script:

(function execute(inputs, outputs) {
    // Parse the input date
    var inputDate = new GlideDateTime(inputs.u_next_audit_date);
   
    // Extract year and month from the input date
    var year = inputDate.getYear();
    var month = inputDate.getMonth() + 1; // Months are 0-indexed

    // Create a new GlideDateTime for the 1st of the month at 2:00:00 AM
    var newDateTime = new GlideDateTime();
    newDateTime.setValue(year + '-' + (month < 10 ? '0' + month : month) + '-01 02:00:00');
   
    // Set the output
    outputs.result_date_time = newDateTime.getValue();
})(inputs, outputs);