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One Agency, One Team, One Direction Page | 1 Introduction and DCAA Overview
One Agency, One Team, One Direction Page | 1
Introductionand
DCAA Overview
One Agency, One Team, One Direction
DCAA OverviewEstablished in 1965 by transferring the existing contract audit functions from each of the military services into a single contract audit agency (DoD Directive 5105.36)
Oversight of 9,000 contractors every year and averages more than 3,400 audit reports which examine more than $350 billion of contractor costs
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One Agency, One Team, One Direction
Agency MissionAs a key member of the government acquisition team, we are dedicated stewards of taxpayer dollars who deliver high quality contract audits and services to ensure that warfighters get what they need at fair and reasonable prices.
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Defense Contract Audit AgencyApproximately 4,600 employees located at over 300 offices throughout the United States and overseasResponsibilities and Duties:
Auditors - Perform all needed contract audits for DoDFinancial Liaison Advisor (FLA) - Provide 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)
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 & S)
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
DirectorAnita Bales
Deputy DirectorJoe Bentz
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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One Agency, One Team, One Direction
Washington
Oregon
California
Nevada
Idaho
Montana
Wyoming
ColoradoUtah
New MexicoArizona
Texas
Oklahoma
Kansas
Nebraska
South Dakota
North Dakota Minnesota
Wisconsin
Illinois
Iowa
Missouri
Arkansas
Louisiana
Alabama
Tennessee -
Michigan
Upstate New York
Vermont -
Georgia
Florida
Mississippi
Kentucky -
South Carolina -
North Carolina -
MarylandOhio Delaware
Indiana West Virginia
New Jersey
Connecticut -
Massachusetts
Maine
Rhode Island
Virginia -
New Hampshire
Alaska
Defense Contract Audit Agency3 Regions, Field Detachment, 4 Corporate Audit Directorates
Hawaii
Europe
PuertoRico
Washington DC
Downstate New York -
Field Detachment - 351 not shown above
North Asia
South Asia
Pennsylvania
CAD - Boeing, Honeywell: St. Louis, MO
CAD - Raytheon, General Dynamics,
BAE: Lowell, MA
CAD - Northrop Grumman: McLean, VA
CAD - Lockheed Martin: Ft. Worth, TX
Field Detachment
Western
Central
Eastern
Central Region: Irving, TX
Eastern Region: Smyrna, GA
Western Region: La Palma, CA
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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
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Accounting System RequirementsContract BriefsIncurred Cost SubmissionsMonitoring SubcontractsProposal AdequacyProvisional Billing RatesPublic VouchersReal-time Labor EvaluationsAudit Process
Available Presentations
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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 Programshttps://business.defense.gov/
One Agency, One Team, One Direction
Questions/Comments
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