The DCAA released a Memorandum for Regional Directors on Audit Alert on Access to Contractor Employees discussing how it is imperative to have access to contractor employees by way of interviews and observation through the different stages of an audit. This access is required to fulfill the requirement of Generally Accepted Government Auditing Standards (GAGAS) for Real-Time Labor Evaluations. The problem is, the agency is so far behind on other, higher priority audit activities that few of these procedures have been performed over the last five years. If the “real-time” labor evaluations were not performed for that year, the results of the audit, when it is finally finished, must be qualified to reflect that condition. To read more, please check out our most recent thought piece.