42.103
Contract audit services directory
DCAA maintains the official directory of federal contract audit offices, and all changes in audit cognizance must be promptly reported to ensure accurate oversight.
Overview
FAR 42.103 establishes the procedures for maintaining and accessing the Directory of Federal Contract Audit Offices, which is managed by the Defense Contract Audit Agency (DCAA). This directory lists the audit offices responsible for specific contractors and is essential for identifying the appropriate audit office for contract oversight. Agencies and contractors must ensure that any changes in audit cognizance are promptly reported to DCAA so the directory remains current. Agencies can request copies or information about the directory by contacting the DCAA at the provided address.
Key Rules
- Directory Maintenance
- DCAA is responsible for maintaining and distributing the directory of federal contract audit offices and their contractor assignments.
- Reporting Changes
- Any changes to audit cognizance must be reported to DCAA to keep the directory accurate and up to date.
- Obtaining Directory Information
- Agencies can obtain the directory or related information by contacting the DCAA at the specified address.
Responsibilities
- Contracting Officers: Ensure changes in audit cognizance are reported to DCAA; use the directory to identify the correct audit office.
- Contractors: Notify contracting officers or agencies of changes that may affect audit cognizance.
- Agencies: Request directory information as needed and ensure DCAA is informed of relevant changes.
Practical Implications
- This section ensures that all parties have access to accurate information about which audit office is responsible for a given contractor, facilitating proper oversight and compliance.
- Timely updates and communication prevent confusion and ensure audits are conducted by the correct office.
- Failure to report changes can lead to audit delays or miscommunication between agencies and contractors.