Guidance

The following links provide the criteria and auditing standards used as part of contract audits:

• Federal Acquisition Regulation (FAR) (48 CFR): Provides policies and procedures that Government acquisition officials and contractors must follow in the procurement process for goods and services.
• Cost Accounting Standards (CAS) (48 CFR Chapter 99): Federal laws that certain contractors and subcontractors must follow when they enter into Government contracts.
• Uniform Guidance (UG) (2 CFR Part 200): Authoritative set of rules and requirements for Federal awards, including grants, agreements, and contracts (for applicable entities, such as nonprofit organizations).
• Generally Accepted Government Auditing Standards (GAGAS): Also known as the “Yellow Book”, these are Government Accountability Office (GAO) published audit standards.  These standards are a framework for conducting high quality audits with competence, integrity, objectivity, and independence.  The Acquisition Audit Services (AAS) Branch performs audits in accordance with GAGAS.