Evaluations

July 10, 2018

Project Announcement: Evaluation of Contracting Officer Actions on Defense Contract Audit Agency Reports that Disclaim an Opinion (Project No. D2018-DAPOCF-0169.000)

The Office of the Assistant Inspector General for Audit Policy and Oversight will begin the subject project in July 2018. Our objective is to determine whether contracting officer actions complied with applicable acquisition regulations in response to findings in Defense Contract Audit Agency (DCAA) reports that disclaim an opinion. DCAA disclaims an opinion when the auditor is unable to obtain suficient documentation on a contractor's proposal taken as a whole. The Attachment shows a listing of DCAA audit reports we have tentatively selected for evaluation.

July 9, 2018

Evaluation of DoD Hotline Complaint Regarding Defense Contract Management Agency Baltimore’s Actions on Audit Findings Reported by Defense Contract Audit Agency DODIG-2018-134

We evaluated a Defense Hotline complaint alleging that a Defense Contract Management Agency (DCMA) contracting officer at the Baltimore Field office did not take appropriate action on a Defense Contract Audit Agency (DCAA) Audit Report which identified $1.1 million in indirect costs that did not comply with the Federal Acquisition Regulation (FAR).

June 21, 2018

Hotline Allegation Regarding the Actions of a Defense Contract Management Agency Contracting Officer on a Subcontractor’s Termination Settlement Proposal DODIG-2018-128

We evaluated a Defense Hotline allegation that a Defense Contract Management Agency (DCMA) termination contracting officer (hereafter referred to as “DCMA Contracting Officer”) failed to comply with the Federal Acquisition Regulation (FAR) and the contract terms when she did not uphold any of the Defense Contract Audit Agency’s (DCAA) questioned costs of $825,910 identified in the DCAA audit of an Air Force subcontractor’s termination settlement proposal of $1,860,001.

June 20, 2018

Project Announcement: External Peer Review of the Defense Contract Management Agency, Office of Internal Audit and Inspector General (Project No. D2018-DAPOIA-0172.000)

Our objective is to determine whether the quality control system for the audit function of the Defense Contract Management Agency is designed to provide reasonable assurance that the policies and procedures related to the system of audit quality are suitably designed, operating effectively, and complied with in practice.

June 15, 2018

Evaluation of Nuclear Ballistic Missile Submarine (SSBN) Sustainment DODIG-2018-127

Our objective was to determine whether the Navy can sustain the current Ohio-class Nuclear Ballistic Missile Submarines (SSBNs) until the replacement Columbia-class SSBNs are fielded.