6.  System Approval Duration and Narrowly Focused Follow-up Audits

Comment: The rule should implement an approval duration for each business system, and require follow-up audits to narrowly focus on previously-identified deficiencies.

Response: While DCAA may perform a narrowly focused follow-up audit, imposing a required business system approval duration and/or specifically limiting the scope of the DCAA follow-up audit in this rule would not be appropriate since, at any time after approval, contractor conditions could change rendering the previously-reported opinion as not current. DCAA policy is to report only deficiencies determined to be significant deficiencies in accordance with the definition of significant deficiency set forth in this rule and generally accepted Government auditing standards.