Open Recommendations
Recommendation Number | Significant Recommendation | Recommended Questioned Costs | Recommended Funds for Better Use | Additional Details | |
---|---|---|---|---|---|
D-2025-2062-DEV0SO-0001-0002.a1 | No | $0 | $0 | ||
Rec. 2.a: The DoD OIG recommended that the Defense Contract Audit Agency Director, in coordination with the Defense Logistics Agency Director review the performance work statement for the contracts with the non-Federal auditors to determine if it provides Defense Contract Audit Agency contracting officers representatives with clear guidance for reviewing the non-Federal auditor work for compliance with Government Auditing Standards. | |||||
D-2025-2062-DEV0SO-0001-0002.a2 | No | $0 | $0 | ||
Rec 2.a: The DoD OIG recommended that the Defense Contract Audit Agency Director, in coordination with the Defense Logistics Agency Director review the performance work statement for the contracts with the non-Federal auditors to determine if it provides Defense Contract Audit Agency contracting officers representatives with clear guidance for reviewing the non-Federal auditor work for compliance with Government Auditing Standards. | |||||
D-2025-2062-DEV0SO-0001-0002.b1 | No | $0 | $0 | ||
Rec 2.b: The DoD OIG recommended that the Defense Contract Audit Agency Director, in coordination with the Defense Logistics Agency Director: Based on the results of the review in Recommendation 2.a, develop and implement a plan to make any necessary revisions to the performance work statement for future contracts with the non-Federal auditors, to ensure that Defense Contract Audit Agency contracting officers representatives possess the authority and responsibility to review non-Federal auditor work for compliance with Government Auditing Standards before the DoD approves or accepts non-Federal audit results. | |||||
D-2025-2062-DEV0SO-0001-0002.b2 | No | $0 | $0 | ||
Rec 2.b: The DoD OIG recommended that the Defense Contract Audit Agency Director, in coordination with the Defense Logistics Agency Director: Based on the results of the review in Recommendation 2.a, develop and implement a plan to make any necessary revisions to the performance work statement for future contracts with the non-Federal auditors, to ensure that Defense Contract Audit Agency contracting officers representatives possess the authority and responsibility to review non-Federal auditor work for compliance with Government Auditing Standards before the DoD approves or accepts non-Federal audit results. | |||||
D-2025-2062-DEV0SO-0001-0002.c.1.1 | No | $0 | $0 | ||
Rec 2.c.1: The DoD OIG recommended that the Defense Contract Audit Agency Director, in coordination with the Defense Logistics Agency Director develop and implement a plan to revise the performance work statement in future contracts with the non-Federal auditors to require that non-Federal auditors submit the sample plans before fieldwork begins, along with the audit plan. | |||||
D-2025-2062-DEV0SO-0001-0002.c.1.2 | No | $0 | $0 | ||
Rec 2.c.1: The DoD OIG recommended that the Defense Contract Audit Agency Director, in coordination with the Defense Logistics Agency Director develop and implement a plan to revise the performance work statement in future contracts with the non-Federal auditors to require that non-Federal auditors submit the sample plans before fieldwork begins, along with the audit plan. | |||||
D-2025-2062-DEV0SO-0001-0002.c.2.1 | No | $0 | $0 | ||
Rec 2.c.2: The DoD OIG recommended that the Defense Contract Audit Agency Director, in coordination with the Defense Logistics Agency Director develop and implement a plan to revise the performance work statement in future contracts with the non-Federal auditors to require that the Defense Contract Audit Agency contracting officers representatives review non-the Federal auditor sample plans for compliance with Government Auditing Standards. | |||||
D-2025-2062-DEV0SO-0001-0002.c.2.2 | No | $0 | $0 | ||
Rec 2.c.2: The DoD OIG recommended that the Defense Contract Audit Agency Director, in coordination with the Defense Logistics Agency Director develop and implement a plan to revise the performance work statement in future contracts with the non-Federal auditors to require that the Defense Contract Audit Agency contracting officers representatives review non-the Federal auditor sample plans for compliance with Government Auditing Standards. | |||||
D-2025-2062-DEV0SO-0001-0003.a1 | No | $0 | $0 | ||
Rec. 3.a: The DoD OIG recommended that the Defense Contract Audit Agency Director, in coordination with the Defense Logistics Agency Director, require non-Federal auditors to include in the quality control plan their planned procedures for complying with Government Auditing Standards, including Government Auditing Standards 1.18a, Examination. | |||||
D-2025-2062-DEV0SO-0001-0003.a2 | No | $0 | $0 | ||
Rec 3.a: The DoD OIG recommended that the Defense Contract Audit Agency Director, in coordination with the Defense Logistics Agency Director, require non-Federal auditors to include in the quality control plan their planned procedures for complying with Government Auditing Standards, including Government Auditing Standards 1.18a, Examination. | |||||
