Internal Audit Contract Audit

Contract audit involves audits of firms doing work on DART contracts. We may audit costs of firms working on cost-type contracts to evaluate the allowability, allocability and reasonableness of claimed costs. In some cases, we audit proposals for change orders or claims filed by contractors working on some fixed price contracts.

Links available on the Resources page provide guidance on how to account for and report costs under cost-type contracts and what will occur in the course of an audit. DART Procurement Regulations (DPR) apply to all DART contracts. Some DART contracts may also invoke FAR (Federal Acquisition Regulations) Part 31.