10 U.S.C. § 3847

(a) Required Report .— The Director of the Defense Contract Audit Agency shall prepare an annual report of the activities of the Agency during the previous fiscal year. The report shall include, at a minimum— (1) a description of significant problems, abuses, and deficiencies encountered during the conduct of contractor audits; (2) statistical tables showing— (A) the total number and dollar value of audit reports completed and pending, set forth separately by type of audit; (B) the priority given to each type of audit; (C) the length of time taken for each type of audit, both from the date of receipt of a qualified incurred cost submission and from the date the audit begins; (D) the sustained questioned costs, set forth separately by type of audit, both as a total value and as a percentage of the total questioned costs for the audit; (E) the total number and dollar value of incurred cost audits completed, and the method by which such incurred cost audits were completed; (F) the aggregate cost of performing audits, set forth separately by type of audit; (G) the ratio of sustained questioned costs to the aggregate costs of performing audits, set forth separately by type of audit; and (H) the total number and dollar value of audits that are pending for a period longer than one year as of the end of the fiscal year covered by the report, and the fiscal year in which the qualified submission was received, set forth separately by type of audit; (3) a summary of any recommendations of actions or resources needed to improve the audit process; (4) a summary, set forth separately by dollar amount and percentage, of indirect costs for independent research and development incurred by contractors in the previous fiscal year; (5) a summary, set forth separately by dollar amount and percentage, of indirect costs for bid and proposal costs incurred by contractors in the previous fiscal year; (6) a description of outreach actions toward industry to promote more effective use of audit resources; and (7) any other matters the Director considers appropriate. (b) Submission of Annual Report .— Not later than March 30 of each year, the Director shall submit to the congressional defense committees the report required by subsection (a). (c) Public Availability .— Not later than 60 days after the submission of an annual report to the congressional defense committees under subsection (b), the Director shall make the report available on the publicly available website of the Agency or such other publicly available website as the Director considers appropriate. (d) Definitions.— (1) The terms “incurred cost audit” and “qualified incurred cost submission” have the meaning given those terms in section 3842 of this title . (2) The term “sustained questioned costs” means questioned costs that were recovered by the Federal Government as a result of contract negotiations related to such questioned costs.