Tag Archives: Generally Accepted Government Auditing Standards

DCAA Access to Contractor Employees

On July 30, 2013, the Defense Contract Audit Agency (DCAA) issued a Memorandum for Regional Directors (MRD) (13-PPS-015(R)) addressing the recent debate over auditors’ access to contractor employees. While DCAA continues to maintain that access to contractor employees is essential for its audit activities, many contractors are pushing back, arguing that FAR Part 52.215-2 grants DCAA access to records but not necessarily employees.

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