Resolution of Defense Contract Audit Agency Findings of Questioned Contractor Costs Need Significant Improvement

The Chief Procurement Officer should establish a process for conveying resolution of planned corrective actions to address contract audit report findings and questioned costs to IRS audit liaison staff to ensure that only complete and accurate information is entered into the JAMES.

The Chief Procurement Officer should develop procedures that require the inclusion of cognizant contract auditor representatives on negotiation teams led by IRS COs.

The Chief Procurement Officer should ensure that the COs provide the DCAA or other responsible contract audit function with a copy of their negotiation memoranda once all actions have been taken to resolve the audit findings and questioned costs, as required by the FAR.