The purpose of this memorandum is to inform you of our planned oversight that will begin immediately. The Assistant Secretary of the Army requested a System and Organization Controls 1 examination of the Army’s General Fund Enterprise Business System (GFEBS) administration and operational support service for the period of October 1, 2025, through June 30, 2026. We contracted with the independent public accounting firm KPMG, LLP (KPMG) to perform this examination. The objective of KPMG’s attestation examination is to issue an opinion on the Army’s description of the GFEBS administration and operational support service and the suitability of the design and operating effectiveness of the controls to achieve the related control objectives stated in the description. The objective of our project is to provide contract oversight of KPMG’s attestation examination and determine whether KPMG complied with the contract and applicable attestation and generally accepted government auditing standards.
We will rely on the Government Accountability Office/Council of the Inspectors General on Integrity and Efficiency, “Financial Audit Manual,” Volume 2, June 2024, Section 670, “IG Oversight of Audits Performed by Contracted Independent Public Accounting (IPA) Firms,” to design and perform oversight procedures to review KPMG’s work, and if applicable, disclose instances in which KPMG did not comply, in all material respects, with attestation standards established by the American Institute of Certified Public Accountants and generally accepted government auditing standards. Our review will not enable us to express an opinion on the description of the GFEBS administration and operational support service or the suitability of the design and operating effectiveness of the controls to achieve the related control objectives stated in the description. We will provide oversight and review KPMG’s work, but KPMG will be responsible for expressing those opinions.