DATE:          March 23, 2016

TO:              Procurement Directors / Heads of Contracting Activities

FROM:        Acting Chief

                    Contract and Financial Assistance Policy Division

                    Office of Policy

                   Office of Acquisition Management

SUBJECT:  Acquisition Guide Chapter 70.4, Cooperative Audit Strategy

SUMMARY:  Acquisition Guide Chapter 70.4, Cooperative Audit Strategy is re-issued to include clarifying language regarding the subcontractor audit standards applicable to management and operating (M&O) contractors and the availability of alternative audit support, other than the Defense Contract Audit Agency (DCAA), to audit M&O subcontractors. 

This Flash and associated attachment will be available online at the following website:  /management/listings/policy-flashes.  Questions concerning this policy flash should be directed to doe_oapmpolicy@hq.doe.gov.