The purpose of this memorandum is to inform you of our planned oversight that will begin immediately. The U.S. Army Corps of Engineers management requested the audits of U.S. Army Corps of Engineers Sub-Allotted Funds. We contracted with the independent public accounting firm of Kearney & Company, P.C. (Kearney) to audit the Financial Statements as of and for the fiscal year ending September 30, 2026, for the funds sub-allotted to the U.S. Army Corps of Engineers by the Defense Logistics Agency, U.S. Air Force, and U.S. Special Operations Command. In addition, Kearney will perform audit procedures to obtain assurance over funds sub-allotted to the U.S. Army Corps of Engineers in support of the Army General Fund and Defense Health Program financial statement audits.