DCAA consists of seven major organizational components: a Headquarters, five regions and a Field Detachment. The Field Detachment and five regional offices manage more than 300 Field Audit Offices (FAO) and suboffices located throughout the United States and overseas. A FAO is identified as either a branch office or a resident office. Suboffices are established by regional directors as extensions of FAOs when required to furnish contract audit service more economically. A suboffice is dependent on its parent FAO for release of audit reports and other administrative support.
Headquarters is located at the Headquarters Complex, Fort Belvoir, VA. Principal elements of Headquarters are the Director, Deputy Director, Executive Officer, Special Assistant for Quality, General Counsel (Defense Legal Services), and the Assistant Directors for Operations, Policy and Plans, and Resources.
Regional offices are located in Irving, TX; Smyrna, GA; Philadelphia, PA; Lowell, MA: and La Mirada, CA. The regions direct and administer the accomplishment of the DCAA audit mission for assigned geographical areas, and manage personnel and resources assigned to the regions; manage the contract audit program; and direct the operation of FAOs within their region. Principal elements of regional offices are the Regional Director, Deputy Regional Director, Special Assistant to the Regional Director for Quality, Regional Audit Managers, Regional Special Programs Manager, and Regional Resources Manager.
The Field Detachment Headquarters is located in Chantilly, VA and functions similar to a regional office. The Field Detachment specializes in contract audits related to sensitive compartmented information and special access programs. Principal elements of the Field Detachment are the Director, Field Detachment; Deputy Director, Field Detachment; Special Assistant to the Director, Field Detachment; and Detachment Audit Managers.
A resident office is established at a contractor's location when the amount of audit workload justifies the assignment of a permanent staff of auditors and support staff.
A branch office is established at a strategically situated location within the region, and is responsible for performing all contract audit service within the assigned geographical area, exclusive of contract audit service performed by a resident or liaison office within the area.
A DCAA liaison office is established at a DoD procurement or contract administration office to provide effective communication and coordination among procurement, contract administration, and contract audit elements.
