(a) The Army Contracting and Transformation Enterprise Systems Directorate, SAAL-PX, Deputy Assistant Secretary of the Army for Procurement, is the Army’s contract audit follow-up official.
(b) Principal Assistant Responsible for Contracting (PARC) must perform the functions of the Army’s contract audit follow-up official for their respective commands. PARCs must -
(1) Establish Overage Audit Review Boards;
(2) Ensure that the effective resolution and disposition of audit findings and recommendations in a timely manner while fully protecting the Government’s interests is a factor in organizational and individual performance standards and objectives; and
(3) Maintain close surveillance of all contract audit reports, resolve, and dispose of any audit reported.
(c) Chiefs of contracting or contract administration offices must track and assist contracting officers in the resolution and disposition of those audit recommendations which appear unlikely to be resolved within six months of the date of an audit report.
(d) Contracting officers must -
(1) Resolve the recommendations as described in DOD Instruction (DODI) 7640.02 not later than six months from the date of the audit report and dispose of those recommendations within 12 months; [AFARS Revision #25, Item XX, dated April 1, 2010]
(2) Invite the auditor to participate in the review when it is considered necessary; and
(3) Appear before the Overage Audit Review Board to discuss the resolution and disposition of any audit reported in accordance with 5142.490-4(c).
[AFARS Revision #21, dated May 22, 2007]
