FLA have been assigned four major and significant responsibilities.
- Facilitate effective communication and coordination between procurement officers and auditors
- Provide advice to the procurement office in connection with contractors' cost representations and related matters, in consultation with the auditor.
- Provide information back to the auditor regarding specific awards, trends in the type and volume of awards and other data impacting on immediate or long-range DCAA responsibilities.
- Provide DCAA management with information as to the adequacy, responsiveness and timeliness of the advisory audit reports being submitted by auditors (many auditors do not appreciate the FLA's tattle-tale role).
For more information on DCAA's FLA program, refer to Chapter 15 of the DCAA Contract Audit Manual.