4 TABLE 2 — DCAA EDUCATION AND CERTIFICATIONS. 4 TABLE 3 — AUDIT REPORTS COMPLETED AND DOLLARS EXAMINED. 6 TABLE 4 — NET SAVINGS AND ROI BY AUDIT TYPE. 8 TABLE 5 — SUSTENTION BY...
On September 10, 2024, the Defense Contract Audit Agency (DCAA) released a Memorandum for Regional Directors (MRD) to provide updated guidance on reporting questioned direct costs on incurred cost...
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Activity Code, Doc Type, Version No. and Date, Program Description ; 10100, AP, 10.0 Feb 2024, Audit Corporate Office ; 10100 PYES, AP, 6.1 Sep 2024, Post Year End Incurred Cost Audit - Small ; 10100 PYEL, AP, 12.1 Sep 2024, Post Year End Incurred Cost Audit - Large ; 10110, AP, 7.0 May 2022, Uniform Audit Guidance ; 10160, AP, 8.0 Jan 2023, Incurred Costs (Individual Packages) - Consulting Services ; 10160, AP, 3.0 Jan 2023, Incurred Costs (Individual Packages) - Other ; 10180, AP, 1.1 Oct 2006, Iraq Direct Cost Testing ; 10310, AP, 7.0 Aug 2023, Audit Program for Non-Major Contractors Labor Floorchecks ; 10320, AP, 6.0 Aug 2023, Audit Program for MAAR 13 - Purchase Existence and Consumption ; 11015, AP, 8.0 Jan 2023, Testing of Paid Vouchers ; 11070, AP, 4.2 Dec 2023, Accounting System Audit ; 11090, AP, 3.0 Jan 2023, Audit Program for Business System Deficiency Report ; 12500, AP, 13.1 Oct 2023, Audit Program for Material Management and Accounting System (MMAS) ; 13500, AP, 8.0 Aug 2023, Audit Program for Major Contractors Labor Floorchecks/Interviews ; 15400, ASP, 4.1 Nov 2020, Final Voucher Advisory Services ; 15500, AP, 1.4 Jul 2020, Provisional Billing Rates ; 17100, AP, 12.0 Aug 2024, Audit Program for Termination, Cost Contracts ; 17100, AP, 12.0 Aug 2024, Audit Program for Termination, Fixed Inventory Basis ; 17100, AP, 12.0 Aug 2024, Audit Program for Termination, Total Cost Basis ; 17200, AP, 10.1 Mar 2024, Audit Program for Claim Audit, Delay - Disruption ; 17200, AP, 8.1 Mar 2024, Audit Program for Claim Audit, Other ; 17500, AP, 10.0 Jan 2023, Progress Payment Cost ; 17500, AP, 8.0 Jan 2023, Percentage of Completion ; 17740, AP, 9.1 May 2023, Preaward Survey of Prospective Contractor Accounting System ; 17741, AP, 7.3 Dec 2023, Post Award Accounting System Audit at Nonmajor Contractors ; 17900, AP, 3.0 July 2020, Agreed Upon Procedures, Other than Price Proposals ; 17900, AP, 5.0 Jan 2023, Other ; 17900, AP, 7.0 Jan 2023, Defense Security Cooperation Agency (DSCA) ; 17920, AP, 4.1 Sep 2024, Contractor Disclosures ; 19100, AP, 8.0 Sep 2024, Audit Program for Compliance of Initial Disclosure Statement ; 19100, AP, 8.0 Sep 2024, Audit Program for Compliance of Revised Disclosure Statement ; 19200, AP, 6.0 May 2024, CAS Noncompliance Report Assignment ; 19403, AP, 9.1 Oct 2024, Compliance Audit CAS 403 ; 19404, AP, 8.1 Oct 2024, Compliance Audit CAS 404 ; 19407, AP, 8.0 Jan 2023, Compliance Audit CAS 407 ; 19408, AP, 8.0 Jan 2023, Compliance Audit CAS 408 ; 19409, AP, 8.1 Oct 2024, Compliance Audit CAS 409 ; 19410, AP, 9.0 Jan 2023, Compliance Audit CAS 410 ; 19411, AP, 8.0 Jan 2023, Compliance Audit CAS 411 ; 19412, AP, 7.0 Feb 2023, Audit Program for Incurred Pension Cost and CAS 412 and 413 Compliance ; 19413, AP, 5.0 Jan 2023, Joint Review Program for Segment Closing Adjustments ; 19414, AP, 8.0 Jan 2023, Compliance Audit CAS 414 ; 19415, AP, 9.0 Jan 2023, Compliance Audit CAS 415 ; 19416, AP, 7.0 Feb 2023, Audit Program for Incurred Insurance Costs and CAS 416 and FAR Compliance ; 19417, AP, 8.0 Jan 2023, Compliance Audit CAS 417 ; 19418, AP, 8.0 Jan 2023, Compliance Audit CAS 418 ; 19420, AP, 8.0 Jan 2023, Compliance Audit CAS 420 ; 19500, AP, 9.1 Feb 2024, Audit Program for CAS Impact Proposal Evaluations ; 21000, AP, 5.2 Jul 2024, Audit Program for Price Proposal ; 23000, AP, 10.1 Oct 2023, Audit Program for Audit of Forward Pricing Rate Proposals ; 23000, AP, 4.0 Jan 2023, University Indirect Cost Allocation F & A rate Proposal ; 23300, AP, 5.0 Jan 2023, Audit Program for Restructuring Proposal ; 24010, AP, 13.2 May 2024, Audit Program for Estimating System ; 27010, AP, 5.0 Jan 2023, Audit Program for Evaluation of Cost Realism in Price Proposals ; 28000, AP, 6.0 Jul 2020, Audit Program for Application of Agreed Upon Procedures ; 28500, AP, 2.6 Nov 2017, Audit Program for Single Process Initiative ; 29000, AP, 1.0 Jul 2020, OTA Advisory Services Program ; 29000, AP, 1.0 Jul 2020, OTA Attestation Agreed Upon Procedures ; 29000, AP, 3.0 Jan 2023, OTA Attestation Examination ; 29000, AP, 1.0 Jul 2020, OTA Performance Audits ; 42000, AP, 13.0 Apr 2024, Audit Program for Truth in Negotiations Audits
