dcaa audit manual chapter 9

dcaa audit manual chapter 9

Used: GoodPlease try again.Please try again.Please try again. Then you can start reading Kindle books on your smartphone, tablet, or computer - no Kindle device required. To calculate the overall star rating and percentage breakdown by star, we don’t use a simple average. Instead, our system considers things like how recent a review is and if the reviewer bought the item on Amazon. It also analyzes reviews to verify trustworthiness. One of the most significant differences is that as a government contractor you are subject to audit by the Defense Contracting Audit Agency (DCAA). While many companies undergo an audit to test compliance with Generally Accepted Accounting Principles for financial reporting purposes, an audit by the DCAA is a specialized audit that is usually requested by a Procuring Contract Officer (PCO) or Administrative Contracting Officer (ACO). One of the questions we commonly hear from our clients and contacts is “Will the Defense Contract Audit Agency audit my business?” and “What should we do to make sure we are prepared for an audit?” The DCAA’s mission is to ensure taxpayer dollars are spent on contracts which are fair and reasonably priced. To accomplish this mission the DCAA provides the following services: A pre-award audit could include an audit of proposal pricing, forward pricing rates or a survey of your accounting system. A post-award audit could include an audit of costs incurred under the contract, compliance with Truth in Negotiations Act (TINA), compliance with Cost Accounting Standards (CAS), financial capability or claims made against you by other contractors. Per the DCAA contract audit manual (14-102), the objective of a post-award audit is to determine if the negotiated contract price was increased by a significant amount because the contractor did not submit or disclose accurate, complete and current cost or pricing data. This type of audit is covered under Chapter 5 of the DCAA contract audit manual.http://9ja-bet.com/userfiles/ct-teaching-manual-matthias-hofer-pdf.xml

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Covered under Chapter 15 of the DCAA contract audit manual. There are resources available on the DCAA’s website (www.dcaa.mil) which contractors can use to minimize regulatory non-compliance as well as help prepare for an audit by the DCAA. Some of the resources available include: For example, Chapter 5 focuses on the audit of policies, procedures and internal controls relative to accounting management systems; Chapter 6 focuses on the audit of incurred costs. Audit programs will include references to the applicable audit guidance contained in the contract audit manual. A review of audit programs and related audit guidance prior to the start of an audit can help the contractor prepare and familiarize themselves with what to expect during the audit. Information can be either certified cost or pricing data or information other than cost or pricing data. This document contains a listing of the criteria the DCAA will use to evaluate whether a pricing proposal is adequate. It is important to note that while the criteria is not specifically applicable to information other than cost or pricing data, the DCAA considers the criteria to be an acceptable guideline for the auditor to reach an opinion regarding the adequacy of a proposal. Review of the criteria by the contractor prior to submission of applicable proposals will minimize the risk of proposals being returned to the contractor. In addition to provisions included in contracts, the FAR is the primary resource for contractors for administering contracts. Some of the most commonly referenced sections of the FAR include cost principles, FAR Part 31; contract negotiation, FAR Part 15; and contract clauses, FAR Part 52. Make sure you are subject to audit under a specific contract provision or an applicable provision of the Federal Acquisition Regulation (FAR).http://www.anadoluparkbahceler.com/upload/ct-stormwater-manual.xml

Review your contracts and reach out to your external accountant or a government contracting consultant if you are unsure as to whether your contracts are subject to audit. Review the information with your internal management and accounting teams to make sure you are prepared. If necessary, ask your external auditor for advice as you review the audit programs and guidance. These professionals are familiar with audit procedures and can give you valuable insight as to what the DCAA auditor is trying to accomplish. A best practice would be to index the audit work papers in numerical order to coincide with the items requested by the auditor prior to fieldwork. If necessary, have an independent party review your documentation to ensure that your information is pulled together in a logical format which the auditor will be able to dissect. This individual should be someone who is familiar with overall operations of the business and has an understanding of government contracts and regulatory requirements. The point of contact should maintain open communication with the auditor, understand why the auditor is requesting certain data during fieldwork and seek advice if unsure of how to respond to a request or question. This practice can be helpful later if documents are lost or questions arise after the audit. Take a proactive approach and employ individuals that are familiar with the regulatory issues and work with professionals that are familiar with your business and the industry. CHAPTER 8 8-001 Scope of Chapter. On June 9, 2000, the. January 2004 7(7) Paragraph Page DCAA Contract. DCAA provides two The Redstone Edge. Defense Contract Audit Agency Manual DCAA Contract Audit Manual. CHAPTER 9. Table of Contents. Paragraph. DCAA, Contract Audit Manual, Chapter 6. CHAPTER 7 Table of Contents Paragraph Page Selected Areas Of.DCAA Contract Audit Manual. This is a link to the DCAA Contract Audit Manual page on their website. Popular Tags Dcaa Contractors Manual.

