(1) a description of significant problems, abuses, and deficiencies encountered during the conduct of contractor audits;
(2) statistical tables showing—
(A) the total number of audit reports completed and pending;
(B) the priority given to each type of audit;
(C) the length of time taken for each type of audit;
(D) the total costs of sustained or recovered costs both as a total number and as a percentage of questioned costs; and
(E) an assessment of the number and types of audits pending for a period longer than allowed pursuant to guidance of the Defense Contract Audit Agency;
(3) a summary of any recommendations of actions or resources needed to improve the audit process;
(4) a description of outreach actions toward industry to promote more effective use of audit resources; and
(5) any other matters the Director considers appropriate.
(Added Pub. L. 112–81, div. A, title VIII, §805(a), Dec. 31, 2011, 125 Stat. 1486; amended Pub. L. 114–92, div. A, title VIII, §893(b), Nov. 25, 2015, 129 Stat. 952.)
2015—Subsec. (a)(2)(D). Pub. L. 114–92, §893(b)(1), amended subpar. (D) generally. Prior to amendment, subpar. (D) read as follows: "the total dollar value of questioned costs (including a separate category for the dollar value of unsupported costs); and".
Subsec. (a)(4), (5). Pub. L. 114–92, §893(b)(2)–(4), added par. (4) and redesignated former par. (4) as (5).