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The Defense Contract Audit Agency was established on January 8, 1965. Previously, the various branches of the military were responsible for their own contract audits and there was little consistency in contract administration and auditing. [2] The first efforts to perform joint audits began with the U.S. Navy and Army Air Corps in 1939.
Compliance requirements are only guidelines for compliance with the hundreds of laws and regulations applicable to the specific type assistance used by the recipient, and their objectives are generic in nature due to the large number of federal programs. [1] Each compliance requirement is identified by a letter, in alphabetical order.
Part III: Compliance Requirements – This section provides guidance and description on the 14 types of compliance guidelines established by federal agencies which summarize the compliance with federal laws and regulations in a general way. It also provides the auditor with certain audit objectives and suggested audit procedures to facilitate ...
Homer was a DCMA employee killed in the September 11, 2001 terrorist attacks. [2] According to the DoD's Fiscal Year 2015 Budget Estimate, DCMA had 10,637 civilian and 472 military personnel, located in over 740 locations, managing over 19,000 contractors and nearly 350,000 active contracts.
The Office of Federal Contract Compliance Programs (OFCCP) is part of the U.S. Department of Labor. OFCCP is responsible for ensuring that employers doing business with the federal government comply with the laws and regulations requiring nondiscrimination.
The 2004 update to Circular A-123 is a re-examination of the existing internal control requirements for Federal agencies and was initiated in light of the new internal control requirements for publicly traded companies contained in the Sarbanes-Oxley Act of 2002. The circular and the statute it implements, the Federal Managers’ Financial ...
the Defense Contract Audit Agency (DCAA) the Defense Contract Management Agency (DCMA) the Defense Finance and Accounting Service (DFAS) the Defense Health Agency (DHA) the Defense Human Resources Activity; the Defense Information Systems Agency (DISA) [a] the Defense Legal Services Agency; the Defense Logistics Agency (DLA) the Defense Media ...
The Contracting Officer and the contractor must seek to achieve their sometimes conflicting goals while following the requirements of the regulations. As with any complex document (in book form, Title 48 of the CFR requires several shelves), the FAR and its supplements can be interpreted differently by different people.
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