Department of Defense
DIRECTIVE
NUMBER 5105.36 NUMBER 5105.36
January 4, 2010 January 4, 2010
DA&M DA&M
SUBJECT: Defense Contract Audit Agency (DCAA) SUBJECT: Defense Contract Audit Agency (DCAA)
References: See Enclosure 1 References: See Enclosure 1
1. PURPOSE1. PURPOSE
. Under the authority vested in the Secretary of Defense by sections 113, 191, and
192 of title 10, United States Code (U.S.C.) (Reference (a)), this Directive reissues DoD
Directive (DoDD) 5105.36 (Reference (b)) to update the mission, organization and management,
responsibilities and functions, relationships, and authorities of the DCAA.
2. APPLICABILITY. This Directive applies to OSD, the Military Departments, the Office of
the Chairman of the Joint Chiefs of Staff and the Joint Staff, the Combatant Commands, the
Office of the Inspector General of the Department of Defense, the Defense Agencies, the DoD
Field Activities, and all other organizational entities within the Department of Defense (hereafter
referred to collectively as the “DoD Components”).
3. MISSION. The DCAA, while serving the public interest as its primary customer, shall
perform all necessary contract audits for the Department of Defense and provide accounting and
financial advisory services regarding contracts and subcontracts to all DoD Components
responsible for procurement and contract administration. These services shall be provided in
connection with negotiation, administration, and settlement of contracts and subcontracts to
ensure taxpayer dollars are spent on fair and reasonable contract prices. DCAA shall provide
contract audit services to other Federal agencies, as appropriate.
4. ORGANIZATION AND MANAGEMENT
a. DCAA is a Defense Agency under the authority, direction, and control of the Under
Secretary of Defense (Comptroller) (USD(C))/Chief Financial Officer (CFO), Department of
Defense, consistent with DoDD 5118.03 (Reference (c)).
b. DCAA shall consist of a Director and such subordinate organizational elements as are
established by the Director within resources assigned by the Secretary of Defense.
