Overview
This section establishes the procedure for contracting officers to request audit support from authorized federal audit agencies and outlines the conditions under which an audit agency may refuse a request.
Key Rules
- Direct Request: Contracting officers (COs) may request services directly from the responsible audit agency identified in the Directory of Federal Contract Audit Offices.
- Request Requirements: Audit requests must specify a "suspense date" (deadline) and clearly identify the specific information or data the CO requires.
- Right of Refusal: Audit agencies have the authority to decline requests on a case-by-case basis if they lack the necessary resources to perform the work.
- Written Documentation: Any declination of audit services by the audit agency must be submitted to the CO in writing.
Practical Implications
- COs should coordinate with audit agencies early in the acquisition process to ensure the agency has the capacity to meet the required procurement timelines.
- Because audit agencies can decline work due to resource constraints, COs may need to seek alternative price analysis methods or private accounting services if permitted by agency procedures.