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.