Date, MRD Number, Subject ; 9/10/2024, 24-PIC-006(R), Updated Guidance on Reporting Questioned Direct Costs on Incurred Costs [Formerly Issued As 24-PIC-005] ; 2/22/2024, 24-PAS-002(R), Updated Guidance on Scanned Documents ; 11/21/2023, 23-PSP-010(R), Audit Alert on Contractor Compensation Cap – Statutory Fiscal Year 2024 ; 10/03/2023, 23-PAC-009(R), Cost Impact for Unilateral CAP Change ; 08/09/2023, 23-PIC-008(R), Revised Procedures for Real-Time Audits ; 01/26/2023, 23-PSP-003(R), Audit Alert on Early Engagement of Forward Pricing Price Proposals and Forward Pricing Rate Proposals ; 05/17/2022, 22-PAS-001 (R), Required Management Inquires on Use of Specialists ; 11/15/2021, 21-PSP-008(R), Compensation Cap for 2022 ; 06/15/2021, 21-PAS-004 (R), Audit Alert on Reporting Material Noncompliances and Scope Limitations ; 04/23/2021, 20-PIC-006(R), REVISED 20-PIC-006(R) Revised Audit Alert on Coronavirus Legislation and Regulations ; 02/25/2021, 21-PSP-002(R), REISSUED 21-PSP-002(R) Audit Guidance on Forward Pricing Rate Proposal Audit (23000) Revised Audit Criteria ; 01/15/2021, 21-OTS-001(R), Revised Guidance on Interim Cost Voucher Reviews ; 06/19/2020, 20-PAS-003 (R), Audit Guidance on Implementing the GAGAS 2018 Revision ; 04/10/2020, 20-PAS-001(R), Audit Alert on Limited Contractor Access Due to COVID-19 ; 11/27/2018, 18-PSP-006(R), Audit Guidance on Revised Treatment of Incomplete or Inadequate Prime Contractor Cost or Price Analyses ; 02/15/2018, 18-PSP-002(R), Audit Alert on Auditing Long Term Agreements (LTAs) ; 11/21/2017, 17-PAC-008(R), Audit Guidance on Application of DFARS 231.205-18, Independent Research and Development and Bid and Proposal Costs ; 06/30/2016, 16-PSP-007(R), Audit Alert on Handling Incurred Cost Proposals Using a Blending Approach of Compensation Caps Proposal Less Than $250 Million in ADV ; 02/19/2016, 16-PSP-005(R), Audit Alert on DCMA Implementation Guidance on Blended Compensation Caps ; 10/28/2015, 15-PSP-011(R), Audit Alert on DCMA Requests for Tailored Audit Support of Forward Pricing Rate Proposals ; 01/30/2014, 14-PPS-001(R), Audit Alert - Risk Factors Associated with Grouping, Pegging and Distribution within SAP Software ; 08/26/2013, 13-PSP-020(R), Introduction of the New DFARS Proposal Adequacy Checklist ; 07/30/2013, 13-PPS-015(R), Audit Alert on Access to Contractor Employees ; 04/9/2004, 04-PAC-022(R), Audit Guidance on Review of Orders under GSA Schedule Contracts
Reissued Reports 8 Terminated Audits 8 Internal Inspections 8 Independent Public Accountants... the DCAA audit organization, and the design of DCAA’s system of quality control sufficient...
The system did not include complete records of actions taken on findings and recommendations for 16 of 19 sampled Defense Contract Audit Agency (DCAA) audit reports for which resolution and...
The system did not include complete records of actions taken on findings and recommendations for all 16 sampled Defense Contract Audit Agency (DCAA) audit reports for which the resolution...
Contents · Chapter · Title ; Foreword and Introduction : DCAA Contract Audit Manual - Foreword and Introduction to the DCAA Contract Audit Manual (Oct 2024), Chapter 1 : Introduction to Contract Audit (Oct 2024), Chapter 2 : Auditing Standards (Jun 2024), Chapter 3 : Audit Planning (Aug 2024), Chapter 4 : General Audit Requirements (Nov 2024), Chapter 5 : Audit of Contractor Compliance with Defense Federal Acquisition Regulation Supplement for Contractor Business Systems and Subsystems (Jul ...
DCAA recently issued its annual report to Congress detailing its audit performance, audit process recommendations, outreach activities, and major accomplishments over the past fiscal year.