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Audit Oversight: DoD Hotline Allegations Concerning Postaward Audits at the Defense Contract Audit Agency Boeing Huntington Beach Resident Office

机译：审计监督：国防部合同审计机构波音亨廷顿海滩驻地办事处关于后续审计的国防部热线指控

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We partially substantiated one of four allegations (Allegation 2) and could not evaluate one allegation because the audit working paper file could not be located (Allegation 1). We did not substantiate the other two allegations (Allegations 3 and 4). The Resident Office did, in fact, close an audit with an MFR as opposed to issuing an audit report. The Resident Auditor stated that she directed the supervisor to write an MFR to document in the audit file that the Procuring Contracting Officer (PCO) would not support the audit findings because the PCO believed that the cost and pricing data had been provided but not used during negotiations. However, the Resident Auditor did not intend for the MFR to be written instead of an audit report. The Resident Auditor further stated that the supervisor should have known that an audit report had to be issued. By not issuing an audit report for this postaward audit, the Resident Office failed to comply with DCAA policies and procedures that require issuing an audit report for all postaward audits with or without findings. The Resident Auditor should obtain a confirmation from the PCO on whether accurate, complete, and current data were disclosed to the PCO and whether the data were relied on. Based on the PCO response, the Resident Office should then determine whether defective pricing exists and issue an audit report to the National Aeronautics and Space Administration (NASA). Section V, 'Other Findings to be Reported,' of this report discusses other issues related to the allegations such as the loss of the audit working paper file, filing of unissued draft fraud referrals, and closing postaward audits without an audit report.

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