The purpose of this memorandum is to notify you that we are initiating the subject audit. The Chief Financial Officers Act of 1990, as amended, requires this audit. In accordance with the Act, the DoD Office of Inspector General is the principal auditor for the DoD Agency-Wide Consolidated Balance Sheet, Consolidated Statement of Net Cost, Consolidated Statement of Changes in Net Position, Combined Statement of Budgetary Resources, and related notes (financial statements) as of and for the fiscal year ending September 30, 2026. As principal auditor, the Office of Inspector General will apply a group audit approach that consolidates the results of audits of significant DoD Components, such as the Military Services, as well as work we conduct over balances that are not under audit by an independent public accounting firm.