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GSAM

GSAM

Change Number: Change 175 GSAR Case 2022-G519
Effective Date: 02/15/2024

532.7203 Action upon receipt of an audit report.

532.7203 Action upon receipt of an audit report.

Audit reports will be furnished to the contracting officer with a copy to the appropriate contract finance office. Upon receipt of an audit report, pursuant to contract terms, the contracting officer is responsible for determining the allowability of all costs covered by audit. While the auditor’s recommendations should be given full consideration, the contracting officer must make an independent business judgment before taking any action based on the audit report. If there is doubt or question about the auditor’s recommendations, the contracting officer is required to follow the audit resolution procedures in GSA Order ADM 2030.2, Internal Audit Follow-up Handbook.