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Defense Contract Audit Agency Introduction and Overview
Tinker and the PrimesAugust 14, 2019
The views expressed in this presentation are DCAA's views and not necessarily the views of other DoD organizations
DCAA Financial Liaison Advisor (FLA) Tinker AFB
PH: (405) 739-2946E-Mail: [email protected]
One Agency, One Team, One Direction
Department of DefenseOrganization
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Secretary of DefenseDeputy Sec of
Defense
Department of Army
Procurement
Departmentof Navy
Procurement
Departmentof Air Force
Procurement
Under Secretary(A T & L)
DCMA
Under Secretary(Comptroller)
DCAA
Inspector General
Our placement under the DoD Comptroller assures our independence from offices that have procurement responsibility within the services.
One Agency, One Team, One Direction
Director
Deputy Director
General Counsel
Eastern Region
Central Region
Western Region
Field Detachment
Chief of Staff
Operations
Human Capital and Resource Management
Policy and Plans
Integrity & Quality Assurance
Inspector General
LegendDirector’s Office
Headquarters
Regions
Corp. Audit Directorates
Corporate Audit Directorate Lockheed Martin
Corporate Audit DirectorateRaytheon, General Dynamics & BAE
Corporate Audit Directorate Boeing & Honeywell
Corporate Audit DirectorateNorthrop Grumman
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Defense Contract Audit AgencyApproximately 5,000 employees located at over 300 offices throughout the United States and overseasResponsibilities and Duties:
Perform all needed contract audits for DoDProvide accounting and financial advisory services to DoD (and civilian agencies when requested) acquisition and contract administration components during all contract phases:
PreawardContract executionSettlement (contract closing)
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DCAA Services Throughout Phases of an Award
Pre-Award
Accounting System
Proposal Review
- Labor Rates
- Indirect Rates
- Materials
- ODC
Throughout
Annual Incurred Cost Reviews
Real Time Labor and Material
CAS Compliance
Business Systems
Provisional Billing Rates/Vouchers
Progress Payments
Truth in Negotiations
Special Contracting/ Award Officer requests
Completion
Final Voucher
Terminations
One Agency, One Team, One Direction
Why DCAA Reviews CostsALLOWABILITY
FAR 31.201-2 The cost is allowable when it is reasonable, allocable and complies with FAR 31.205, CAS (Cost Accounting Standards), laws and regulations, and terms of the contract.
ALLOCABILITYFAR 31.201-4 A cost is allocable if it is assignable or chargeable to one or more cost objectives on the basis of relative benefits received or other equitable relationship... If it is incurred specifically for one contract; benefits both the contract and other work; or is necessary to the overall operation of the business.
REASONABLENESSFAR 31.201-3 A cost is reasonable if, in its nature and amount, it does not exceed that which would be incurred by a prudent person in the conduct of competitive business.
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One Agency, One Team, One Direction
What is DCAA Doing for Agility?
Early involvement in the acquisition processAttending pre-RFP meetings or other meetings before proposal is submitted
Tailored audit engagements and audit steps to focus in on risk areasInvolved in small business resources and outreach
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DCAA Internet Resourceswww.dcaa.mil
Audit Process Overview – Information for Contractors ManualDCAA Preaward Accounting System ChecklistDoD Contract Proposal Adequacy ChecklistDoD Forward Pricing Rate Adequacy ChecklistDCAA Incurred Cost Adequacy ChecklistIncurred Cost Electronically (ICE) ModelLinks to Acquisition RegulationsSmall Business Seminar Slides
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Contact Information
DoD Office of Small Business Programswww.acq.osd.mil/OSBP