DCAA Contract Audit Manual. DCAA Contract Audit Manual. CHAPTER 8. and Defense Contract Audit Agency (DCAA). Defense Contract Audit Agency DCAAM 7640.1 - DCAA Contract Audit Manual - January 2004 - Chapter. This topic is covered in Chapter 7 of both the previous version. DCAA Contract Audit Manual, Defense Contract Audit. It’s Full Steam Ahead For DCAA In 2017. The Defense Contract Audit Agency had an active year in 2016. Dcaa audit manual chapter 9 PDF results. Dcaa contract audit manual chapter 5 Open document Search by title Preview with Google Docs. 5(2) january 25,. Updates to the Defense Contract Audit Agency (“DCAA”) Contract Audit.Chapter 7 covers both the previous. The Defense Contract Audit Agency (DCAA). (replacing the former “Chapter”. Defense Contract Audit Agency.The Defense Contract Audit Agency (DCAA), under the authority.Chapter 1 of the manual addresses dcaa. Contract Appeals DCAA Defense Contract Audit.. DCAA. Contract Audit Manual (CAM) Chapter 6,. “Defense Contract Audit Manual. Defense Contract Audit Agency. AUDIT MANUAL Release 8. CHAPTER 7 -- ADVANCED AUDIT TECHNIQUES A. Scope of Chapter. 3. DCAA Contract Audit Manual. DCAA Contract Audit Manual. CHAPTER 6. Dcaa Guide For New Contractors. The Defense Contract Audit Agency (DCAA). A while ago we noted that Darrell Oyer believed DCAA was going to do away with its Contract Audit Manual. CAM Chapter 7 (Selected Areas of. State of new york master contract. It’s Full Steam Ahead for DCAA in 2017. DCAA Contract Audit Manual.Reload to refresh your session. Reload to refresh your session. The focus of that DCAM chapter is on the review of costs; however, the chapter includes guidance on the administrative aspects of proposal reviews. A contractor’s proposal might comply with the Federal Acquisition Regulation (FAR) but will still be subject to a review by either the Defense Contract Management Agency (DCMA) or the DCAA.

Each of these organizations has published guidance to its reviewers on how to evaluate contractor proposals. This guidance, as discussed in this chapter. Although DCAA provides an Information for Contractors guide, we’ve found that using the manual that DCAA uses to audit provides a wealth of information not found elsewhere. It prescribes auditing policies and procedures and furnishes guidance in auditing techniques for personnel engaged in the performance of the DCAA mission.” However, did you know that many critical parts of the CAM were updated during the last quarter of calendar year 2010. Of the 20 active sections of the CAM, 14 sections are updated. Don’t bank on a hard copy print out from last year otherwise you may be working with the wrong information. Typically we don’t think of the government as conducting much business during the latter half of a calendar year, but DCAA was busy. Here are the sections of the CAM that had the most recent updates: Here is the link to the DCAA CAM for your reading pleasure. Notify me of new posts via email. To find out more, including how to control cookies, see here. Significant Reform' which was released on September 23, 2009. This text file was formatted by the U.S. Government Accountability. Office (GAO) to be accessible to users with visual impairments, as part Accessibility features, such as text We welcome your feedback. Please E-mail This is a work of the U.S. government and is not subject to copyright It may be reproduced and distributed Because this work Report to the Committee on Homeland Security and Governmental Affairs. U.S. Senate. United States Government Accountability Office: DCAA Audits. Widespread Problems with Audit Quality Require Significant Reform: Highlights of GAO-09-468, a report to the Committee on Homeland. Security and Governmental Affairs, U.S. Senate. Why GAO Did This Study. The Defense Contract Audit Agency (DCAA) under the Department of.

