Defense Contract Audit Agency (DCAA)
Government Standards
Reviewed by forProject Technology - updated Sep 2026
Quick definition: The Defense Contract Audit Agency (DCAA) is the U.S. Department of Defense agency responsible for performing contract audits and providing financial advisory services related to DoD contracts.
DCAA conducts audits that support the negotiation, administration, and settlement of DoD contracts and subcontracts, operating under the authority of the Under Secretary of Defense (Comptroller). It also provides contract audit services to some other federal agencies.
Why it matters
DCAA's audits help ensure that contractor costs charged to government contracts are allowable, allocable, and reasonable, protecting both the government and legitimate contractors. Its findings can directly affect contract negotiations and payments. For EVM specifically, DCAA reviews the accounting system that produces actual costs — so its findings bear directly on whether the ACWP feeding every earned value calculation can be relied on.
Also known as
N/A
Used in
Incurred cost audits; forward pricing and indirect rate reviews; accounting system adequacy determinations
FAQ
Is DCAA the same as DCMA?
No. DCAA audits — it examines costs, rates, and accounting systems, and reports findings. DCMA administers — it manages contracts and monitors contractor performance, including EVMS compliance. A contractor typically deals with both, on different things.
Does DCAA only audit Department of Defense contracts?
Mostly, but it also provides contract audit services to some other government agencies beyond DoD.
Definition maintained by forProject Technology.
© 2026 forProject Technology, Inc.
© 2026 forProject Technology, Inc.
