Introduction and DCAA Overview One Agency, One Team, One

Introduction and DCAA Overview One Agency, One Team, One Direction Page 1

DCAA Overview Established 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) Single mission organization: Conduct contract audits and related financial services for the Department of Defense and other federal entities responsible for acquisition and contract administration. Audit at all stages of the contract life-cycle Has oversight of more than 9,000 contractors every year and averages more than 2,710 audit reports which examine more than 259 billion of contractor costs Approximately 4,100 employees located at over 230 offices throughout the United States and overseas One Agency, One Team, One Direction Page 2

Agency Mission Together with our acquisition partners, we increase warfighter capabilities by delivering high-quality audits and financial services to achieve fair and reasonable prices that protect taxpayer dollars. One Agency, One Team, One Direction Page 3

Department of Defense Organization Secretary of Defense Deputy Sec of Defense Department of Army Department of Navy Department of Air Force Under Secretary (A & S) Under Secretary (Comptroller) Procurement Procurement Procurement DCMA 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 Page 4

Director Terri Dilly DCAA Organization Deputy Director Joe Bentz Inspector General Chief of Staff Communications General Counsel Operations Human Capital & Resource Management Policy and Quality Eastern Region Central Region Western Region Field Detachment One Agency, One Team, One Direction Legend Director’s Office Headquarters Regions Corporate Audit Directorates Corporate Audit Directorate Northrop Grumman Corporate Audit Directorate Boeing Corporate Audit Directorate General Dynamics / Raytheon Technology Corporate Audit Directorate Lockheed Martin / BAE Page 5

Defense Contract Audit Agency 3 Regions, Field Detachment, 4 Corporate Audit Directorates Alaska CAD –GDRT: Lowell, MA CAD - Boeing, Honeywell: St. Louis, MO Maine Washington Montana North Dakota Minnesota Wisconsin Oregon South Dakota Idaho Vermont New Hampshire Upstate Massachusetts New York Rhode Island Downstate Connecticut - Michigan New York - Pennsylvania New Jersey Wyoming Nebraska Iowa Ohio Illinois Nevada Utah Colorado Kansas Hawaii Kentucky - Missouri Oklahoma La Arizona Central North Carolina - South Carolina - Arkansas Field Detachment CAD - Northrop Grumman: McLean, VA Georgia New Mexico Mississippi Alabama Texas Western West Virginia Virginia - Tennessee - California Western Region: Palma, CA Indiana Delaware Washington DC Maryland Central Region: Irving, TX CAD - Lockheed Martin/BAE: Ft. Worth, TX Europe Louisiana Florida Eastern Region: Smyrna, GA Eastern Field Detachment - 351 not shown above One Agency, One Team, One Direction North Asia Puerto Rico South Asia

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DCAA Services Incurred Cost Audit Interim Payment Monitoring Price Proposal Audit Business System Compliance Preaward Accounting System Audit Disclosure Statements Cost Realism Audit CAS Compliance Forward Pricing Rates/Factors Audit Real Time Labor and Material Audits Cost/Rate Information Truth in Negotiations Compliance Termination Audits Equitable Adjustment/Claim Audit Final Price Submissions Assist in Negotiations RFP Proposal RFQ Submitted Contract Negotiations Contract Award Final Vouchers Contract Performance One Agency, One Team, One Direction Contract Physically Complete Contract Closed Page 9

Small Business Presentations Accounting System Requirements Contract Briefs Incurred Cost Submissions Monitoring Subcontracts Proposal Adequacy Provisional Billing Rates Public Vouchers Real-time Labor Evaluations Intro to Contracts with Commercial Organizations Audit Process Overview One Agency, One Team, One Direction Page 10

DCAA Internet Resources www.dcaa.mil Guidance Audit Process Overview – Information for Contractors Manual Director of Audit Programs Contract Audit Manual Select Area of Cost Guidebook (FAR 31.205 Cost Principles) Links to Acquisition Regulations Checklists and Tools Cost of Money Rates Incurred Cost Electronically (ICE) Model Contractor Submission Portal Adequacy Checklists - Preaward Accounting System Adequacy, Contract Pricing Proposal, Forward Pricing Rate Proposal, DCAA Incurred Cost Termination Settlement Proposal. Frequently Asked Questions For Contracting Officers, Contractors and COVID-19 One Agency, One Team, One Direction Page 11

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Contact Information Email: [email protected] Phone: (571) 448-3478 One Agency, One Team, One Direction Page 13

Questions/Comments One Agency, One Team, One Direction Page 14