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COVID-19 Audit Guidance

This page contains resources and audit-related guidance issued in response to the Coronavirus Disease 2019 (COVID-19) national emergency. The COVID-19 national emergency is an unprecedented and evolving event that presents unique audit and cost allowability issues. DCAA will continue to update this page as guidance is issued. Please send COVID-19 related questions to the DCAA COVID-19 Mailbox at dcaa.belvoir.hq.mbx.policy-covid-19@mail.mil.

DCAA Guidance:

MRD 20-PAS-001(R) - Audit Alert on Limited Contractor Access Due to COVID-19
MRD 20-PIC-006(R) - Revised Audit Alert on Coronavirus Legislation and Regulations
Frequently Asked Questions

Defense Pricing and Contracting (DPC) issued guidance:

CARES Act Section 3610 Implementation (Class Deviation 2020-O0013, Revision 4) - Provides guidance to contracting officers for implementing section 3610 and provides deviation clause DFARS 231.205-79 CARES Act Section 3610 – Implementation.
Section 3610 Reimbursement Requests (Class Deviation 2020-O0021, Revision 3) - Provides guidance to contracting officers for reviewing and processing contractor requests for reimbursement under section 3610 and provides three checklists the contracting officer may use to review the contractor’s request.
Implementation Guidance for CARES Act Sec 3610, Frequently Asked Questions
Implementation Guidance for Class Deviation 2020-O010, Increased Progress Payments
Allowability of Contractor Costs - Donation of Unused Leave in Response to the COVID-19 National Emergency.

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