|DoD – Defense Contract Management Agency (DCMA)
Audit of DCMA’s Time and
Attendance (T&A) reporting
processes and accuracy
|Period of Performance:
September 2007 to
||assigned the responsibility for worldwide contract
management. DCMA is under the authority, direction and
control of the Under Secretary of Defense (Acquisition,
Technology and Logistics). This engagement requires us
The Defense Contract Management Agency (DCMA) is to
perform an audit of DCMA’s Time and Attendance (T&A)
Reporting, Processes, and Accuracy. In so doing, DCMA
will attain a comprehensive, structured approach for
program over Time and Attendance operations for better
stewardship. This audit specifically evaluates if DCMA has
a well-defined organizational structure and flow of T&A and
procedures. This is in setting forth the responsibilities of
employees, timekeepers, certifiers, supervisors, managers
and others in recording, examining, approving, and
reporting of T&A information
|tasks summarize the engagement requirements:
- T&A Audit Criteria: Determine whether DCMA is Complied with Federal and DOD
regulatory guidance for Time and Attendance (T&A).
- DCMA T&A Guidance and Instructions: Identify all DCMA T&A guidance and
instructions. Determine if this guidance and these instructions were “adequate” (i.
e. current, complete, accurate, conspicuous, and easily accessible). Also
determine whether DCMA (civilian and military) employees, supervisors, and
managers were complying with guidance and instructions.
- DCMA T&A Formal Training: Determine if DCMA (civilians and military) employees
were adequately trained in T&A procedures. Also determine if DCMA
Timekeepers, Certification officials, Supervisors and Managers were adequately
trained in T&A roles,responsibilities and procedures.
- ATAAPS Data Accuracy: Determine if DCMA was accurately reporting T&A data.
Also determine if DCMA’s T&A policies are current, complete, and accurate.
Further determine if DCMA was using adequate methods, processes, and/or
procedures to record and report T&A.
- Internal Controls: Regarding all of the above determinations, evaluate DCMA’s
T&A internal controls in accordance with OMB Circular A-123.