Audit Oversight: DoD Oversight of Contractor Purchasing Systems

摘要

This report should be read by DoD purchasing system analysts and auditors who review contractor purchasing systems and administrative contracting officers (ACOs) who determine the need for the reviews, receive the resulting reports, and approve the purchasing systems. The report explains how analysts and auditors can improve planning and review coverage, while avoiding duplicative or overlapping reviews. The report discusses the planning, coordination, and performance of DoD reviews and audits of contractor purchasing systems by Defense Contract Management Agency (DCMA) procurement analysts and Defense Contract Audit Agency (DCAA) auditors. A contractor purchasing system is the process and procedures by which a contractor obtains subcontracts and purchases other material. The ACO must consider the need for a review of the purchasing system if a contractor's negotiated sales to the Government are expected to exceed $25 million during the next 12 months. The review results are used to support the approval of a contractor's purchasing system, which is crucial for mitigating the risks associated with contracts awarded non- competitively or subcontract costs passed to the Government.