MRD 08-PPD-040(R) - Audit Guidance on Discontinuance of MOCAS Priority Audit Initiative

DEFENSE CONTRACT AUDIT AGENCY DEPARTMENT OF DEFENSE8725 JOHN J. KINGMAN ROAD, SUITE 2135 FORT BELVOIR, VA 22060-6219 IN REPLY REFER TO PPD 730.5.50.1 December 19, 2008 08-PPD-040(R) MEMORANDUM FOR REGIONAL DIRECTORS, DCAA DIRECTOR, FIELD DETACHMENT, DCAA HEADS OF PRINCIPAL STAFF ELEMENTS SUBJECT: Audit Guidance on Discontinuance of MOCAS Priority Audit Initiative SUMMARY This memorandum revises our process for prioritizing incurred cost audits. Effective FY 2009, FAOs will no longer identify and target for accelerated completion specific “MOCAS Priority” audits. In addition, FAOs will no longer identify and target for accelerated completion those contractor fiscal years (CFYs) associated with 20 or more future overage contracts. FAOs should continue to conduct annual coordination meetings with local DCMA Contract Management Offices (CMOs) to discuss (1) priorities based on adequate submissions on hand and (2) proactive measures to obtain late submissions and adequate submissions previously returned as inadequate. This guidance has been coordinated with DCMA Headquarters and they agreed to issue related guidance to their staff. Additionally, we have deleted the MOCAS Priority DMIS field and we will be updating the DMIS Audit Planning Guide appropriately. BACKGROUND On May 31, 2001, in MRD 01-PPD-042(NR), Audit Guidance on Coordinating Incurred Cost Audit Priorities and Final Voucher Audits in Support of DCMA’s DRID #53 Contract ...