CAM - January 27, 2011 - Chapter 1 - Introduction to Contract Audit

Defense Contract Audit Agency

Informations

• Publié par: Enni
• Nombre de lectures: 34
• Langue: English

Extrait

June 7, 2011 1(1)
CHAPTER 1

Table of Contents


Paragraph Page
1-000 Introduction To Contract Audit
1-001 Scope of Chapter...................................................................................... 101

1­100 Section 1 --- Establishment and Responsibilities o f DCAA
1­101 Introduction.............................................................................................. 101

1-102 Establishment and Responsibilities .......................................................... 101

1­103 Relationship --­ DCAA and the Office of the Secretary of Defense......... 101

1­104 Nature of Contract Auditing..................................................................... 101

1-104.1 Introduction ............................................................................. 101

1-104.2 Contract Audit Objective ........................................................ 101

1-1S1 Supplement --- DoD Directive 5105.36 --­ Defense Contract Audit

Agency Charter .................................................................................... 104

1-200 Section 2 --- Relationships w ith the Government Accountability Office
1-201 Introduction................................................................ ............................... 112


1-202 Relationship --- DCAA and GAO .............................................................. 112

1-203 GAO Access to Records and Files................................ ............................. 112

1-203.1 Access to Audit Records and Files on Completed Audits.......... 112

1-203.2 Access to Audit Working Papers Relating to

Incomplete/In-process Assignments ............................ 113

1-203.3 Access to Au dit Records on Replies to GAO Reports ......... 113

1-203.4. GAO Requests for Audit-Related Information and Non­

Audit-Related Information ........................................... 113

1-204 Replies to GAO Reports ................................ ......................................... 114

1-204.1 Replies to GAO Headquarters Reports ................................. 114

1-204.2 Replies to GAO Letter Reports ................................................. 115


1-204.3 Congressional Testimony ......................................................... 115

1-204.4 Explanations of Delays in S ubmission of Responses to GAO

Reports ................................ .......................................... 115

1-205 Liaison Between DCAA and Government Accountability Office

Activities................................ ............................................................... 115

1-205.1 GAO Reviews Affecting DCAA ............................................... 116

DCAA Contract Audit Manual 1(2) June 7, 2011
Paragraph Page
1-300 Section 3 --- Audit Services f or Non -DoD Agencies
1-301 Introduction .............................................................................................. 117

1-302 General Rules f or Establishing Cognizance and Accepting or Rejecting

Non-DoD Requests .............................................................................. 117

1-303 Processing Non-D oD Agency Requests for Audit Information or

Services ................................................................................................ 118

1-400 Section 4 --- Relationships w ith Other Government Organizations
1-401 Introduction .............................................................................................. 120

1-402 General ..................................................................................................... 120

1-403 Relationships with DoD Procurement and Contract Administration

Organizations................................ ........................................................ 120

1-403.1 DCAA Responsibilities to Procurement and Contract


Administration Organizations......................................... 120

1-403.2 Pro curement and Contract Administration Responsibilities to

DCAA ................................ ........................................... 120

1-403.3 Resolving Contract Audit Recommendations ......................... 121

1-403.4 DCAA Participation on DCMA Contract Management

Boards o f Review .......................................................... 122


1-403.5 Signing Certificates o f Non-Disclosure and Statements of

Financial Interest ........................................................... 122

Figure 1-4-1 Certificate of Non-Disclosure Statement ....................................... 123

1-404 Relationshi p with DoDIG and Other Executive Branch Internal Audit

Organizations ................................ ....................................................... 124

1-404.1 Organizations f or Government Internal Audit ........................ 124

1-404.2 DCAA Assistance to Government Internal Audit

Organizations ............................................................... 124

1-404.3 Government Internal Audit Organization Assistance to

DCAA ........................................................................... 125

1-404.4 Interfacing with Government Internal Audit Organizations. 125


1-404.5 Oversight Reviews ................................................................. 126

1-404.6 Issuance of Audit Reports ..................................................... 126

1-404.7 Visits by the DoDIG and Military Inspectors General ......... 126

1-405 Relationship With Investigative Agencies o f the Government................. 126

1-406 Relationship with Government Legal Counsel in Contract Disputes,

Bid Protests, and Other Matters ........................................................... 127


DCAA Contract Audit Manual June 7, 2011 1(3)
Paragraph Page
1-406.1 Armed Services Board of Contract Appeals (ASBCA) ........ 128

1-406.2 Other Boards................................ .......................................... 128

1-406.3 Bid Protests................................ ............................................ 128

1-407 Relationship with Component Remedies Coordinators ......................... 129

1-408 Relationship with the Internal Revenue Service (IRS) .......................... 129

1-409 Relationship with Members of Congress and Congressional

Committees ................................ .......................................................... 129

1-409.1 Written Requests for Information ......................................... 130

1-409 .2 Meetings w ith and Visits b y Congressional Committees ........ 131

1-4S1 Supplement --- Illustrative Audit Situations I nvolving Interface

Between Contract and Internal Audit Organizations............................ 132

1-500 Section 5 --­ Relationship w ith Contractors
1-501 Introduction .............................................................................................. 134

1-502 Establishment of DCAA Field Audit Offices ( FAOs) and Suboffices ..... 134

1-502.1 General .................................................................................... 134

1-502.2 Establishment of Branch Offices ............................................. 134

1-502.3 Establishment of Resident Offices .......................................... 134

1-502.4 Change of FAO Cognizance ................................................... 135

1-503 Notification of Visits to Contractor Facilities ............................................. 136

1-503.1 Security Requirements and Procedures ..................................... 136

1-503.2 Required Notification to Contract Administration Offices and

Courtesy Notice to Contractors ...................................... 137

1-504 Access to Records o f Contractor .............................................................. 137

1-504.1 General .................................................................................... 137

1-504.2 Statutory and Regulatory Requirements .................................. 138

1-504.3 Guidance for Requesting Access to Co ntractor Records ........ 138

1-504.4 Conditions R epresenting Denial of Access to Contractor

Records ......................................................................... 139

1-504.5 Resolution of Contractor Denials .............................................. 140

1-504.6 Impact of Contractor Denial of Access ..................................... 140

1-505 Other Access to Records Issues -­ Transfer of Records from Hard Copy

to Computer Medium................................ ............................................ 140

1-506 Other Access to Records Issues -- Records Destroyed or Not in

Condition for Audit .