DCAA CONTRACT AUDIT MANUAL CONTENTS

Transcription

1 May 2015 (5) DCAA CONTRACT AUDIT MANUAL CONTENTS Foreword... (3) Introduction to the Explanation of Terms and Abbreviations Introduction to Contract Audit Establishment and Responsibilities of DCAA Relationships with the Government Accountability Office Audit Services for Non-DoD Agencies Relationships with Other Government Organizations Relationship with Contractors Relationship with the News Media Processing Freedom of Information Act (FOIA) Requests Auditor Participation on Contractor and Government Process Action Teams (PATs); Integrated Product Teams (IPTs); Management Councils; and Related Streamlined Acquisition Initiatives Contingency Contracting Auditing Standards Auditing Standards and DCAA Audits General Standards Field Work Standards Reporting Standards Field Work Standards for Operations Audits (Performance Audits) Reporting Standards for Operations Audits (Performance Audits) Audit Planning Introduction to Contract Audit Planning Introduction to Audit Assignment Planning Briefing of Contracts and Requests for Proposals Internal Control Audit Planning Summary (ICAPS)

2 (6) March General Audit Requirements FAO Coordination with Procurement and Contract Administration Personnel Contractor Internal and External Auditors Conferences with the Contractor (Entrance, Interim, and Exit) on Audit Plans and Results Audit Working Papers Using Information Technology (IT) in Contract Auditing Audit Sampling and Other Analytical Procedures Responsibilities for Detection and Reporting of Suspected Irregularities Special Reporting of Unsatisfactory Conditions Requesting Audit Guidance -- Regional Offices and Headquarters Relying Upon the Work of Others Audit of Policies, Procedures, and Internal Controls Relative to Accounting and Management Systems Obtaining an Understanding of a Contractor's Internal Controls and Assessing Control Risk Preaward Surveys of Prospective Contractor Accounting Systems and Post Award Accounting System Audits Audit of Internal Controls -- Control Environment and Overall Accounting System Controls Audit of Information Technology General System Controls Audit of Contractor Budget and Planning System Internal Controls Audit of Purchasing System Internal Controls Audit of Material Management and Accounting System Internal Controls -- Standards 1 through Compensation System Internal Controls Audit of Labor System Internal Controls Audit of Indirect and Other Direct Cost System Internal Controls Audit of Billing System Internal Controls Audit of Estimating System Internal Controls Participation on Joint Team Reviews Audit of Information Technology Systems Application Internal Controls Incurred Costs Audit Procedures Introduction to Incurred Cost Audit Objectives Special Considerations in Audit of Selected Contract Terms Audit of Incurred Material Costs and Purchased Services Audit of Incurred Labor Costs Audit of Incurred Other Direct Costs and Credits Audit of Incurred Indirect Costs Administrative Procedures for Establishing Indirect Costs

3 May 2015 (7) Assist Audits of Incurred Costs Notices of Cost Suspensions and Disapprovals under Cost- Reimbursement Contracts Responsibilities for Processing and Approval of Interim and Completion/Final Cost-Reimbursement Vouchers Selected Areas of Cost Computer Cost Allocation (Algorithm) Lease Cost Allocation of Special Facilities Operating Costs Depreciation Costs Insurance Costs Pension Costs Patent Costs and Royalty Costs Labor Settlement and Strike Period Costs Employee Training and Educational Costs Employee Travel Costs and Relocation Costs Dues, Membership Fees and Professional Activity Costs Public Relations and Advertising Costs Selling Costs Taxes Independent Research and Development and Bid and Proposal Costs (IR&D and B&P) Warranty Costs and/or Correction of Defect Costs Business Combination Costs Joint Ventures, Teaming Arrangements, and Special Business Units (SBUs) Restructuring Costs Reserved Other Areas of Cost Cost Accounting Standards Overview - Cost Accounting Standards Board (CASB) Rules and Regulations Audits of Disclosure Statement for Adequacy Audits of Compliance with Cost Accounting Standards Board (CASB) Rules, Regulations, and Standards, and with FAR Cost Accounting Standards Audit of Cost Impact Proposals Submitted Pursuant to the Cost Accounting Standards (CAS) Clause Audit of Cost Estimates and Price Proposals Administrative Procedures for Field Pricing Support Evaluating the Adequacy of Certified Cost or Pricing Data or Data Other Than Certified Cost or Pricing Data in Price Proposals

