Defense Contract Audit Agency
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218884854
2008-06-12T16:33:53Z
160.147.240.6
[[Image:Defense-Contract-Audit-Ageny.png|right]]
The '''Defense Contract Audit Agency''' (DCAA), under the authority, direction, and control of the [[United States]] Under Secretary of Defense (Comptroller), is responsible for performing all [[contract]] [[audit]]s for the [[United States Department of Defense]] (DoD) (and, to a lesser extent, to other agencies outside DoD), and providing [[accounting]] and financial advisory services regarding contracts and subcontracts to all DoD Components responsible for procurement and contract administration. These services are provided in connection with negotiation, administration, and settlement of contracts and subcontracts.
==History==
Audits of [[military]] contracts can be traced back 60 years or more. Initially, the various branches of the military had their own contract audit function and associated instructions and accounting rulings. Uniformity was non-existent. Contractors and government personnel recognized the need for consistency in the areas of contract administration and audit.
The [[United States Navy|U.S. Navy]] and [[United States Army Air Corps|Army Air Corps]] made the first attempt to perform joint audits in 1939. By December 1942, the Navy, Army Air Corps, and [[Ordnance Department]] had established audit coordination committees for selected areas where plants were producing different items under contracts for more than one service.
On [[18 June]] [[1952]], the three military services jointly issued a [http://www.dcaa.mil/cam.htm Contract Audit Manual] (CAM). The Manual prescribed detailed policies and procedures for use in auditing procurement contracts. Because of differences between the procurement organizations and practices of the services, finalizing standard guidelines was difficult.
In May 1962, Secretary, Department of Defense, Robert S. McNamara instituted "Project 60" to examine the feasibility of centrally managing the field activities concerned with contract administration and audit. An outcome of this study was the decision to establish a single contract audit capability.
On [[8 January]] [[1965]], the Defense Contract Audit Agency (DCAA) was formed. Mr. William B. Petty, formerly the Deputy Comptroller of the [[U.S. Air Force]], was selected as the Director with Mr. Edward T. Cook, formerly Director of Contract Audit for the Navy, selected as the Deputy Director.
==DCAA Today==
Today, the Defense Contract Audit Agency consists of approximately 4,000 people located at more than 300 field audit offices throughout the [[United States]], [[Europe]], and in the [[Pacific]]. The Agency provides standardized contract audit services for the Department of Defense, as well as accounting and financial advisory services regarding contracts and subcontracts to all DoD Components responsible for procurement and contract administration. These services are provided in connection with negotiation, administration, and settlement of contracts and subcontracts.
DCAA also provides contract audit services to some other Government Agencies, as well as to other countries under the Foreign Military Sales (FMS) program, on a reimbursable basis. The largest non-DoD agency for which DCAA performs audits is [[NASA]] (primarily since the same government contractors, especially on major programs, do substantial business with both DoD and NASA).
DCAA's headquarters are located at [[Fort Belvoir]], in the same building as the [[Defense Logistics Agency]]. DCAA also operates a training facility on the Park Avenue Campus of the [[University of Memphis]].
==External links==
* {{cite web | title=Defense Contract Audit Agency | url=http://www.dcaa.mil/ | accessmonthday=January 17 | accessyear=2006}}
{{DOD agencies}}
[[Category:United States Department of Defense agencies|Contract Audit Agency]]
[[Category:Government audit]]
[[no:Defense Contract Audit Agency]]