U.S. Department of Defense

Lani Eko & Company, CPAs, PLLC is under a Blanket Purchase Agreement to support the Office of the Undersecretary of Defense (Comptroller), Defense Finance and Accounting Services and the Department of Defense activities.  Specifically, LEC will provide support in the following areas:

• Examination of Financial Management System Auditability: The objective of these engagements is to assess whether the Financial Management System, which includes the Enterprise Resources System (ERP), will support an unqualified audit opinion.  LEC will perform an examination to determine whether management’s assertion that these portions of the entity are auditable. The scope of the examination will be determined in accordance with the Government Accountability Office/President’s Council on Integrity and Efficiency (GAO/PCIE) Financial Audit Manual.

• Audit Readiness Validation Examination:  The objectives are to determine whether management’s assertion of audit readiness of a specified element, account, line item or financial statement is fairly stated in all material respects; and to obtain sufficient information about any deficiencies discovered during the engagement and detailed recommendations that, when implemented, will result in the specified element, account, being audit ready.  LEC will perform an examination in accordance with, Government Auditing Standards, and the Statements on Standards for Attestation Engagements (SSAE), specifically AT Section 101, Attest Engagement.

• Audit: The objective of the audit will be to determine if the specified element, account, line item or financial statement presents fairly, in all material respects, the balance of the specified element, account, line item or financial statement. LEC will perform an audit of a specified element, account, line item or financial statement in accordance with, SAS 62, Special Reports (AICPA Codification of Statements on Auditing Standard (AU) Section 623, Special Reports); Government Auditing Standards, July 2007 Revision (GAO-07-731G), and the GAO/PCIE Financial Audit Manual.

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