1. Home
  2. |Insights
  3. |New Guidance Allows Limited Role for DCAA Audit of Non-DOD Contracts

New Guidance Allows Limited Role for DCAA Audit of Non-DOD Contracts

Client Alert | 1 min read | 02.04.16

The 2016 National Defense Authorization Act prohibits the Defense Contract Audit Agency from providing "audit support" to any non-DOD agency until the Secretary of Defense certifies that DCAA has reduced its backlog of incurred cost audits to 18 months or less, a restriction that could cause some disruption for contractors when DOD contracts are not a majority of the contractor's government work and when audit support has been provided by DCAA in the past. On January 7, 2016, DCAA issued guidance to its auditors that appears to limit the prohibition on "audit support" to incurred cost audits, leaving DCAA auditors free to provide other accounting services to non-DOD agencies, specifically permitting DCAA to perform incurred cost audits that include both DOD and non-DOD contracts when auditors determine that inclusion of the non-DOD contracts involves "de minimis" incremental effort by DCAA, and offering guidance about how to handle such "mixed" audits when the non-DOD contracts will create more than "de minimis" incremental effort.

Insights

Client Alert | 3 min read | 02.13.26

Recent Developments in U.S. Merger Enforcement: HSR Rule Overturned and Leadership Changes at DOJ Antitrust Division

In October 2024, the FTC adopted a final rule that substantially modified the HSR form, requiring new categories of information and documents. The final rule was the most significant overhaul of the HSR premerger notification requirements in decades. The new requirements imposed additional time and expense on merging parties, with the FTC estimating that the new form would likely take triple the amount of time to complete than the previous form. Numerous groups, including the U.S. Chamber of Commerce, sued to challenge the rule....