Under the Better Utilization of Investments Leading to Development (BUILD) Act of 2018, the Overseas Private Investment Corporation (OPIC) and components of USAID merge to create the U.S. International Development Finance Corporation (DFC). This letter provides insight to DFC leadership into critical issues for the establishment of the new organization based on our past oversight work of OPIC. Our work emphasizes the need for continuing leadership focus on (1) interagency coordination, (2) performance management and evaluation, (3) workforce management, and (4) internal controls around core management systems. Additionally, this letter addresses the transition of oversight authority from our office to the DFC Inspector General after one is appointed.