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TITLE VIII--ACQUISITION POLICY, ACQUISITION MANAGEMENT, AND RELATED MATTERS

Subtitle A--Acquisition Policy and Management

P. L. 112-

House Conference Report 112-329

(a) Defense Contract Audit Agency Annual Report- Chapter 137 of title 10, United States Code, is amended by inserting after section 2313 the following new section:

`Sec. 2313a. Defense Contract Audit Agency: annual report

`(a) Required Report- The Director of the Defense Contract Audit Agency shall prepare an annual report of the activities of the Agency during the previous fiscal year. The report shall include, at a minimum--

`(1) a description of significant problems, abuses, and deficiencies encountered during the conduct of contractor audits;

`(2) statistical tables showing--

`(A) the total number of audit reports completed and pending;

`(B) the priority given to each type of audit;

`(C) the length of time taken for each type of audit;

`(D) the total dollar value of questioned costs (including a separate category for the dollar value of unsupported costs); and

`(E) an assessment of the number and types of audits pending for a period longer than allowed pursuant to guidance of the Defense Contract Audit Agency;

`(3) a summary of any recommendations of actions or resources needed to improve the audit process; and

`(4) any other matters the Director considers appropriate.

`(b) Submission of Annual Report- Not later than March 30 of each year, the Director shall submit to the congressional defense committees the report required by subsection (a).

`(c) Public Availability- Not later than 60 days after the submission of an annual report to the congressional defense committees under subsection (b), the Director shall make the report available on the publicly available website of the Agency or such other publicly available website as the Director considers appropriate.'.

(b) Clerical Amendment- The table of sections at the beginning of such chapter is amended by inserting after the item relating to section 2313 the following new item:

`2313a. Defense Contract Audit Agency: annual report.'.

The House bill contained a provision (sec. 806) that would require the Director of the Defense Contract Audit Agency (DCAA) to submit an annual report to Congress.

The Senate amendment contained no similar provision.

The Senate recedes with an amendment that would simplify the reporting requirement and ensure that it is consistent with the nature of the work performed by DCAA.

House Report 112-078

This section would require the Director of the Defense Contract Audit Agency to submit an annual report that summarizes its audit activities during the previous fiscal year, including significant problems, abuses, and deficiencies, a statistical table showing the total number of audit reports, the length of time taken for each audit, and the questioned dollar value, as well as recommendations for corrective actions. The report also would include a summary of any backlog of pending contractor audits and a rationale for the cause of the backlog. This section would require the annual report to be provided to the congressional defense committees by March 30 of each year and be made available on a public website within 60 days after receipt of the report by Congress. The committee believes that this section would increase transparency and accountability, and facilitate congressional oversight of the Defense Contract Audit Agency.