DCAA Request for Information Protocols
Companies should establish an Advance Agreement with DCAA regarding the production of information to support DCAA audit requests. An example of an agreement is shown below:
Company ABC provides the following timelines for the delivery of documents related to their audits below. We had discussions with John Doe, DCAA supervisor auditor 1/1/2012, and he agreed to these timelines. This document memorializes the agreed to timelines.
Routine Requests
- Rate Checks, provide documents within 3 days,
- Incurred Cost Audits, 10 days,
- Offsite documents to support Incurred Cost Audits, 10 days,
- System Audits, generally 10 days
Multiple Requests or Extraordinary Large Request
In cases in which we are getting several requests from several auditors, or an auditor requests multiple documents, data, files, etc., we will do our best to adhere to the schedule above. When we cannot make that timeline we will begin providing the information within the timeline, and will notify the auditor that while some of the data will be delivered within the timeline, some will not, but will be delivered shortly thereafter.
In cases in which the data is not readily available and we either need to get the data or create a report or file with the data, we will notify the auditor, and seek resolution with him/her.
Signature Company CFO, GM, or President
Other considerations are the Point of Contact (POC) with DCAA. Companies normally prefer that all interaction with DCAA be done by a single focal point, or single group. That way, a single person establishs a relationship with DCAA, and ensure that documents are provided timely, and the auditors are provided useful information that will assist with their audits. The purpose of the document is so that both parties comes to terms that are reasonable, and acceptable. Company management and the government expects full cooperation with audit requests, providing timely and responsive responses to the audit requests.
Establishing an advance agreement with DCAA regarding this subject eliminates any confusion or misunderstandings between companies and DCAA, and eliminates the possibility of DCAA asserting that a company is non-responsive, and is restricting access to the records the government is entitled to audit and/or review.