Federal Contract Compliance

Several factors have caused federal agencies and government contractors to outsource their contract audit needs, including passage of the 2016 National Defense Authorization Act (NDAA).

The NDAA prohibits the Defense Contract Audit Agency (DCAA) from performing audits for agencies other than the Department of Defense (DOD). The new landscape: Non-DOD agencies need audit coverage, and many companies that perform work for those agencies need help navigating the maze of federal procurement rules and audits covering their subcontractors.

At Home with Federal Agencies

When you work with Moss Adams LLP, you’ll benefit from the capability and insight of a team of former DCAA auditors. Our professionals provide compliance consulting assistance, and they are qualified to perform the audits that were previously performed by DCAA.

With an average of 15 years of experience performing work that meets or exceeds government contracting standards, our professionals are also responsive: We’ll perform audits quickly and efficiently, all the while lending you in-depth knowledge of the government contract audit process and a deep understanding of compliance requirements.

Organizations that perform work for federal government agencies—including the Department of Energy, Department of Homeland Security, and others—must abide by a strict set of compliance guidelines to maintain their good standing and their government revenue stream.

Government Audit Assistance Services

Whether you’re a federal agency in need of a qualified auditor to monitor the use of your funds or a government contractor seeking an audit of your subcontractors, it’s critically important to work with an audit and consulting provider who knows the subtleties of government work—and the risks.

Every engagement will be led by senior-level professionals who have extensive experience performing these audits, both with DCAA and since joining Moss Adams. You’ll have access to a wide range of services related to your contracts, including:

Business Systems Compliance Audits and Consulting

Many large government contractors have turned to us for audits of their incurred cost, accounting, estimating, purchasing, budgeting, forward pricing, billings, and other systems. Our professionals have in-depth knowledge of:

  • Federal Acquisition Regulation (FAR) cost principles
  • Federal Cost Accounting Standards
  • Agency-specific requirements, such as the NASA FAR Supplement, the Department of Energy Acquisition Regulation, and the Department of Homeland Security Acquisition Regulation
  • Accounting system requirements, including timekeeping and job costing

Proposal and Forward-Pricing Indirect-Rate Audits

While with DCAA, our team members audited hundreds of proposal and forward-pricing rate submissions to identify faulty estimates and help contracting officers establish negotiation positions.

Our audits will provide the information you need to negotiate cost, pricing, and contract terms that address your organization’s needs. These forward-pricing audits may put you in a better position to be accepted within the government and provide benefits to your organization.

Incurred-Cost Audits

Our team routinely performs government contract incurred-cost audits for a variety of contract types, including cost type, time and materials, labor hours, and many others. We tailor our audit programs to be cost-efficient while fully considering relevant risks and meeting all applicable standards. As a full-service, peer-reviewed CPA firm, we’re capable of performing these audits under a variety of professional standards, including:

  • General Accountability Office’s (GAO) Generally Accepted Government Auditing Standards (GAGAS)
  • American Institute of Certified Public Accountants’ (AICPA) Generally Accepted Auditing Standards
  • Institute of Internal Auditors’ Red Book Standards
  • AICPA’s Statements on Standards for Attestation Engagements

Other Audits

Our team performs a wide variety of contract audits, including:

  • Termination audits
  • Delay claim audits
  • Equitable adjustment audits
  • Defective pricing audits

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