Defense (DOD) Comptroller plays a critical role in contractor oversight This report addresses audit quality GAO was asked to (1) conduct a broad To achieve What GAO Found. GAO found audit quality problems at DCAA offices nationwide, including GAO?s conclusions stem from a The rescinded audits supported decisions on DOD expenditures. GAO findings include the following. Table: Selected Details of Audits GAO Reviewed. Contractor: Research and development grantee; Audit: Billing system. Significant case study issues: DCAA agrees. Contractor: Combat systems. Audit: Billing system. Significant case study issues: Contractor: Iraq reconstruction. Audit: Accounting system. Significant case study issues: Source: GAO. GAO found DCAA?s management environment and quality assurance structure However, DOD and DCAA To improve DCAA oversight, the DOD Comptroller requested Defense. Business Board and ?tiger team? reviews and established a DCAA. Oversight Committee. In addition, in the short-term, Congress could In the longer term, Congress may What GAO Recommends. GAO makes 17 recommendations to DOD and the DOD Inspector General (IG) GAO also discusses matters that Congress should consider to enhance the DOD and DOD IG Contents. Letter. Background. Nationwide Audit Quality Problems Are Rooted in DCAA's Poor Management. Environment. DCAA Has Made Progress, but Correcting Fundamental Problems in Agency. Culture That Have Impacted Audit Quality Will Require Sustained. Leadership. Legislative and Other Actions To Improve DCAA's Effectiveness and. Independence. Conclusions. Recommendations for Executive Action. Matters for Congressional Consideration. Agency Comments and Our Evaluation. Appendix I: Internal Control System Audits Did Not Meet Professional. Standards. Appendix II: DCAA Does Not Perform Sufficient Work to Identify and. Collect Contractor Overpayments. Appendix III: Objectives, Scope, and Methodology. Appendix IV: Comments from the Department of Defense.

Appendix V: Comments from the Department of Defense Inspector General. Tables. Table 1: Examples of DCAA Audit and Nonaudit Services. Table 2: Summary of Five Selected Internal Control Audits. Table 3: Summary of Five Selected Cost-Related Assignments. Table 4: Summary of Selected DCAA Audit Quality Review Results. Table 5: GAGAS Noncompliance on 37 Selected Audits of Contractor. Controls. Table 6: Case Studies of Problem DCAA Cost-Related Assignments. Table 7: Summary of DCAA Audits Reviewed for GAGAS Compliance. Table 8: Summary of DCAA Cost-Related Assignments Reviewed. Figures. Figure 1: DCAA Opinions on Contractor Internal Control Systems Audits. Figure 2: Comparison of DOD Contract Obligations and DCAA Workforce for. Fiscal Years 2002 through 2008. Figure 3: DCAA Questioned Costs and Amounts Sustained by Contracting. Officers. Abbreviations. AICPA: American Institute of Certified Public Accountants. AT: AICPA Statements on Attestation Standards. APO: Audit Policy and Oversight (a Defense Inspector General AU: AICPA Statements on Auditing Standards. CAS: Cost Accounting Standards. CAM: Contract Audit Manual, also referred to as the DCAA Contract Audit. Manual, or DCAM. CFO: Chief Financial Officer. COSO: Committee on Sponsoring Organizations. DBB: Defense Business Board. DCAA: Defense Contract Audit Agency. DCAM: DCAA Contract Audit Manual. DCMA: Defense Contract Management Agency. DFARS: Defense Federal Acquisition Regulation Supplement. DFAS: Defense Finance and Accounting Service. DFMR: Defense Financial Management Regulation. DOD: Department of Defense. DPAP: Director of Defense Procurement Policy. FAO: field audit office. FAR: Federal Acquisition Regulation. FLA: Financial Liaison Advisor. FMR: Financial Management Regulation, also referred to as the Defense. Financial Management Regulation, or DFMR. GAGAS: generally accepted government auditing standards. GAS: Government Auditing Standards. GPRA: Government Performance and Results Act.

