Defense Contract Audit Agency

The Defense Contract Audit Agency (DCAA) is an agency of the U.S. Department of Defense responsible for performing contract audits and providing accounting and financial advisory services related to government contracts. DCAA's primary role is to ensure that the Department of Defense and other federal entities get the best value for every dollar spent on defense contracting. DCAA has no role in determining which companies are awarded defense contracts. They achieve this by auditing contractor accounts, records, and business systems to evaluate compliance with regulations like the Federal Acquisition Regulation (FAR) and the Defense Federal Acquisition Regulation Supplement (DFARS).