Defense Contract Audit Agency (DCAA)
The agency auditing contractor costs and accounting systems.
Definition
DCAA performs audits of proposals, incurred costs, and business systems to determine whether costs are allowable and accounting systems are adequate for government contracting.
Why it matters
An adequate accounting system determination is a prerequisite for cost-reimbursement awards.
Example
A pre-award accounting system survey precedes a cost-plus award.
Related terms
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