GS: General Schedule. IG: Inspector General. IGDH: Inspector General, Defense Handbook. OIG: Office of Inspector General. PCIE: President's Council on Integrity and Efficiency, renamed the. Council of the Inspectors General on Integrity and Efficiency. SAS: AICPA Statements on Auditing Standards. SES: Senior Executive Service. SIGIR: Special Inspector General for Iraq Reconstruction. SSAE: AICPA Statements on Standards for Attestation Engagements. USC: United States Code. USD: Under Secretary of Defense. United States Government Accountability Office. Washington, DC 20548. September 23, 2009. The Honorable Joseph I. Lieberman. Chairman. The Honorable Susan M. Collins. Ranking Member. Committee on Homeland Security and Governmental Affairs. United States Senate. The Honorable Claire C. McCaskill. Subcommittee on Contracting Oversight. This report addresses audit quality problems and independence issues at In a September 2008 hearing Specifically, we found that the audit documentation for 14 selected Further, we found that contractor officials and the Department of. Defense (DOD) contracting community improperly influenced the audit During our investigation, DCAA managers took actions against their For example, we learned of verbal At the time of the September 2008 hearing, we were conducting a broad Given the evidence presented at To assess DCAA's overall management environment and quality assurance We selected 37 At the same seven DCAA field offices, we selected an additional 32 paid To achieve our third objective to DCAA's effectiveness and independence, we considered DCAA's current Throughout our audit, we met with the DCAA Director and DCAA DCAA region and FAO managers, supervisors, and auditors. We also met DCAA audit oversight and DOD OIG hotline office staff. We conducted During our assessment Defense Business Board reviews, and we continued to meet with and DOD Deputy General Counsel for Acquisition.

We obtained DOD and DOD OIG DOD and DOD IG comments are Those standards We believe that the evidence We performed our investigative procedures in Inspectors General on Integrity and Efficiency (formerly the. President's Council on Integrity and Efficiency). A detailed discussion Background. DOD contract management continues to be a high-risk area for the DCAA is charged with a critical role in DOD contractor oversight by DCAA also performs contract audit services Federal Acquisition Supplement (DFARS), standards (e.g., Cost. Accounting Standards (CAS)), and contract terms. DCAA is headed by a director who reports to the Under Secretary of. DCAA's placement provides the DOD DCAA Director is responsible for day-to-day management of DCAA, DCAA's Contract Audit Manual The IG Act gives the DOD IG broad responsibilities to provide policy IG duties pertaining to DCAA include (1) providing policy direction for As part of DCAA's system of audit quality control on a 3-year basis that is DCAA History and Organizational Structure. Audits of military contracts can be traced back to at least the World. War I era. Initially, the various branches of the military had their The Navy and the. Army Air Corps made the first attempt to perform joint audits in 1939. By December 1942, the Navy, the Army Air Corps, and the Ordnance. Department had established audit coordination committees for selected On June 18, 1952, the three military services In May 1962, Secretary of Defense Robert S. McNamara instituted DCAA was placed DCAA consists of a headquarters office at Fort Belvoir, Virginia, and The regional offices manage field Resident offices are located at larger In total, there are East, and in the Pacific to perform audits and provide nonaudit DCAA Audit and Nonaudit Services. DCAA's mission encompasses both audit and nonaudit services in support FAR subpart 42.1. Audit Agency (DCAA), establish DCAA as the department's contract audit. FAR 42.

101 prescribes contract audit responsibilities as submitting DOD Directive 5150.36 DCAA uses the term audit to refer to a variety of evaluations of Table 1 lists several audit and nonaudit DCAA audits also support the For example, For example, an accounting system deemed to be adequate by a DCAA audit Table 1: Examples of DCAA Audit and Nonaudit Services. Pre-award phase. Audit and Nonaudit services: Audit: DCAA determines adequacy of the Contract phase and assignment: Contractor accounting disclosure Audit and Nonaudit services: Audit: DCAA reviews the contractor's. Disclosure Statement for adequacy and CAS compliance and determines Audit and Nonaudit services: Audit: DCAA determines adequacy of Contract phase and assignment: Contract price proposals and forward. Audit and Nonaudit services: Audit: DCAA examines contractor records to Audit and Nonaudit services: Nonaudit: DCAA Director establishes and These services are Contract phase and assignment: Internal control system audits Audit and Nonaudit services: Audit: DCAA reviews the financial and Audit and Nonaudit services: Audit: DCAA determines adequacy of a FAR Subpart 44.3. Audit and Nonaudit services: Audit: DCAA verifies amount claimed, Audit and Nonaudit services: Audit: DCAA determines acceptability of Audit and Nonaudit services: Audit: DCAA establishes billing rates for Audit and Nonaudit services: Audit: DCAA determines the amount of cost See above authorities to Audit and Nonaudit services: Audit: DCAA determines contractor and Audit and Nonaudit services: Audit: Audit and nonaudit services: DCAA DOD Directive Audit and Nonaudit services: Audit: Nonaudit services: DCAA reviews DODD 5105.36, paras. 5.4 and 5.5; and DOD Financial Management. Regulation (FMR), vol. 10, ch. 10, para. 100202. Contract phase and assignment: Approval of vouchers prior to. Audit and Nonaudit services: Audit: Nonaudit: DCAA reviews and approves Directive 5105.36, paras. 5.4 and 5.5; and DOD FMR vol. 10, ch.

