DEFENSE CONTRACT AUDIT AGENCY (DCAA)

(DoD Directive 5105.36)

        The Defense Contract Audit Agency (DCAA) reports to the Under Secretary of Defense (Comptroller).  DCAA is responsible for performing all contract audits for the Department of Defense, and providing accounting and financial advisory services regarding contracts and subcontracts to all DoD Components responsible for procurement and contract administration.  These services are provided in connection with negotiation, administration, and settlement of contracts and subcontracts.  DCAA also provides contract audit services to other Government agencies, as appropriate.

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