The purpose of this memorandum is to notify you that we are initiating the subject audit. The objective of this audit is to determine whether the Army complied with Federal and DoD contracting requirements when using the unusual and compelling urgency authority. 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 at select Army contracting centers.