We conducted the review in accordance with Government Auditing Standards and the Council of the Inspectors General on Integrity and Efficiency Guide for Conducting Peer Reviews of the Audit Organizations of Federal Offices of Inspector General.
Enclosure 1 of the report identifies the scope and methodology for this review, including the DCAA offices we visited and assignments we reviewed. Enclosure 2 identifies the deficiencies we found for each assignment. Enclosure 3 contains a summary of specific DCAA management responses on seven of the assignments and our response to the comments. Finally, the complete DCAA response to a draft of the report is included as Enclosure 4.
As is customary, we issued a separate letter of comment that sets forth findings that were not of sufficient significance to affect our opinion expressed in this report.