MP5315.407-90 Contract Audit Follow-up (CAFU)

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Mandatory Procedure

MP5315.407-90
Contract Audit Follow-up (CAFU)

[2013 Edition]

1. This Mandatory Procedure implements Office of Management and Budget (OMB) Circular No. A-50, Audit Follow-up; Department of Defense Directive (DoDD) 7650.3, Follow-up on General Accounting Office (GAO), DoD Inspector General (DoD IG), and Internal Audit Reports; and Department of Defense Instruction (DoDI) 7640.02, Policy for Follow-up on Contract Audit Reports. These regulations establish policy and responsibilities, reporting requirements, and follow-up procedures for contract audit reports issued by the General Accounting Office (GAO), Department of Defense Inspector General (DoD IG), Defense Contract Audit Agency (DCAA), and the other internal audit agencies (such as the Air Force Audit Agency (AFAA)).

2. SAF/AQCP is responsible for managing the Air Force’s CAFU program and has delegated the reporting requirements of DoDD 7640.02 to HQ AFMC/PKF.

3. Contract Audit Follow-Up (CAFU) requirements for DCAA audit reports:

4. Contract Audit Follow-Up for GAO, DoD IG, and Internal Audit Reports: These procedures apply to audit reports which disclose contract pricing issues and are issued directly to the buying activity. COs shall provide:

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