MRD on Audit of Part(s) of a Proposal 27000

DEFENSE CONTRACT AUDIT AGENCY DEPARTMENT OF DEFENSE 8725 JOHN J. KINGMAN ROAD, SUITE 2135 FORT BELVOIR, VA 22060-6219 IN REPLY REFER TO PSP 730.5.1 April 9, 2009 09-PSP-005(R) MEMORANDUM FOR REGIONAL DIRECTORS, DCAA DIRECTOR, FIELD DETACHMENT, DCAA HEADS OF PRINCIPAL STAFF ELEMENTS, HQ, DCAA SUBJECT: Audit Alert on Performing Audits of Part(s) of a Proposal This audit alert is being issued to clarify the audit support to be provided to the contracting officer for an audit of part(s) of a proposal (code 27000) and to address some confusion as to whether we can still perform an audit of part(s) of a proposal. In addition, it addresses other issues that have been raised since the issuance of MRD 08-PAS-026(R), Audit Guidance on DCAA Audit Services Performed in Support of Integrated Product Teams (IPTs), dated August 11, 2008. Specific questions that auditors have raised in supporting IPTs relative to part(s) of a proposal are addressed in the enclosed Frequently Asked Questions. Guidance in relation to auditing subcontract proposals will be addressed in a separate MRD. Audit of Part(s) of a Proposal An audit of part(s) of a proposal may be performed provided all of the following three guidelines are met: 1. The contracting officer requests the audit services; 2. The audit covers a “management approved” proposal or part(s) of a proposal, and not a draft proposal; and 3. An audit report is issued reflecting an ...