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 Department of the Air Force obtained fair and reasonable pricing for the KC-46 Pegasus initial spares. 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.