The objective of this audit is to determine whether DoW Components are validating and managing open FY 2026 funding commitments supporting Operation Epic Fury, and to identify stale, invalid, or excess commitments eligible for immediate cancellation and use for other critical, unfunded warfighter priorities. 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.