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DCAA Pre-award Reviews

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Overview - Paul, I am an audit consultant doing some benchmarking.  I came across your web site via a web search.  You have a lot of useful information on your site.  Might you be able to provide some guidance on the following 5 queries?

1.     Query: When the DCAA reviews a contractor’s financial system on a pre-award basis, do they general review all modules of the system, i.e., everything from A to Z (Accounts Payable, Payroll, GL, Fixed assets, Timekeeping, etc.) or just segments thereof?

Response: The areas of focus by the DCAA vary depending on the government procuring office or a prime contractor’s request.  The pre-award audit can be a general overview of the accounting system to determine if the prospective contractor can track, record, and invoice at the level of detail required for a “specific contract”. 



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