Follow-up on agreed-upon audit recommendations/reports to “other” DoD Components is the responsibility of the reviewing organization officials that are responsible for follow-up activity and consistent with DoD Instruction 7650.02, “GAO Reviews and Reports”. The results of such activity on the “other” DoD Component’s findings and recommendations should be included in the reviewing organization’s semiannual follow-up status reports provided to the IG DoD in accordance with DoD Instruction 7750.6 “Information Requirements for Semiannual Report to the Congress”.
When a reviewing organization needs to pursue a finding or recommendation that is disputed by the “other” DoD Component, the reviewing organization should refer the matter to the Report Follow-Up and GAO Liaison Directorate (RF/GL), DoD Inspector General (IG). The referral package should include all relevant background information needed to mediate the issues including an explicit rationale for why the reviewing organization believes the management position is not addressing the recommendation.
The IG DoD will review the referral request, advising RF/GL on whether the IG DoD will support the reviewing organization’s position and participate actively in support of their position during further attempts to resolve the matter.
- When the IG DoD chooses to participate actively in the mediation process, the RF/GL and the reviewing organization officials responsible for mediating the disputed audit service report will jointly lead mediation efforts.
- In those cases where the IG DoD does not support the reviewing organization’s position, the rationale for this decision will be provided to the head of the reviewing organization. The head of the reviewing organization may then request its DoD Component Head to pursue the reviewing organization’s position as a DoD Component position.
AcqLinks and References:
- DoD Manual 7600.01-M “DoD Audit Manual” – 13 Feb 09
- DoD Instruction 7600.02 “Audit Policies” – 27 April 2007
- DoD Instruction 7650.02 “GAO Reviews and Reports,” – 20 Nov 2006
- Comptroller General of the United States Guidance, “Government Auditing Standard Guidance on GAGAS Requirements for Continuing Professional Education” – April 2005
- DFARS Subpart 237.2 “Advisory and Assistance Services”
- DCAA 7641.90 “Auditing Contractor Information” – Jan 2005
- Example: Purdue University “Internal Office Audit Plan” – 2005
- Template: Internal Audit Plan, U.S. Department of Housing and Urban Development
- Website: DoD Office of Deputy Inspector General of Auditing
- Website: Defense Contract Audit Agency (DCAA)
- Website: DCAA 7640.1 “Contract Audit Manual”
- Website: FAR Part 42 “Contract Administration and Audit Services”