DCAA Management Information System (DMIS)

MRD Referencing DMIS

MEMORANDUM FOR REGIONAL DIRECTORS, DCAA

DIRECTOR, FIELD DETACHMENT, DCAA HEADS OF PRINCIPAL STAFF ELEMENTS, HQ, DCAA

SUBJECT: Audit Guidance on Annual Audit Planning and Requirements Planning Meetings with the Contractor and Contracting Officers

FAOs will continue to communicate with contractors and contracting officers during the preparation of the requirements and future plans, as discussed in the DCAA Management Information System (DMIS) User Guide (see Planning, Other Planning Topics; Other Considerations). In planning audit effort for the upcoming year, this communication helps to identify areas of risk (e.g., contracting officer concerns, new or changes to business systems, etc.).

FAOs will meet with their contractors and related contracting officers at locations where significant audit effort is planned to present the anticipated audits for the current fiscal year and consider contractor and contracting officer input into the planned audit schedule. Holding the annual audit planning meeting in the first quarter of the fiscal year is most effective. The meeting should include the appropriate level of contractor representatives, administrative contracting officers, and procurement contracting officers with significant contracting activity with the contractor. Meeting with the contractor as soon as possible on the anticipated audits for the current fiscal year will provide an opportunity to request any necessary records and allow time for the contractor to obtain them (e.g., records from storage) and arrange for the appropriate personnel to support the audits. The intent of this meeting is not to change the planned audit effort but to ensure the audit effort is time phased in an efficient and effective manner. For contractor locations without significant audit effort, a teleconference may be appropriate. CAM Section 3 - 102 – Annual Audit Planning Meeting, provides complete guidance and institutionalizes this requirement.

FAO personnel should direct questions regarding this memorandum to their regional offices and regional personnel should direct any questions to Policy Publications and Systems Division.)

Link to MRD... http://www.dcaa.mil/mmr/12-PPS-028.pdf