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Contract Audit Resources

Contract Audit Guidance

The following links provide some of the criteria 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.

Federal Acquisition Regulation (FAR) Part 31: Establishes cost principles and procedures for federal contracts

National Aeronautics and Space Administration (NASA) FAR Supplement (NFS): Document that provides additional regulations and guidance specific to the National Aeronautics and Space Administration (NASA) for acquisitions.

The Federal Aviation Administration (FAA), Acquisition Management System (AMS): Provides policy and guidance on lifecycle acquisition management within the FAA.

The Department of Energy Acquisition Regulation (DEAR): Official regulation for federal acquisition by the Department of Energy.

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).

Cost Accounting Standards (CAS) (48 CFR Chapter 99): Federal laws that certain contractors and subcontractors must follow when they enter into Government contracts.

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

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. 

Standards for Internal Control in the Federal Government: Also known as the “Green Book”, establishes internal control standards for federal agencies. 

The American Institute of Certified Public Accountants (AICPA): National professional organization of Certified Public Accountants (CPAs) in the United States, with more than 428,000 members in 130 countries.  


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