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Defense Contract Audit Agency
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Defense Contract Audit Agency : ウィキペディア英語版
Defense Contract Audit Agency

The Defense Contract Audit Agency (DCAA), is an agency of the United States Department of Defense under the direction of the Under Secretary of Defense (Comptroller). It was established in 1965 to perform all contract audits for the Department of Defense. Previously, the various branches of military service were responsible for their own contract audits.
The DCAA's duties include financial and accounting advisory services for the Department of Defense in connection with negotiation, administration and settlement of contracts and subcontracts. To a lesser extent, it also performs audits for other federal agencies.
==DCAA today==
As of September 30, 2013, the Defense Contract Audit Agency had 4,933 employees, located at more than 300 offices throughout the United States, Europe, Asia, and in the Pacific. This workforce consisted of 4,334 auditors and 599 support staff.
The Agency provides standardized contract audit services for the Department of Defense, as well as 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.〔(【引用サイトリンク】title=Contract Audit Objective )〕 DCAA does not provide consulting and advisory services to contractors due to independence requirements.
DCAA also provides contract audit services to other government agencies, as well as other countries under the Foreign Military Sales (FMS) program, on a reimbursable basis. The largest non-DoD agency for which DCAA performs audits is NASAprimarily since the same government contractors do substantial business with both DoD and NASA, especially on major programs.

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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