The DCAA audits approximately 10,000 companies that conduct business with the Defense Department each year, producing some 45,000 audit reports. The total value of the audited contracts is currently more than $200 billion. Department of Defense Directive 5105.36
(PDF), which serves as the agency’s charter, dictates that auditing Defense Department contracts is the sole responsibility of the DCAA.
The DCAA is headquartered at Fort Belvoir, VA. There are five regional offices - located in La Mirada, CA; Smyrna, GA; Lowell, MA; Irving, TX; and Philadelphia, PA - that manage more than 300 field audit offices in the United States, Europe and the Pacific. Many auditors assigned to field offices perform so-called “mobile audits,” in which they travel to contractor sites to perform their job. Companies that have significant business with the Department of Defense may have permanent DCAA offices established on-site. The DCAA director reports to the Department of Defense comptroller, who is the department’s chief financial officer.
The agency operates the Defense Contract Audit Institute, which trains DCAA auditors, on the campus of the University of Memphis.
DCAA’s Electronic Freedom of Information Act Reading Room