(a) Organizationally, the DCAA is separate from, and independent of, contracting and contract administration offices. Audit reports and other services provided by DCAA are advisory in nature. A clear understanding of the responsibilities of DCAA auditors is essential to ensure continuous close cooperation and team work. Contracting and contract administration offices are responsible for:
(1) Requesting contract audit service deemed essential for the procurement;
(2) Providing maximum allowable time for the conduct of audits;
(3) Furnishing the auditor with all relevant documents;
(4) Establishing access to contractor records required by auditors; and
(5) Furnishing such other information, data, or technical service as may be required (such as the advice of industrial engineers on cost matters, copies of pricing memoranda, etc.) or otherwise may be useful in performing the audit.
(b) Contract audit services should be requested by contracting and contract administration offices when necessary in connection with:
(1) Development of procurement packages prior to solicitation;
(2) Pre-award surveys;
(3) Pricing contracting actions;
(4) Functional reviews of contractor performance;
(5) Progress payments, and;
(6) Contract terminations.
(c) Contract audit services are performed automatically in connection with:
(1) Reimbursement of costs, and;
(2) Problems and unsatisfactory conditions encountered by the auditor and within his purview.
