Audit Management Guidance - Reporting Suspected Contractor Fraud and Other Contractor Irregularities

DEFENSE CONTRACT AUDIT AGENCY DEPARTMENT OF DEFENSE 8725 JOHN J. KINGMAN ROAD, SUITE 2135 FORT BELVOIR, VA 22060-6219 IN REPLY REFER TO OO 730.4.2.1 March 3, 2009 09-OO-010(R) MEMORANDUM FOR REGIONAL DIRECTORS, DCAA DIRECTOR, FIELD DETACHMENT, DCAA HEADS OF PRINCIPAL STAFF ELEMENTS, HQ, DCAA SUBJECT: Audit Management Guidance – Reporting Suspected Contractor Fraud and Other Contractor Irregularities Effective immediately, the enclosed DCAA Form 2000 should be used when reporting suspected contractor fraud and other contractor irregularities. The enclosed DCAA Form 2000 has been modified to eliminate the Branch Manager/Resident Auditor signature block. There is no requirement for management approval of the auditor-prepared DCAA Form 2000 prior to its submission to Headquarters. As stated in MRD 09-OTS-004(R), management reviews of DCAA Form 2000s prior to submission to Headquarters should be limited to that necessary to ensure clarity. Accordingly, the Branch Manager/Resident Auditor’s signature is no longer required on the DCAA Form 2000. The DCAA Form 2000 in APPS, CAM Figure 4-7-2, and DCAA Instruction 7640.16, Reporting Suspected Contactor Fraud and Other Contractor Irregularities, are in the process of being revised to reflect the change in policy. Questions on this memorandum may be directed to the Justice Liaison Auditor, at (703) 767-2238. /s/Kristna A.Haris fo Karen K. Cash ...