Rec. A.4.b: The DoD OIG recommended that the Defense Contract Management Agency Director update Defense Contract Management Agency Manual 2201-03, "Final Indirect Cost Rates," and Manual 2201-04, "Contract Audit Follow-Up," to require that contracting officers and supervisors use the Contract Audit Follow-Up checklist to help ensure that the findings and recommendations related to questioned direct costs have been settled before the record is closed in the Contract Audit Follow-Up system.