The Office of Audit plans to start 88 projects in fiscal year 2014 and complete 44 projects started in prior years. Our ability to initiate new self-directed audits and complete those in progress will be affected by mandated work. We have identified 126 high-priority projects that must be deferred beyond fiscal year 2014. Our in-progress and planned work and projects for future consideration are described in the Planned Projects by OIG Issue Area section of this document.