An important concept in DCAA audits is the authority of DCAA Audits. That is DCAA has very little authority, not any different than a CPA firm in a commercial setting. That is their findings and recommendations are advisory only. It is the authority of the contracting officer only to act or not act on the DCAA findings. The process in these audits is that the contractor must be given the opportunity to respond to findings before the audit report is issued. This response should be written with the contracting officers authority in mind. Your audience is the contracting officer not DCAA. It is imperative that you be given the opportunity to respond to any findings. Granted unless you have a compelling argument, Contracting Officers tend to side with DCAA. In my experience I have swayed many a contracting officer to either ignore or discount DCAA findings. Very important stuff
