The purpose of this memorandum is to inform you of our planned oversight that will begin immediately. The Director of the Defense Logistics Agency (DLA) requested a System and Organization Controls 1 examination of Service Owned Items in DLA Custody (SOIDC) as of June 30, 2026. We contracted with the independent public accounting firm of Ernst & Young, LLP (EY) to perform this examination. The objective of EY’s attestation examination is to issue an opinion on the DLA’s description of SOIDC and the suitability of the design of the controls to achieve the related control objectives stated in the description. The objective of our project is to provide contract oversight of EY’s attestation examination and determine whether EY complied with the contract and applicable attestation and generally accepted government auditing standards.