DCAA

Defense Contract Audit Agency

The Defense Contract Audit Agency (DCAA) performs contract audits for the Department of Defense and other federal agencies. Understanding DCAA's audit procedures, common findings, and expectations is critical for government contractors to maintain compliant accounting systems.

Key Topics

Accounting system adequacy (SF 1408)
Incurred cost submissions (ICE model)
Labor floor checks and timekeeping audits
Indirect rate structure and cost pool audits
Forward pricing rate proposals
Estimating system reviews
Pre-award and post-award audits
Audit resolution and findings management

Key References

SF 1408
Pre-Award Survey of Prospective Contractor Accounting System
DCAA CAM 5-909
Labor Audit Procedures
DCAA CAM 6-600
Indirect Cost Audit Procedures
FAR 52.216-7
Allowable Cost and Payment
DFARS 252.242-7006
Accounting System Administration
ICE Model
Incurred Cost Electronically Submission Tool

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