The purpose of this memorandum is to notify you that we plan to begin the subject audit in May 2023. The objective of this audit is to determine whether the DoD developed and implemented the Digital Modernization Strategy in accordance with Office of Management and Budget Circular No. A-130. 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.