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DCAA Audit Support

RKI offers DCAA audit support in response to U.S. Government audit findings as well as audit support services during the course of the audit.

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DCAA Compliance Consultants

Government contractors face accounting, pricing, and compliance requirements that can affect everything from proposal preparation to final indirect cost rates. When the government reviews those systems or submissions, small documentation gaps can create larger issues.

The Defense Contract Audit Agency (DCAA), Defense Contract Management Agency (DCMA), and other cognizant U.S. Government audit bodies perform various audits, including (but not limited to):

  • Cost and Pricing audits
  • Indirect Cost Rate Proposal Audits (“Incurred Cost Audits”)
  • Pre-Award accounting system audits
  • Post-Award accounting system audits
  • DFARS Estimating System audits
  • Contractor Purchasing System Reviews (CPSR)
  • Direct Cost Audits
  • Forward Pricing Rate Audits
  • Cost Accounting Standards (CAS) Audits

DCAA Accounting Services

At RKI Accounting, we provide comprehensive DCAA audit support to help you navigate the complexities of DCAA audits. Our team reviews accounting systems, supports Incurred Cost Proposals, and aids in meeting federal regulations. From pre-audit preparation to addressing post-audit findings, we offer tailored solutions to streamline the process and position you for success—so you can focus on growing your business.

What is a DCAA Audit?

A DCAA audit is an independent review of a government contractor’s financial records to assess whether costs are reasonable, allowable, and compliant with contract terms and federal regulations. These audits are initiated by government agencies—not contractors themselves—and are conducted to support contracting officers and administrative personnel in decision-making and regulatory compliance. The Defense Contract Audit Agency (DCAA) only performs audits when requested by a federal agency or when there’s a specific need for audit services.

DCAA Audit Support Services

Our DCAA compliance consultants are skilled and experienced in navigating DCAA awards and the potential pitfalls they present. Our DCAA Audit Services help businesses address the stringent requirements set by the Defense Contract Audit Agency (DCAA).

U.S. Government Contract Risk Assessments

RKI’s DCAA audit support team identifies risks related to your current or anticipated U.S. Government contracts. We then tailor a gap analysis program to those risks and conduct data reviews and personnel walkthroughs to pinpoint potential issues. Each gap is assigned a risk and materiality level, along with recommended corrective or implementation efforts.

U.S. Government Contracts Internal Control Frameworks

RKI collaborates with you to develop U.S. Government contract policies and procedures that foster a robust compliance control environment. We use established risk-control matrices to efficiently draft policies, procedures, and internal control activities customized to your business. Our COSO-based approach supports effective contract compliance and internal control design.

U.S. Government Audit (DCAA/DCMA) Support

A well-prepared response to U.S. Government inquiries can prevent extensive administrative challenges. RKI helps develop audit responses that address auditors’ expectations and, more importantly, the requirements of your contracts.

Pre-Award Accounting System Reviews

A Pre-Award Accounting System Review evaluates whether your accounting system is appropriately designed for U.S. Government cost-type contracts, including but not limited to cost-reimbursement, Time & Material (T&M), and Fixed Price Redetermination contracts. This review focuses on how your system accumulates costs by project and equitably distributes indirect costs to final cost objectives for billing purposes under cost-type awards. It only evaluates system design, not operating effectiveness. Post-award accounting system reviews are a separate scope and service.

How Our DCAA Compliance Consultants Can Help

At RKI Accounting, we offer comprehensive DCAA audit support to help contractors confidently navigate the complexities of government audits. Whether you need assistance preparing for an audit, responding to audit findings, or strengthening internal controls, our consultants tailor solutions to your specific needs.

Our DCAA Audit Support Services Include:

  • Incurred Cost Proposal Support
  • Audit Readiness & Pre-Audit Preparation
  • Accounting System Reviews
  • U.S. Government Contract Risk Assessments
  • Internal Control Framework Development
  • Audit Response Support
  • Mock Audits & Internal Reviews
  • Support for Post-Award and Special Audits
  • FAR & CAS Compliance Guidance

DCAA Frequently Asked Questions

Our DCAA audit support team is skilled and experienced in navigating DCAA awards and the potential pitfalls that come with them.

An accounting system report stating the adequacy of the system that may be used to satisfy solicitation requirements, contracting officer inquiries, and/or prime contract inquiries.
Certified Public Accounting (CPA ) firms, such as RKI, who specialize in U.S. Government contracts, also termed independent public accounting (IPA) firms. The Defense Contract Audit Agency (DCAA) also performs these reviews. However, over time the Agency has had less resource availability to perform them. To aid contractors and contracting officers with satisfying pre-award accounting system adequacy, IPAs like RKI have performed these reviews to satisy the requiements.
Because Contracting Officers are prohibited from awarding a contractor a cost-type contract without one, pursuant to FAR 16. As reference, 16.301-3 “(a) A cost-reimbursement contract may be used only when 
(3) The contractor’s accounting system is adequate for determining costs applicable to the contract or order…”
An evaluation of a contractor’s current state practices against its current or anticipated U.S. Goernment contract requirements.
To identify gaps in current state practices that are non-compliant in demonstrating compliance with contractual requirements and establish a project/implementation plan to address those gaps, where applicable. They also serve to identify best practice opportunities for a contractor to consider, including alternative procedures, resourcing, and/or technologies to aid in their compliance obligations.
A Control Environment is a set of standards, structures, and processes that provide the foundation for performing internal control within the entity.
While internal control environments are most famous for the attention they receive pursuant to Sarbanes Oxley 404 (“Sox 404”), the U.S. Government also requires its contractors to have sound control environments. See:

– DFARS Accounting System criteria, “The Contractor’s accounting system shall provide for…A sound internal control environment, accounting framework, and organizational structure…”
While there are no exact DCAA compliance requirements, there are rules and regulations that contractors must follow in order to receive and maintain DoD contracts. A company becomes "DCAA Compliant" through the following: Their policies accurately reflect appropriate cost accounting treatments, its procedures detail the necessary actions for handling those costs correctly, and its actual cost accounting practices align with both its policies and procedures.
The Defense Contract Audit Agency (DCAA) conducts audits to ensure contractor costs are allowable, reasonable, and compliant with federal regulations. The Defense Contract Management Agency (DCMA) manages contracts after they are awarded, overseeing contractor performance, delivery, and quality. While DCAA focuses on financial audits, DCMA ensures contractors meet all contract requirements.
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STEPS TO SUCCESS

Stop Worrying About DCAA

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Call our team and establish your business's unique needs.

1

Make A Plan

We'll work with you to make a plan that will ensure total federal compliance.

2

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3

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Latest Government Contracting Guidance

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