DCAA Audit Assignments

There are two types of audit assignments performed by DCAA. They are "Demand" and "Self-Initiated" assignments.

Demand Assignments

Demand assignments are audits that have been requested by someone outside the DCAA, such as the Procurement Contracting Officer (PCO) or Administrative Contracting Officer (ACO). Typical assignments are rate checks or proposal audits, pre-award survey (Accounting System, SF1408), and if applicable CAS Disclosure Statement reviews prior to award of a contract ($50M or greater). Demand assignments are time critical, and the due date is established by the requestor. Generally, they are a priority.

Self-Initiated Assignments

As the name implies, these are self-initiated by DCAA. These are:

• MAARS audits,
• ICAP audits [as of May 2012, some of this has changed or is changing]. These audits are:
  • Accounting,
  • Billing,
  • Estimating,
  • Purchasing sysem audits, and
  • Post award audits among others.

Generally, they do not have internally imposed deadlines, but this is not to say they are not time critical, just that there is more flexibility in the due dates and deadlines, than there is with Demand assignments.