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Report File
Date Issued
Submitting OIG
Department of Defense OIG
Agencies Reviewed/Investigated
Department of Defense
Report Number
DODIG-2025-062
Report Type
Inspection / Evaluation
Agency Wide
Yes
Number of Recommendations
25
Questioned Costs
$0
Funds for Better Use
$0
Report updated under NDAA 5274
No

Open Recommendations

This report has 23 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.

Department of Defense OIG

United States