4 (8) March General Evaluation Procedures for Cost Estimates Evaluating Direct Material Cost Estimates Evaluating Direct Labor Cost Estimates Evaluating Estimated Other Direct Costs (ODC) Evaluating Estimated Indirect Costs Economic Price Adjustments Profit in Price Proposals Audit of Parametric Cost Estimates Reserved Forward Pricing Rate Agreements (FPRA) Should-Cost Team Reviews Preparation and Distribution of Audit Reports Audit Report Quality Audit Report Format and Contents (General) Audit Reports on Price Proposals Audit Reports on Operations and Internal Control (System Audits) Audit Reports on Annual Incurred Costs Audit Reports on Postaward Audits of Certified Cost or Pricing Data Audit Reports on Termination Settlement Proposals Audit Reports on Cost Accounting Standards Matters Evaluations of Final Vouchers, Other Contract Closings, and Price Redeterminations Reports on Application of Agreed-Upon Procedures Audit Reports on Price Adjustment Proposals or Claims Reports on Other Areas Audit of Contractor Compliance with Contract Financial Management Requirements Audit of Contractor Compliance with "Limitation of Cost," "Limitation of Funds," and "Limitation on Payments" Clauses Audit of Contractor Compliance with Earned Value Management System (EVMS) Guidelines Audit of Selected Cost Management Reports Submitted by Contractors without Earned Value Management (EVM) Reporting Requirements Audits of Contractor Cost Data Reports (CCD) Reports Auditing Contract Termination, Delay/Disruption, and Other Price Adjustment Proposals or Claims Contract Termination Procedures---Overview General Audit Guidance for Terminations of Negotiated Contracts Auditing Terminations of Fixed-Price Contracts Auditing Terminations of Cost-Type Contracts

5 May 2015 (9) Price Adjustment and Contract Settlement Proposals or Claims - Overview Price Adjustment Proposals or Claims - General Audit Guidance Auditing Submissions Under the Changes Clause Auditing Delay/Disruption Proposals or Claims Claims for Extraordinary Relief Audits at Educational Institutions, Nonprofit Organizations, and Federally Funded Research and Development Centers (FFRDCs) Cognizance of Cost Negotiation and Audit at Educational Institutions and Nonprofit Organizations Title 2, Code of Federal Regulations (CFR), Subtitle A, Chapter II, Office of Management and Budget (OMB) Circulars and Other Federal Regulations Applicable to Educational Institutions, Nonprofit Organizations, and Federally Funded Research and Development Centers (FFRDCs) General Concepts for Audit of Costs at Educational Institutions Audit of Direct Costs at Educational Institutions Audit of Indirect Costs at Educational Institutions Establishing Indirect Cost Rates at Educational Institutions OMB Circular A-133 Audits and Reports Title 2 CFR Part 230 "Cost Principles for Nonprofit Organizations," and Related Areas for Audit Consideration Audits of Federally Funded Research and Development Centers (FFRDCs) Other Contract Audit Assignments Postaward Audits of Contractor Certified Cost or Pricing Data Audit of Progress Payments Assessing a Contractor Financial Capability Contract Audits of Government Property Including Government Furnished Property (GFP) Operations Audits Audit of Contractor Capital Investment Projects Audit of Production Scheduling and Control Advanced Cost Management Systems (ACMS) Other Special Purpose Audits Application of Agreed-Upon Procedures Other DCAA Functions Special Procedures for Non-DoD Agencies Contract Audit Coordinator (CAC) Program Financial Liaison Advisory Services Auditor Support of a Negotiation Conference Procedures for Actual or Potential Contract Disputes Cases

6 (10) March Contract Audit Follow-up A-000 Contract Cost Principles and Procedures A-100 RESERVED... A1 A-200 RESERVED... A1 A-300 Federal Acquisition Regulation (FAR) --- Part Contract Cost Principles and Procedures... A1 A-400 Defense Federal Acquisition Regulation Supplement (DFARS) Part Contract Cost Principles and Procedures... A65 B Reserved C Reserved D-000 Technical Specialist Assistance D-100 Deciding Whether Technical Specialist Assistance is Needed... D1 D-200 Procedures for Requesting Technical Specialist Assistance... D6 D-300 Evaluation, Use, and Impact of the Results of Government Technical Specialist Assistance... D12 D-400 Cost Estimating Methods... D18 E-000 Reserved F-000 Reserved G Reserved H Reserved I-000 Work Sampling I-100 Work Sampling Overview... I1 I-200 Planning for Work Sampling... I4 I-300 Conducting and Analyzing Work Sampling... I10 I-400 Work Sampling Concerns... I12 Topical Index... TI1