10 U.S.C. § 2313a
Section 2313a · Renumbered § 3847]
Current version, with additions and removals from the December 31, 2011 version.
(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—
(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;
(1) a description of significant problems, abuses, and deficiencies encountered during the conduct of contractor audits;
(2) statistical tables showing—
(2) statistical tables showing—
(B) the priority given to each type of audit;
(B) the priority given to each type of audit;
(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;
(E) the total number and dollar value of incurred cost audits completed, and the method by which such incurred cost audits were completed;
(F) the aggregate cost of performing audits, set forth separately by type of audit;
(G) the ratio of sustained questioned costs to the aggregate costs of performing audits, set forth separately by type of audit; and
(H) the total number and dollar value of audits that are pending for a period longer than one year as of the end of the fiscal year covered by the report, and the fiscal year in which the qualified submission was received, set forth separately by type of audit;
(4) a description of outreach actions toward industry to promote more effective use of audit resources; and
(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).
(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.
(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.
(d) Definitions.—
(1) The terms "incurred cost audit" and "qualified incurred cost submission" have the meaning given those terms in section 2313b of this title.
(2) The term "sustained questioned costs" means questioned costs that were recovered by the Federal Government as a result of contract negotiations related to such questioned costs.