That being said, the Government still dedicates a small amount of audit resources to operations audits. Contractors likely to be considered for operations audits are those where the Government has a significant interest, i.e., a significant amount of cost-reimbursable effort. Audit plans focus on cost areas that have managerial significance and will contribute to a more economical and efficient operation.
Besides saving money as a result of more efficient, effective, and economical operations, another tangible benefit is the prognosis of reduce Government oversight. In theory (in DCAA's theory anyway), oversight agency's can reduce coverage where there is
- evidence of prudent management policies and decisions
- an efficient organization reflecting effective management control over operations, and
- a sound and reliable system of accumulating accounting and financial data
Operations audits can benefit contractors. If the audit findings are well developed, applicable to the situation, cost-effective, and feasible, why not implement them. It would be a "win" for both you and the Government.