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 Guidance:

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.