10, Audit and Nonaudit services: Audit: Non audit services: At the request Contract phase and assignment: Contract close-out procedures and. Audit and Nonaudit services: Audit: DCAA reviews final completion DFARS ? 242.803(b)(i)(D). Source: GAO analysis. Importance of Audits in Accordance with GAGAS: When auditors are required to follow GAGAS or For attestation audits. GAGAS incorporates the American Institute of Certified Public. Accountants (AICPA) general standard on criteria, and the field work Attestation Engagements (SSAE), unless specifically excluded or GAGAS state that the public expects auditors to observe the principles Serving the public interest and honoring Auditors increase public confidence when they conduct their work with Nationwide Audit Quality Problems Are Rooted in DCAA's Poor Management. We found audit quality problems at DCAA offices nationwide, as Although not as The 69 audits and cost-related assignments we reviewed included 43 According to DCAA officials, DCAA rescinded Other rescinded reports relate to CAS Because the conclusions and An ineffective Audit Quality Problems Found in All Audits GAO Reviewed. We found audit quality problems, including GAGAS compliance problems, FAOs across the 5 DCAA regions covered in this audit. In addition, none Internal Control Audits. DCAA performs attestation audits of contractors' systems for cost A secondary Although the reports for all 37 audits of contractor internal controls Examples of GAGAS compliance issues we found included. Independence issues. For 7 audits we reviewed, DCAA independence was Insufficient evidence. We found that 33 of the 37 internal control GAGAS for examination-level Generally, the basis for an auditor's determination of sufficient For example, decisions on Further, a For example, under Reporting problems.

According to GAGAS, audit reports should, among Criteria identify the Standards (CAS), or contract terms used as criteria to test contractor The lack of sufficient support for the audit opinions on 33 of the 37 DCAA's audit opinion that internal controls over the contractors' In addition, none of the 20 audits of Adequate opinions on billing system audits are the basis for DCAA Neither of the two internal Professional standards have long recognized different levels of Figure 1: DCAA Opinions on Contractor Internal Control Systems Audits. Risk: Low. DCAA opinion: Adequate. Criteria: No significant deficiencies were identified in the audit. Resultant Actions: Scope of future audits will be decreased based on Risk: Medium. DCAA opinion: Inadequate in part. Criteria: Auditors identified one or more significant deficiencies that Resultant Actions: Contractor is required to make improvements, and. DCAA is to perform follow-up testing within 6 months. Inadequate in Risk: High. DCAA opinion: Inadequate. Criteria: Auditors identified one or more significant deficiencies that Resultant Actions: Contractor is required to make improvements and DCAA Inadequate opinion Source: GAO analysis of DCAA policy. Supervisors of the DCAA internal control audits we reviewed dropped On December 19, 2008, DCAA revised its policy to eliminate the At the time we finalized our draft report for DOD comment, DCAA had In response to our earlier Table 2 provides details on five case studies that are typical of the Table 2: Summary of Five Selected Internal Control Audits. Case: 1. Region: Western. Audit type: Billing system (2004). Case details: The grantee does not have a Case: 2. Audit type: Accounting system (2004). Case details. DOD contractors working in Iraq was initiated in November 2003; Directorate. Case: 3. Region: Eastern. Audit type: Billing system (2005). Case details: DCAA helped the contractor develop; Case: 4. Region: Central. Audit type: Billing system; (2005).

