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