D-2025-2062-DEV0SO-0001-0003.b1 | No | $0 | $0 | ||
Rec. 3.b: The DoD OIG recommended that the Defense Contract Audit Agency Director, in coordination with the Defense Logistics Agency Director, require non-Federal auditors to include in the quality control plan their planned procedures for complying with Government Auditing Standards, including Government Auditing Standards 7.13, Results of Previous Engagements. | |||||
D-2025-2062-DEV0SO-0001-0003.b2 | No | $0 | $0 | ||
Rec 3.b: The DoD OIG recommended that the Defense Contract Audit Agency Director, in coordination with the Defense Logistics Agency Director, require non-Federal auditors to include in the quality control plan their planned procedures for complying with Government Auditing Standards, including Government Auditing Standards 7.13, Results of Previous Engagements. | |||||
D-2025-2062-DEV0SO-0001-0003.c1 | No | $0 | $0 | ||
Rec. 3.c: The DoD OIG recommended that the Defense Contract Audit Agency Director in coordination with the Defense Logistics Agency Director, require non-Federal auditors to include in the quality control plan their planned procedures for complying with Government Auditing Standards, including Government Auditing Standards 7.14, Investigations or Legal Proceedings. | |||||
D-2025-2062-DEV0SO-0001-0003.c2 | No | $0 | $0 | ||
Rec 3.c: The DoD OIG recommended that the Defense Contract Audit Agency Director in coordination with the Defense Logistics Agency Director, require non-Federal auditors to include in the quality control plan their planned procedures for complying with Government Auditing Standards, including Government Auditing Standards 7.14, Investigations or Legal Proceedings. | |||||
D-2025-2062-DEV0SO-0001-0003.d1 | No | $0 | $0 | ||
Rec. 3.d: The DoD OIG recommended that the Defense Contract Audit Agency Director in coordination with the Defense Logistics Agency Director, require non-Federal auditors to include in the quality control plan their planned procedures for complying with Government Auditing Standards, including Government Auditing Standards 7.34, Examination Engagement Documentation. | |||||
D-2025-2062-DEV0SO-0001-0003.d2 | No | $0 | $0 | ||
Rec 3.d: The DoD OIG recommended that the Defense Contract Audit Agency Director in coordination with the Defense Logistics Agency Director, require non-Federal auditors to include in the quality control plan their planned procedures for complying with Government Auditing Standards, including Government Auditing Standards 7.34, Examination Engagement Documentation. | |||||
D-2025-2062-DEV0SO-0001-0003.e1 | No | $0 | $0 | ||
Rec. 3.e: The DoD OIG recommended that the Defense Contract Audit Agency Director, in coordination with the Defense Logistics Agency Director, require non-Federal auditors to include in the quality control plan their planned procedures for complying with Government Auditing Standards, including Standards for Attestation Engagements Number 18, section 205A.31, Sampling. | |||||
D-2025-2062-DEV0SO-0001-0003.e2 | No | $0 | $0 | ||
Rec 3.e: The DoD OIG recommended that the Defense Contract Audit Agency Director, in coordination with the Defense Logistics Agency Director, require non-Federal auditors to include in the quality control plan their planned procedures for complying withGovernment Auditing Standards, including Standards for Attestation Engagements Number 18, section 205A.31, Sampling. | |||||
D-2025-2062-DEV0SO-0001-0004.a | No | $0 | $0 | ||
Rec. 4.a: The DoD OIG recommended that the Defense Contract Audit Agency Director modify their quality assurance surveillance plan checklist to include a review of workpapers for compliance with Government Auditing Standards, including Government Auditing Standards 1.18a, Examination. | |||||
D-2025-2062-DEV0SO-0001-0004.b | No | $0 | $0 | ||
Rec. 4.b: The DoD OIG recommended that the Defense Contract Audit Agency Director modify their quality assurance surveillance plan checklist to include a review of workpapers for compliance with Government Auditing Standards, including Government Auditing Standards 7.13, Results of Previous Engagements. | |||||
D-2025-2062-DEV0SO-0001-0004.c | No | $0 | $0 | ||
Rec. 4.c: The DoD OIG recommended that the Defense Contract Audit Agency Director modify their quality assurance surveillance plan checklist to include a review of workpapers for compliance with Government Auditing Standards, including Government Auditing Standards 7.14, Investigations or Legal Proceedings. | |||||
D-2025-2062-DEV0SO-0001-0004.d | No | $0 | $0 | ||
Rec. 4.d: The DoD OIG recommended that the Defense Contract Audit Agency Director modify their quality assurance surveillance plan checklist to include a review of workpapers for compliance with Government Auditing Standards, including Government Auditing Standards 7.34, Examination Engagement Documentation. | |||||
D-2025-2062-DEV0SO-0001-0004.e | No | $0 | $0 | ||
Rec. 4.e: The DoD OIG recommended that the Defense Contract Audit Agency Director modify their quality assurance surveillance plan checklist to include a review of workpapers for compliance with Government Auditing Standards, including Standards for Attestation Engagements Number 18, section 205A.31, Sampling. |