Air Force Contract Audit Followup System

摘要

The Office of Management and Budget Circular A-5O, 'Audit Followup', prescribes policies and procedures for executive agencies to establish followup systems to ensure prompt and proper resolution and implementation of findings and recommendations in Federal audit reports. The DoD Directive 7640.2, Policy for Followup on Contract Audit Reports, implements the Office of Management and Budget Circular A-50 and establishes DoD policies, responsibilities, reporting requirements, and followup procedures for contract audit reports. Secretaries of the Military Departments and Directors of the Defense agencies are required by DoD Directive 7640.2 to maintain adequate followup systems and establish procedures to monitor and ensure the proper, timely resolution and disposition of contract audit reports. Also, the directive requires the Office of the Inspector General, DoD, to monitor and evaluate contract audit followup systems and program performance within the Department. This audit was performed as pan of those responsibilities under the directive.