FAR 42.103—Contract audit services directory.
Plain-English Summary
FAR 42.103 is a short administrative provision about the government’s contract audit services directory. It explains that the Defense Contract Audit Agency (DCAA) maintains and distributes the Directory of Federal Contract Audit Offices, which identifies the cognizant audit office for contractors and shows which contractors fall under each office’s audit cognizance. The section also requires that any changes to audit cognizance be reported to DCAA so the directory stays current. In addition, it tells agencies how to obtain the directory or information about cognizant audit offices by contacting DCAA at the listed address. In practice, this section matters because audit cognizance determines which audit office handles a contractor’s incurred cost, proposal, and other audit support work, so accurate directory information helps contracting officers, auditors, and contractors route requests correctly and avoid delays or miscommunication.
Key Rules
DCAA maintains the directory
DCAA is responsible for maintaining and distributing the Directory of Federal Contract Audit Offices. This makes DCAA the central source for identifying audit cognizance information.
Directory shows cognizance
The directory identifies the cognizant audit offices and the contractors over which they have cognizance. Users rely on it to determine which audit office is responsible for a particular contractor.
Report cognizance changes
Any changes to audit cognizance must be provided to DCAA so the directory can be updated. Keeping the directory current is important because audit responsibility can change over time.
Agencies may request copies
Agencies may obtain a copy of the directory or information about cognizant audit offices by contacting DCAA at the address provided in the regulation. The section gives a specific point of contact for obtaining this information.
Responsibilities
DCAA
Maintain and distribute the Directory of Federal Contract Audit Offices, keep cognizance information current, and provide directory copies or cognizance information to agencies upon request.
Agencies
Use the directory or contact DCAA to identify cognizant audit offices, and ensure that any changes in audit cognizance are communicated to DCAA for updating the directory.
Contracting Officers
Rely on the directory or DCAA guidance to route audit-related matters to the correct cognizant audit office and ensure cognizance changes are reported through the proper channels.
Audit Cognizant Offices
Provide or confirm changes in audit cognizance information so DCAA can update the directory accurately.
Practical Implications
The main day-to-day value of this section is correct routing: if the wrong audit office is used, incurred cost audits, proposal audits, and other support actions can be delayed.
Contracting officers and agency staff should not assume cognizance from memory or old records; they should verify against the current directory or contact DCAA when needed.
A common pitfall is failing to report a change in cognizance after organizational, geographic, or workload shifts, which can leave the directory outdated and create confusion for future actions.
Contractors may be affected indirectly because the identified cognizant audit office is the one they will usually deal with for audit support, so outdated information can slow submissions and responses.
Because the regulation points to a specific DCAA contact for directory access, agencies should use that official source rather than informal channels when they need authoritative cognizance information.
Official Regulatory Text
(a) DCAA maintains and distributes the Directory of Federal Contract Audit Offices. The directory identifies cognizant audit offices and the contractors over which they have cognizance. Changes to audit cognizance shall be provided to DCAA so that the directory can be updated. (b) Agencies may obtain a copy of the directory or information concerning cognizant audit offices by contacting the- Defense Contract Audit Agency ATTN: CMO Publications Officer 8725 John J. Kingman Road Suite 2135 Fort Belvoir, VA 22060-6219.