SERVICES
DCAA primarily conducts contract audits. Contract audits are independent, professional compliance examinations of assertions (i.e., proposals, claims, or submissions) made by defense contractors. Below is a list of the most common types of audits. For a complete list and fuller descriptions of the different audits DCAA conducts, consult the Directory of Audit Programs
Preaward Contract Audit Services
- Preaward Accounting System Surveys
- Contract Price Proposals
- Forward Pricing Rate Proposals
- Cost Accounting Standards (CAS) Disclosure Statement
Postaward Contract Audit Services
- Incurred Costs/Annual Overhead Rates
- CAS Compliance & Adequacy
- Truth in Negotiation Audit
- Interim Voucher Review
- Progress Payment
- Provisional Billing Rates
- Real-time Labor and Material
- Equitable Adjustment
- Termination Settlement Proposal
Business System Audits
- Accounting System
- Estimating System
- Material Management & Accounting System
Negotiation Assistance
- Fact finding and analysis of contractor information after audit report is issued
- Attending negotiations to support Contracting Officer