Overview
FAR 42.103 establishes the Defense Contract Audit Agency (DCAA) as the central authority for maintaining the Directory of Federal Contract Audit Offices, which identifies the specific audit offices responsible for oversight of various contractors.
Key Rules
- Maintenance of Directory: DCAA is responsible for the upkeep and distribution of the Directory of Federal Contract Audit Offices.
- Cognizance Identification: The directory serves as the official record identifying which audit offices have cognizance over specific contractors.
- Update Requirements: Agencies are mandated to provide DCAA with any changes regarding audit cognizance to ensure the directory is accurately updated.
- Accessibility: Agencies can obtain directory information or physical copies by contacting the DCAA Publications Officer at the Defense Contract Audit Agency headquarters in Fort Belvoir, VA.
Practical Implications
- Contracting officers and administrative personnel use this directory to ensure they are coordinating with the correct audit office for pre-award surveys, cost proposals, and indirect rate negotiations.
- The centralized system prevents jurisdictional confusion between different federal agencies when dealing with the same contractor.