1. Page | 1 Introduction and DCAA Overview The views expressed in this presentation are DCAA's views and not necessarily the views of other DoD organizations

2. Page | 2 Department of Defense (DoD) Organization Secretary of Defense Deputy Sec of Defense Department of Army Procurement Department of Navy Procurement Department of Air Force Procurement Under Secretary (A T & L) DCMA Under Secretary (Comptroller) DCAA Inspector General

3. Page | 3 Director Patrick Fitzgerald Deputy Director Anita Bales Eastern Region David Johnson Mark Richards Northeastern Region Ron Meldonian William Adie Mid-Atlantic Region Ken Saccoccia Chris Andrezze Western Region Donald Mullinax Steve Hernandez General Counsel Defense Legal Service Susan Chadick Assistant Director, Resources Philip Anderson Assistant Director, Operations Tom Peters Internal Review Angela Janysek Field Detachment Karen Cash Terry Schneider Assistant Director, Integrity & Quality Assurance Gary Spjut Executive Officer Joe Garcia Executive Officer Joe Garcia Assistant Director, Policy & Plans Don McKenzie DCAA Organization Headquarters Regions Central Region Diana Graff Martha McKune

4. Page | 4 Defense Contract Audit Agency Approximately 5,000 employees located at over 300 offices throughout the United States and overseas Responsibilities and Duties: Perform all needed contract audits for DoD Provide accounting and financial advisory services to DoD (and civilian when requested) acquisition and contract administration components during all contract phases: Pre-award Contract execution Settlement (contract closing)

5. Page | 5 DCAA Audits Through Various Phases of a Contract Pre-Award Accounting System Estimating System Proposal Review - Labor Rates - Indirect Rates - Materials - ODC Throughout Contract Life Annual Incurred Cost Reviews Real Time Labor Provisional Billing Rates Progress Payments Vouchers Accounting System Contract Completed Contract Closing

6. Page | 6 Accounting System Requirements (2 hours) Contract Briefs (30 minutes) Incurred Cost Submissions (2 hours) Real-time Labor Evaluations (45 minutes) Monitoring Subcontracts (45 minutes) Provisional Billing Rates (30 minutes) Public Vouchers (30 minutes) Proposal Adequacy (2 hours) Available Presentations

7. Page | 7 DCAA Internet Resources www.dcaa.mil Audit Process Overview – Information for Contractors Manual DCAA Preaward Accounting System Checklist DCAA Contract Proposal Adequacy Checklist DCAA Forward Pricing Rate Adequacy Checklist DCAA Incurred Cost Adequacy Checklist Incurred Cost Electronically (ICE) Model Links to Acquisition Regulations Small Business Seminar Slides

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12. Page | 12 Contact Information DoD Office of Small Business Programs www.acq.osd.mil/OSBP DCAA dcaa-oal-smallbusinessfocalpoint@dcaa.mil