29.  DCAA/DCMA Roles

Comment: One respondent suggested that the wording in 215.407-5-70(c)(3) should be revised to state "the auditor, on behalf of the cognizant contracting officer, conducts estimating system reviews" to establish that the contracting officer is the lead Federal official, not the auditor. Respondents questioned the ability of DCAA and DCMA to resolve audit recommendations, and further questioned the ability of DCAA and DCMA to execute their duties effectively in the absence of a procedure for resolving different judgments regarding a deficiency.

Response: FAR 1.6 sets forth contracting officer authority and responsibilities. The addition of language to DFARS 215.407-5-70 stating that the contracting officer is the lead Federal official is unnecessary. The DoD memorandum dated December 4, 2009, "Resolving Contract Audit Recommendations," clearly defines the roles and responsibilities of DCAA and DCMA and provides procedures for adjudicating differences.