Case details: Case: 5. Audit type: Billing system (2006). Case details: The auditor left DCAA in. March 2007; Cost-Related Assignments. The 32 cost-related assignments we reviewed did not contain sufficient As a result, there is Contractors are responsible for ensuring Further, we found that DCAA does Paid voucher reviews. DCAA performs annual testing of paid vouchers Although DCAA does not consider its Rather than documenting the population of vouchers, preparing sampling Based on this limited Accounting Service (DFAS) certifying officers rely on DCAA voucher Professional literature contains guidance to help auditors determine Some of the factors As the risk associated Manual provides guidance on sampling control tests that would be Attribute sampling requires random or Finally, the American Institute of Certified Public Accountants (AICPA) Overpayment assignments. DCAA intends these audits to verify that We found that Incurred cost audits. The purpose of incurred cost audits is to examine For the four incurred cost audits we reviewed, However, the auditors did The scope of work performed was not In addition to the testing failures we identified on the 32 cost- Exempting from professional standards certain assignments that were We noted that paid GAGAS engagements to describe the work performed, including. DCAA officials, paid voucher reviews and most overpayment assignments However, paid voucher reviews When these types of assignments are not Auditor objectivity issues. We also determined that DCAA's role with In addition, the 20 billing DCAA had approved all but 2 of At the end of our audit, DCAA had not rescinded any of the memorandums Table 3 provides details on five selected case studies of flawed cost- Table 3: Summary of Five Selected Cost-Related Assignments. Type of assignment: Paid voucher review (2004); Non-GAGAS. Case details: The auditor then judgmentally The workpapers do not include any Case: 2. Region: Mid-Atlantic.

The auditor should have used a Although testing of 3 vouchers is not Case: 3. Type of assignment: Paid voucher; review (2005); Non-GAGAS. Case details: Case: 4. Type of assignment: Overpayment assignment (2005); Non-GAGAS. Case details: The auditor Case: 5. Type of assignment: Incurred cost; audit (2004); GAGAS. Case details: Tracing amounts to the general ledger is not Source: GAO analysis of DCAA audit documentation and auditor We did not attempt to re-perform these assignments to find out whether For additional details Poor Management Environment and Quality Assurance Structure at DCAA. Impacted Audit Quality. We found that a management environment and agency culture that focused In addition, an ineffective audit quality DCAA's Mission Statement and Strategic Plan Do Not Focus on the Public. Interest. DCAA's current mission statement does not address protecting the public DCAA's strategic plan contains the DCAA objectives under each strategic goal focus on process improvements The underlying activities include None of the None of the related activities include surveys of like organizations, However, lower grade levels and Although these legislated GPRA requirements. Performance Metrics Were Designed To Measure Output. GPRA also requires that once federal agencies establish their strategic In fiscal year 2008. DCAA reported some results-oriented performance measures, such as However, most of DCAA's metrics focused on production and audit cost, In addition, DCAA's focus DCAA's Audit Quality Assurance Program Was Ineffective. DCAA's audit quality assurance program was not properly implemented, DCAA policy. Moreover, even when DCAA's quality assurance documentation GAGAS require that each Our analysis of DCAA audit quality review documentation for 14 of 48 The failed FAO had 5 of 9 assignments reviewed DCAA policy.

Further, although DCAA headquarters performed a follow-up In response to a DOD IG finding that DCAA quality assurance reviews did However, DCAA continued to Our analysis of DCAA's audit quality results However, 18 of these FAOs received a satisfactory rating. DCAA The examples in table 4 show the disparity between DCAA quality The examples below Table 4: Summary of Selected DCAA Audit Quality Review Results. Number and type of audits: 5 incurred cost audits. DCAA audit quality review conclusions and findings: On October 28, Region: North-eastern. Number and type of audits: 8 forward pricing audits. DCAA audit quality review conclusions and findings: On September 27, Supporting documentation showed that reviewers found that 4 of 8 audits DCAA policy and 2 of the 4 audits had 3 instances of noncompliance, Region: Central. Number and type of audits: 8 other (various) assignments. DCAA audit quality review conclusions and findings: On April 4, 2006, Region: Western. DCAA audit quality review conclusions and findings: On April 26, 2005, Although the audit The reviewers noted that Region: Mid-Atlantic. Number and type of audits: 6 incurred cost audits. DCAA audit quality review conclusions and findings: On September 29, FAO. However, supporting documentation showed that 4 of the 6 audits GAGAS and DCAA policy. For example, audit quality reviewers noted that In addition, reviewers Reviewers also noted that three Region: Eastern. Number and type of audits: 6 internal control audits. DCAA audit quality review conclusions and findings: On June 8, 2004. DCAA reported satisfactory compliance by the FAO reviewed. However, Region: Northeastern. DCAA audit quality review conclusions and findings: On June 26, 2003. DCAA reviewers reported satisfactory level of compliance by the FAO GAGAS or DCAA policy noncompliance. For example, 2 audits were not In addition, supervisory review was performed 10 days after the report Source: GAO analysis of DCAA documentation.