C14.3.1. Defense Security Cooperation Agency (DSCA) Audit Responsibilities. The DSCA (Business Operations Directorate) oversees DSCA’s response to, and compliance with, all General Accounting Office (GAO) and DoD Inspector General (DoDIG) audits concerning security cooperation (SC) programs and serves as the liaison between DSCA and the auditing organization. DSCA is normally provided advance notification of a proposed audit identifying the congressional committee or organization that initiated the action; a statement of the scope; a time schedule for the audit; the name, number, and organization of the audit focal point; and a unique audit work or job code number. DBO also serves as the entry point for auditing agencies conducting more general reviews where SC programs or DSCA may not be the primary focus.

C14.3.2. Procedures. Upon receipt of an audit request, the DSCA (Business Operations Directorate) audit liaison officer (ALO) reviews the audit request and appoints a DSCA Primary Action Officer (PAO) and/or a Collateral Action Officer (CAO). The PAO and CAO are responsible for preparing and coordinating any DSCA responses to the audit or report. The ALO ensures that the appropriate organizations are alerted of any significant issues associated with the audit. DSCA is committed to a fully open and transparent process in which the DSCA staff works with the auditor(s) to ensure the requests for information and questions are answered in a timely manner.

C14.3.3. Entrance Conference. An Entrance Conference is conducted as soon as practical between DSCA and the auditor at the beginning of an audit. The DSCA PAO and/or CAO keeps all working notes and memoranda for the record, and provides status updates to the Director, DSCA, with a copy to the DSCA ALO as necessary.

C14.3.4. Exit Conferences. During Exit Conferences, the auditors generally meet with the PAO and/or CAO and the ALO to present their proposed findings and a draft report.

C14.3.5. Audit Findings and Recommendations. Upon publication of the audit or findings, the PAO and CAO review to determine any future course of action.