Activity Code 17200, Claim Audit, Delay – Disruption, Version 6.4, dated April 2010

Master Document – Audit Program Activity Code 17200 Claim Audit, Delay – Disruption Version 6.5, dated March 2011 B-1 Planning Considerations Purpose 1. The primary purpose of the audit is to review the quantum (amount of the monetary adjustment) aspect of an equitable adjustment to determine if the proposed or claimed costs, resulting from an asserted Government caused delay or disruption, are acceptable as a basis for negotiation or settlement. This audit is performed under the assumption that the allegation of entitlement may be proven valid. As part of the audit of quantum, the auditor should determine if the contractor’s records show whether the contractor experienced any losses, such as increased costs or unabsorbed overhead, as a result of the asserted delay/disruption. 2. This program is intended to provide the proper planning, performance, and reporting on the review of a contractor's delay or disruption proposal or claim. The audit steps in the program should reflect a documented understanding between the auditor and supervisor as to the scope required to comply in an efficient and effective manner with generally accepted auditing standards and DCAA objectives. The program steps are intended as general guidance and should be tailored to determine audit risk. Scope 1. Audit scope will generally depend on individual circumstances. In general, the examination should evaluate compliance with applicable acquisition regulations, CAS, and contract ...