Evaluation of the Defense Contract Audit Agency Audit Coverage of Tricare Contracts

摘要

Our objective was to evaluate the adequacy of the Defense Contract Audit Agency (DCAA) audit coverage of contracts for health care provided under TRICARE and the former Civilian Health Care and Medical Program of the Uniformed Services (CHAMPUS) contracts to military personnel, their dependents, and survivors. The evaluation also assessed the adequacy of the audit guidance, audit programs, training materials, and reporting. Due to the phasing out of the CHAMPUS program and the implementation of TRICARE, we limited our review to audit coverage of TRICARE contracts.