What is the DCAA Audit Checklist? Where Can I Find One?

A  Basic DCAA Checklist for the Pre-Award Audits:

• Setting up a Chart of Accounts to segregate Direct, Indirect and Unallowable Costs
• Job Cost Accounting
• Indirect Cost Pools and Allocation Bases
• Indirect Rate Computations
• Timekeeping System and Labor Distribution Requirements
• Unallowable Costs

A Basic checklist for Post-Award and Internal Control Audits:
• previously identified differences;
• significant changes in management or staff;
• FAO familiarity with the audit type;
• recent guidance or audit program changes;
• assignments with a low number of hours expended and a high number of
dollars questioned;
• assignments with high hours expended and low or no dollars questioned;
• new audit areas; and
• relationship to GAO high-risk areas or DoD management challenges.

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