Page:United States Statutes at Large Volume 122.djvu/258

 12 2 STA T . 2 35PUBLIC LA W 11 0– 1 8 1 —J A N .28, 2008 (1)TheD e partm e n t of Defen s e I nspe c tor G enera l shall d e v elop a comprehens i ve plan for a series of a u dits of contracts , su b contracts, and tas k and deliver y orders covered by sub - section (a)(1), consistent w ith the re q uirements of subsection ( g ), in consultation with other Inspectors General specified in subsection (c) with regard to any contracts, subcontracts, or task or delivery orders over which such Inspectors General have j urisdiction . ( 2 ) The S pecial Inspector General for Iraq R econstruction shall develop a comprehensive plan for a series of audits of contracts, subcontracts, and task and delivery orders covered by subsection (a)(2) relating to Iraq, consistent with the require- ments of subsection (h), in consultation with other Inspectors General specified in subsection (c) with regard to any contracts, subcontracts, or task or delivery orders over which such Inspec- tors General have jurisdiction. ( 3 ) The Special Inspector General for A fghanistan Reconstruction shall develop a comprehensive plan for a series of audits of contracts, subcontracts, and task and delivery orders covered by subsection (a)(2) relating to Afghanistan, consistent with the requirements of subsection (h), in consulta- tion with other Inspectors General specified in subsection (c) with regard to any contracts, subcontracts, or task or delivery orders over which such Inspectors General have jurisdiction. (c) PERFO R MANC EOFA UDITSBYC ERTAIN INS P ECTORS GEN- ERA L . — The Special Inspector General for Iraq Reconstruction, during such period as such office e x ists, the Special Inspector Gen- eral for Afghanistan Reconstruction, during such period as such office exists, the Inspector General of the Department of Defense, the Inspector General of the Department of State, and the Inspector General of the U nited States Agency for International Development shall perform such audits as required by subsection (a) and identi- fied in the audit plans developed pursuant to subsection (b) as fall within the respective scope of their duties as specified in law. (d) COORDINATION OF AUDITS.—The Inspectors General speci- fied in subsection (c) shall work to coordinate the performance of the audits required by subsection (a) and identified in the audit plans developed under subsection (b) including through councils and working groups composed of such Inspectors General. (e) J OINT AUDITS.—If one or more audits required by subsection (a) and identified in an audit plan developed under subsection (b) falls within the scope of the duties of more than one of the Inspectors General specified in subsection (c), and such Inspectors General agree that such audit or audits are best pursued jointly, such Inspectors General shall enter into a memorandum of under- standing relating to the performance of such audit or audits. (f) SEPARATE AUDITS.—If one or more audits required by sub- section (a) and identified in an audit plan developed under sub- section (b) falls within the scope of the duties of more than one of the Inspectors General specified in subsection (c), and such Inspectors General do not agree that such audit or audits are best pursued jointly, such audit or audits shall be separately per- formed by one or more of the Inspectors General concerned. (g) SCOPE OF AUDITS OF CONTRACTS.—Audits conducted pursu- ant to subsection (a)(1) shall examine, at a minimum, one or more of the following issues

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