The purpose of this memorandum is to notify you that we are initiating the subject audit. This audit is a legislative reporting requirement from Senate Report 119-39 of the National Defense Authorization Act for Fiscal Year 2026. 

The objective of this audit is to determine whether the DoD effectively managed the sole source awards of cloud computing contracts. Specifically, we will determine whether the DoD properly justified sole source awards of Joint Warfighting Cloud Computing task orders, and we will identify and assess any systemic trends. We may revise the objective as the audit proceeds, and we will also consider suggestions from management for additional or revised objectives. We plan to perform this audit in accordance with the Government Accountability Office’s generally accepted government auditing standards.