Small Business Presentations

DCAA offers targeted information to assist with audit issues that relate to small businesses. Access presentations below for help on specific topics important for smaller contractors:

DCAA Small Business Focal Point (571) 448-2008 or email.

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Introduction to DCAA and the Audit Process

The presentation will provide an overview of the Defense Contract Audit Agency including the responsibilities and duties, its mission, organization structure, and types of audits performed. 


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Cost and Price Analysis for Small Business

This presentation reviews the differences of Price Analysis and Cost Analysis. It also defines Certified Cost or Pricing Data and Data Other Than Certified Cost or Pricing Data.


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Accounting System Requirements Pre-Awards

The presentation will provide an overview of the regulatory criteria for establishing an adequate accounting system.



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Provisional Billing Rates

The presentation will provide an overview of provisional billing rates (PBR), the purpose of PBR’s, and the procedures for establishing the rates.



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Public Vouchers

The presentation will provide an overview of Public Vouchers, contractor responsibilities for voucher preparation, along with the criteria for an adequate billing system.




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Real-time Labor Evaluations

The presentation will provide an overview of real-time labor evaluation, why DCAA performs them, and what the contractor will need to provide.




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From a DCAA Perspective Barriers to Payment

This presentation reviews types of contracts for interim reimbursements, authority and responsibility, regulatory oversight, pre-payment assessments, and the procurement integrated enterprise environment.



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Monitoring Subcontracts

The presentation will provide an overview of what a contractor should know about subcontracting: subcontract selection, subcontracting requirements, and the responsibilities of the prime contractor.



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Elements of an Adequate Proposal

The presentation provides an overview about proposals, cost elements, and adequate cost or pricing data. 




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From a DCAA Perspective Breaking into GovCon

The presentation will provide an overview of Government Contracts and how a Small Business can prepare for Government Contracting. 




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From a DCAA Perspective SBIR and STTRs

This presentation reviews Audits Under the Small Business Innovation Research (SBIR) and Small Business Technology Transfer (STTR) Programs.



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Importance of Contract Briefs

This presentation reviews the objectives and different types of contract briefs.





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Overview of Cost Type Requirements

This presentation reviews all aspects of cost type contracts. 





Calculator, magnifying glass, piggy bank, and clipboard on a wooden table.

Overview of Indirect Cost and Rates

This presentation overviews the fundamental concepts related to indirect cost allocation. 

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