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- SELECTED AREA OF COST GUIDEBOOK: FAR 31. 205 COST PRINCIPLES - DCAA
This Guidebook addresses FAR 31 2 and other areas of cost audited In this first edition of the guidebook, we have expanded the previous CAM content by adding 23 additional chapters to address FAR 31 2 cost principles previously unaddressed
- DCAA Compliance: A Comprehensive Guide for Government Contractors
According to Federal Acquisitions Regulations (FAR) 31 — Contract Cost Principles and Procedures, direct, indirect and unallowable costs need to be segregated for DCAA audit compliance
- Defense Contract Audit Agency: Formal Assessment Needed to Determine . . .
This report assesses (1) the effect DCAA's use of independent public accountants has had on its ability to eliminate its backlog of incurred cost audits and conduct other types of audits; (2) the extent to which DCAA has planned for their future use; and (3) how DCAA provides oversight and assesses performance
- Introduction to DCAA Audit of Incurred Cost Proposals
AUDIT TIMELINE Per the 2018 NDAA, Title VIII, Section 803 (i e , 10 USC 3842 – Performance of IC Audits): Once an adequate IC submission is received, DCAA has 12 months to complete the audit DCAA's average (in past four years) has consistently been just under 7 months
- DEFENSE CONTRACT AUDIT AGENCY - files. gao. gov
The Defense Contract Audit Agency (DCAA) conducts incurred cost audits for DOD to identify whether costs incurred on certain contracts are permissible under government regulations—information that contracting officers need to close contracts
- GAO: DCAA Built a Valuable Bench of Independent Public Accountants, Now . . .
As the GAO report explains, DCAA effectively eliminated its backlog of incurred cost audits by the end of fiscal year 2018, largely before it began to utilize independent public accountants to augment agency audit capacity
- Defense contract audit agency (dcaa) contract audit manual
DCAA audits are typically limited to price actions and contracts covered by FAR Part 15, which deals with contracting by negotiation Their involvement in the contracting process will depend on what kind of contract is agreed, according to the DCAA Audit Manual
- Chapter 2 - Auditing Standards - Defense Contract Audit Agency
The GAGAS quality control and assurance standards require auditors to prepare appropriate documentation of threats to independence and safeguards applied in response to those threats
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