FAR 42.102—Assignment of contract audit services.
Plain-English Summary
FAR 42.102 explains how contract audit services are assigned and requested within the federal procurement system. It covers two main topics: first, when and how contracting officers may request audit services directly from the responsible audit agency listed in the Directory of Federal Contract Audit Offices; and second, when that audit agency may decline a request because it lacks adequate resources. The section also identifies what a proper audit request should contain, including a suspense date and any information the contracting officer needs from the auditor. In practice, this provision is about routing audit work efficiently, avoiding unnecessary delays, and making sure audit support is requested through the correct channel under agency procedures or interagency agreements. It also protects the process by requiring written declinations when an audit agency cannot take on the work, creating a clear record for follow-up and reassignment.
Key Rules
Use authorized request channels
Contracting officers may request audit services directly from the responsible audit agency only as allowed by agency procedures or interagency agreements. This means the request path is not automatic in every case; it must be consistent with the applicable administrative arrangement.
Consult the audit directory
Requests should go to the responsible audit agency identified in the Directory of Federal Contract Audit Offices. The directory is the reference point for determining which audit organization is responsible for the work.
Include a suspense date
The audit request should state a suspense date, which tells the audit agency when the contracting officer needs the audit support. This helps the auditor prioritize the assignment and manage workload against procurement deadlines.
Identify needed information
The request should identify any information the contracting officer needs from the audit agency. This ensures the auditor understands the scope of the requested support and can provide the specific data or analysis required.
Declinations are allowed for workload limits
The responsible audit agency may decline a request on a case-by-case basis if its resources are inadequate to accomplish the task. The rule recognizes that audit agencies may have limited capacity and cannot always accept every request.
Declinations must be written
If the audit agency declines a request, the declination must be in writing. This creates a formal record of the refusal and supports accountability, follow-up, and possible reassignment of the audit work.
Responsibilities
Contracting Officer
Request audit services directly from the responsible audit agency when permitted by agency procedures or interagency agreements; use the Directory of Federal Contract Audit Offices to identify the proper audit agency; include a suspense date and clearly state what information or support is needed.
Responsible Audit Agency
Evaluate audit requests case by case; accept requests when resources permit; decline requests when resources are inadequate to accomplish the task; provide any declination in writing.
Agency
Establish procedures or interagency agreements that govern when contracting officers may request audit services directly and how those requests are to be handled.
Practical Implications
Contracting officers should not assume every audit need can be sent informally to any auditor; they need to verify the responsible audit agency and follow the applicable agency process.
A well-written request matters because the suspense date and specific information needed help the audit agency decide whether it can support the request and by when.
If an audit agency says it cannot take the work, the declination must be documented in writing; oral refusals are not enough for a proper record.
Case-by-case declinations mean workload and timing can change from request to request, so contracting officers should plan for possible delays and have backup paths for obtaining needed support.
This section is mainly about administrative coordination, but it has real schedule impact: late or incomplete audit requests can slow pricing, cost analysis, or other contract actions that depend on audit input.
Official Regulatory Text
(a) As provided in agency procedures or interagency agreements, contracting officers may request audit services directly from the responsible audit agency cited in the Directory of Federal Contract Audit Offices. The audit request should include a suspense date and should identify any information needed by the contracting officer. (b) The responsible audit agency may decline requests for services on a case-by-case basis, if resources of the audit agency are inadequate to accomplish the tasks. Declinations shall be in writing.