Engagement Memo—Assessing FY 2021 Special Appropriations Related to Coronavirus Impacts
We are initiating work to assess the company’s administration of the special funds Congress provided for fiscal year 2021 under the Consolidated Appropriations Act1 to continue to help it respond to the coronavirus pandemic. Our objective will be to assess how the company uses, accounts for, and reports on these funds and any other special appropriations related to the coronavirus pandemic. We may expand our scope or modify our objective during the audit. Our work will include interviewing company officials, reviewing available documentation, and attending status meetings, as appropriate. We will work to minimize disruptions to the company by coordinating meetings with staff in advance.