42.102
Assignment of contract audit services
Contracting officers must follow agency procedures when requesting contract audit services and ensure all required information is provided, while audit agencies must document any declinations in writing.
Overview
FAR 42.102 outlines the procedures for contracting officers to request contract audit services from the appropriate audit agency, as specified in agency procedures or interagency agreements. The section emphasizes the importance of following established channels and providing necessary information, including a suspense date, when making audit requests. It also clarifies that audit agencies have the authority to decline requests if they lack sufficient resources, but such declinations must be provided in writing.
Key Rules
- Requesting Audit Services
- Contracting officers may request audit services directly from the responsible audit agency listed in the Directory of Federal Contract Audit Offices, following agency procedures or interagency agreements.
- Audit Request Requirements
- Requests should specify a suspense date and detail any information needed by the contracting officer.
- Audit Agency Declination
- The audit agency can decline requests if resources are insufficient, but must do so in writing on a case-by-case basis.
Responsibilities
- Contracting Officers: Must follow agency procedures for requesting audits, include all required information, and specify a suspense date.
- Contractors: Should be aware that audits may be requested and that audit agencies may decline requests due to resource constraints.
- Agencies: Must ensure audit requests are processed per established procedures and that declinations are documented in writing.
Practical Implications
- This section ensures a standardized process for requesting contract audits, promoting accountability and efficiency.
- Contracting officers must be diligent in preparing complete requests and managing expectations regarding audit agency capacity.
- Written declinations provide transparency and documentation for audit service limitations.