DCAA Strategic Plan - Gulf Coast ASMC Home Page

Report
DCAA – Fort Walton Beach
Branch Office
13 Kelly Avenue
Suite 1
Fort Walton Beach, FL 32548
850-302-0180
Topics to Discuss
Organization Profile
 DCAA Mission Statement
 Agency Priorities/DCAA Strategic
Plan
 GAGAS Independence
 Contracting Officer Assistance

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DCAA Organization Profile
At the start of FY 2011, DCAA had
approximately 4,700 employees and 112 FAOs
 The workforce has two components:
• Auditors (85 percent) and professional
support staff (15 percent)
 Most of the auditors are assigned to an FAO or
sub-office
 About 28 percent of the auditors are Certified
Public Accountants and about 29 percent have
advanced degrees

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DCAA Organization Profile (Cont.)

Our aim is to continue to ensure that
contracting officers are provided with:
• high quality and timely audit reports,
• advice, and
• negotiation support to establish fair and
reasonable contract prices.

Also, to make sure that during contract
performance, DCAA auditors continue to
verify that results and outputs of contractor
business systems comply with applicable
rules, regulations, and contract terms and, as
necessary, recommend recovery of
contractor overbilling.
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Defense Contract Audit Agency
Mission Statement
The DCAA, while serving the public interest as its primary customer, shall
perform all necessary contract audits for the Department of Defense and
provide accounting and financial advisory services regarding contracts and
subcontracts to all DoD components responsible for procurement and
contract administration. These services shall be provided in connection with
negotiation, administration, and settlement of contracts and subcontracts to
ensure taxpayer dollars are spent on fair and reasonable contract prices.
DCAA shall provide contract audit services to other Federal agencies, as
appropriate.
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Agency Priorities
 Strengthen DCAA’s Talented Workforce
 Deliver High Quality/Timely Services




and Products
Requirements/Workload and Resources
Support Overseas Contingency
Operations
New Business System Rule
Improve Communications and Working
Relationships with Stakeholders
99
Incurred Cost Backlog
DCAA developed a risk-based approach to working down
backlog in a efficient manner:
 Proposed increase staffing
 Dedicated audit teams (FAO Manager, Supervisors, and
auditors)
 Revising guidance to perform audits covering multiple
contractor years in a single assignment at certain contractor
locations
 Developing revised incurred cost audit programs
 Delivering an incurred cost auditing refresher training course
 Continue working with DoD on strategies to better align the
limited DCAA resources to the higher risk contracting areas
Contractor Business Systems



The interim Business System Rule was issued on May 18,
2011
Defines contractor business systems as the contractor’s
 Accounting System
 Estimating System
 Material Management and Accounting System (MMAS)
 Purchasing System
 Property Management
 Earned Value Management System (EVMS)
Includes a contract clause that requires the contracting officer
to apply a percentage of withhold when a contractor’s
business system contains a significant deficiency
Contractor Business Systems
 DCAA will
report on compliance with the
criteria in DFARS
 DCAA Reports will identify significant
deficiencies – defined by the interim Business
System Rule as:
 Shortcomings in the system that materially
affects the ability of officials of the DoD to
rely upon information produced by the
system that is needed for management
purposes
Contractor Business Systems
Contracting Officers will use DCAA’s report in
making an initial determination that significant
deficiencies exist
 The Contractor has 30 days to respond in writing
to the initial determination
 The C.O. will evaluate the Contractor’s response
and make a final determination as to whether
significant deficiencies exist. This final
determination will be provided to the Contractor
in writing.
 If the C.O. determines there are significant
deficiencies, the final determination will include a
notice to withhold payments.

DCAA Strategic Plan
Strategic Plan Goal 4: Effective working relationships with
DCAA external stakeholders
 Objective: Increase coordination and communication with
the acquisition community to gain a better understanding
of each other’s requirements.
 Strategies:
• Establish action plans that require regular and recurring briefing
sessions with the acquisition community.
• Determine through an annual survey the requirements of the
acquisition community, level of knowledge about DCAA
initiatives/products/services, degree of satisfaction with these
services, and develop a follow-up action plan to address areas that
require additional improvement based on survey results.
1919
DCAA Strategic Plan
Strategic Plan Goal 4: Effective working relationships with
DCAA external stakeholders
 Strategies (Cont.):
• Identify communication processes that can be used to:
 Promptly identify inadequate contractor submission/assertions.
 Reinforce benefits of open and constant communication with the
acquisition community during the audit in order to deal with ongoing
issues.
 Inform auditors of results of leadership meetings and surveys so
they understand customer requirements, concerns, and priorities.
 Convene an Agency-wide Quality/External Stakeholder Conference
to highlight the coordination and improvement of DCAA external
stakeholder relationships, showcase DCAA’s organizational vision,
goals, and mission, and obtain feedback on attendees’ experience
with DCAA.
2020
GAGAS Independence
3.03 Auditors and audit organizations must
maintain independence so that their
opinions, findings, conclusions, judgments,
and recommendations will be impartial and
viewed as impartial by objective third
parties with knowledge of the relevant
information.
2121
GAGAS Independence
3.03 Auditors should avoid situations that
could lead objective third parties with
knowledge of the relevant information to
conclude that the auditors are not able to
maintain independence and thus are not
capable of exercising objective and impartial
judgment on all issues associated with
conducting the audit and reporting on the
work.
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Defense Contract Audit Agency
Additional information on DCAA and
Points of Contact available at
www.dcaa.mil

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