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   <concept id="i1881690"
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      <title class="- topic/title ">
         <ph props="autonumber" class="- topic/ph ">532.7203</ph> Action upon receipt
of an audit report.</title>
      <conbody class="- topic/body  concept/conbody ">
         <p class="- topic/p ">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 P 2030.2D, Internal
Audit Follow-up Handbook, Chapter 4.
         </p>
      </conbody>
   </concept>
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