We plan to begin the subject audit in April 2022. We are conducting this audit in response to allegations made to the DoD Hotline and to a congressional request. The objective of the audit is to determine whether DoD officials complied with the Buy American Act and provided the best value to the DoD when procuring light emitting diode (LED) lighting improvement projects using energy-saving contracts. We may revise the objective as the audit proceeds, and we will also consider suggestions from management for additional or revised objectives.