The Defense Contract Audit Agency (DCAA) is a Department of Defense (DoD) agency under the direction of the Under Secretary of Defense (Comptroller). DCAA is primarily responsible for performing all contract audits for the DoD and providing cost accounting and financial advisory services regarding contracts and subcontracts to all DoD components responsible for procurement and contract administration. These services are provided in connection with negotiation, administration, and settlement of contracts and subcontracts.

Website: Defense Contract Audit Agency (DCAA)

DCAA provides a wide variety of products and services to contracting officers: [1]

• Pre-award Contract Audit Services
  • Price Proposals
  • Pre-award Surveys
  • Forward Pricing Labor & Overhead Rates
• Post award Contract Audit Services
  • Incurred Costs/Annual Overhead Rates
  • Truth in Negotiation Act Compliance
  • CAS (Cost Accounting Standards) Compliance & Adequacy
  • Claims
• Contractor Business System Audits
  •  Accounting
  • Estimating
  • EDP (Electronic Data Processing)
  • Billing
  • Material Management
• Negotiation Assistance, including:
  • Fact-finding and analysis of contractor information after audit
  • Procurement liaison assistance

AcqLinks and References:

• DoD Manual 7600.01-M “DoD Audit Manual” – 13 Feb 09
• DoD Instruction 7600.02 “Audit Policies” – 27 April 2007
• DoD Instruction 7650.02 “GAO Reviews and Reports,” – 20 Nov 2006
• Comptroller General of the United States Guidance, “Government Auditing Standard Guidance on GAGAS Requirements for Continuing Professional Education” – April 2005
• DFARS Subpart 237.2 “Advisory and Assistance Services”
• DCAA 7641.90 “Auditing Contractor Information” – Jan 2005
• Example: Purdue University “Internal Office Audit Plan” – 2005
• Template: Internal Audit Plan, U.S. Department of Housing and Urban Development
• Website: DoD Office of Deputy Inspector General of Auditing
• Website: Defense Contract Audit Agency (DCAA)
• Website: DCAA 7640.1 “Contract Audit Manual”
• Website: FAR Part 42 “Contract Administration and Audit Services”