CAS Compliance Audit

Scope

Reviews the contractor's disclosed cost accounting practices against the applicable CAS (full or modified coverage). Examines consistency in accounting treatment, adequacy of the Disclosure Statement (CASB DS-1 or DS-2), and the impact of any accounting changes on government contract costs. May also assess compliance with specific standards triggered by auditor risk assessment.

Frequency

CAS compliance reviews are ongoing — DCAA performs focused reviews based on risk assessment, accounting changes, or triggers identified during other audits. A comprehensive CAS compliance review may be conducted every 3-5 years, with targeted reviews of specific standards conducted more frequently.

What to Expect

Auditors compare the contractor's actual cost accounting practices with the Disclosure Statement and applicable CAS. If a noncompliance is found, DCAA determines the cost impact on government contracts and reports findings to the contracting officer. The contractor may be required to adjust contract prices, revise practices, or submit a revised Disclosure Statement.

Key Documents

• CASB Disclosure Statement (DS-1 or DS-2)
• Cost Accounting Practice changes documentation
• CAS Board rules and regulations (48 CFR Part 9900)
• General ledger account structure
• Cost allocation methodology documentation

Other post-award Audits

Other DCAA Audit Types