Here are some suggestions for building a productive relationship with DCAA:
Invite DCAA in before you send in any provisional, forward pricing, CAS or incurred cost submissions. Talk with them about what your plans are. Always prepare a cost impact analysis (usually for each active contract) of how your changes will likely affect each contract. You will need to do this for every accounting change you make once you are CAS-covered anyway. Get in the habit now.
Make your indirect models easier to follow by providing supporting documentation for allocations and intermediate pools. Your incurred cost submissions will require this as well. Unsupported costs are among the top reasons for DCAA rejections.
Provide reports to walk the auditor through your logic in any file you give them. Being able to easily report at any level of detail is key.
Believe it or not, DCAA can also play a support role. Investigate whether the audit office can provide additional support such as modeling the prime and/or inter-divisional proposals, or monitoring the statuses of subcontractor inter-divisional assist audits.
Treat DCAA auditors with respect and high regard—regardless of the level of experience you think they have. You can learn from them, and they from you. If you treat DCAA auditors as well-respected colleagues whose opinion and viewpoints are welcome, this can only work to your advantage.
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