When contractors enter into agreements to provide goods and services to the Government, they must follow government acquisition guidance and regulations. DCAA assesses contractor compliance with these regulations based on the type of contract with the Government.
Whether you’re a contractor or a contracting officer, new or already familiar with the audit process, the following links will provide the resources and guidance you need to prepare for a contract audit:
- Audit Process Overview: Introductory information on the government auditing process and specific information for Small Business Contractors
- Directory Of Audit Programs: Listing of DCAA audit programs sorted by audit activity code that corresponds with type of audit (e.g., incurred cost, business systems, claim/terminations, CAS, forward pricing, etc.)
- CAM – Contract Audit Manual: DCAA policies, procedures, guidance, and auditing techniques
- Selected Area of Cost Guidebook: FAR 31.205 Cost Principles: Replaces Chapter 7 of the DCAA Contract Audit Manual (CAM) in total. Addresses FAR 31.2 and other areas of cost audited.
- MRDs – Audit Guidance Memos: Current audit guidance that has not yet been incorporated to the CAM (Contract Audit Manual)
- CAS – Cost Accounting Standards: Federal laws that certain contractors and subcontractors must follow when they enter into government contracts
- FAR – Federal Acquisition Regulations: Acquisition regulations for contractors doing business with the government
- FAR Cost Principles Guide: Cost Principle revisions issued in Federal Acquisition Circulars (FACs) since 1984
- DFARS – Defense Federal Acquisition Regulation Supplement: A supplement to the FAR that provides DoD-specific acquisition regulations for contractors doing business with DoD
- GAGAS/Yellow Book – Generally Accepted Government Auditing Standards: Government Accountability Office standards that govern DCAA audits
- Frequently Asked Questions for Contracting Officers: Answers to common questions from Contracting Officers
- Frequently Asked Questions for Contractors: Answers to common questions from Contractors