The purpose of this memorandum is to notify you that we plan to begin the subject audit in September 2023. The objective of this audit is to determine the extent and impact of the March 2023 estimation change for valuing assets provided under Presidential Drawdown Authority (PDA), determine whether DoD Components followed the current policy when updating the value of items provided to Ukraine through PDA, and assess whether the current PDA valuation policy complies with Federal laws and regulations.