The Defense Contract Audit Agency (DCAA), under the authority, direction, and control of the
United States Under Secretary of Defense (Comptroller), is responsible for performing all
contract audits for the
United States Department of Defense (DoD), and providing
accounting and financial advisory services regarding contracts and subcontracts to all DoD Components responsible for procurement and contract administration. These services are provided in connection with negotiation, administration, and settlement of contracts and subcontracts. DCAA also provides contract audit services to some other Government Agencies.
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