MEMORANDUM OF UNDERSTANDING
between
Defense Contract Audit Agency
and
Department of Transportation
(Conformed to include Amendment 0001 of February, 1997)

ADMINISTRATIVE HISTORY

The basic MOU had final signatures dated December 3, 1996 and had an expiration date of January 31, 1996. Amendment 0001 extends the MOU indefinitely with the exception of Annex II which includes fiscal year billing rates. Basically, Amendment 0001 provides for multiple billing points of contact within DOT as opposed to the single billing point cited in the basic MOU. Since Annex I and III of the basic MOU were not changed by Amendment 0001, they were retained in this conformed MOU.

1. PREAMBLE

It is noted that although some portions of the Department of Transportation, such as the Federal Aviation Administration, may be exempt from the requirements of the Federal Acquisition Regulations (FAR), orders issued under this agreement will be consistent with the FAR as supplemented.

2. PURPOSE

Pursuant to FAR Subpart 42.1, Interagency Contract Administration and Audit Services, this basic Memorandum of Understanding (MOU) is established to enable the contracting officers of the Department of Transportation (DOT) Operating Administrations (OAs) (as defined in paragraph 3. below) to place interagency agreements for contract audit services, in accordance with the terms and conditions of this MOU. DCAA will be fully reimbursed for services performed in accordance with this MOU. The individual interagency agreements will be in the form of orders pursuant to the Economy Act and consistent with applicable regulations (FAR Subpart 17.5, Interagency Acquisitions Under the Economy Act).

In addition, this memorandum sets forth an understanding of contract audit coverage and related audit services which the Defense Contract Audit Agency (DCAA) will provide to the Department of Transportation, also referred to as "the customer." Questions concerning provisions or implementation of this agreement will be coordinated between the Office of the Assistant Director, Operations, for DCAA and the customer. Names, phone numbers, and addresses of applicable contact points can be found in Annex I to this agreement.

3. DEFINITIONS

a. The Department of Transportation is comprised of Operating Administrations (OAs). OAs include, but are not limited to, the TASC, United States Coast Guard, Federal Aviation Administration, Federal Highway Administration, Federal Railroad Administration, National Highway Traffic Safety Administration, Federal Transit Administration, St. Lawrence Seaway Development Corporation, Maritime Administration, and Research and Special Programs Administration.

b. "Abnormal travel" is defined as travel which is outside the geographical area of responsibility normally serviced by a particular field audit office.

c. "Cognizant audit agency" as used in this MOU is defined as the agency with the responsibility, authority, or control to perform Federal contract audits at a specific company or non-profit entity. DCAA cognizance is determined by one of the following:

(1) OMB has assigned responsibility to the Department of Defense (DoD); therefore, DCAA is the cognizant audit agency.

(2) DoD has the predominant financial interest based on contract activity; therefore, DCAA is the cognizant audit agency.

(3) The agency with the predominant financial interest and DCAA have agreed that DCAA will be the cognizant agency.

Once DCAA is determined to be the cognizant audit agency, the responsible audit office within DCAA is determined based on the level of audit activity and geography. If the audit activity is significant, DCAA will establish a Resident Audit Office. Otherwise, the responsible audit office is determined based on the geographical location of the contractor. Geographical areas of responsibility for each office are defined in the Directory of DCAA Offices, DCAAP 5100.1.

4. INTERAGENCY AGREEMENT ORDER (IAO) REQUIREMENTS

a. Audit services will be provided only after the issuance of an interagency agreement order (IAO) by the customer. A sample IAO is provided at Annex IV. When completed and signed by a DOT contracting officer, this may be used as an IAO which cites this MOU.

b. IAOs shall comply with FAR 17.504, Ordering Procedures, and shall be approved and signed by the customer's contracting officer.

c. An OA funds citation shall be placed on each IAO and funds shall be obligated by the OA. Additionally, each order shall provide a funding limitation applicable to the order which shall not exceed the funds obligated.

d. IAOs may be modified, but not to reduce obligated amounts to less than the funds required to fully reimburse DCAA for audit services performed. Funds management of IAOs will be compliant with the Economy Act.

e. To obtain services, IAOs shall be forwarded directly to the appropriate DCAA cognizant audit location as specified in the Directory of DCAA Offices (DCAAP 5100.1).

5. DCAA BILLING RESPONSIBILITIES

a. Audit services will be provided by DCAA on a reimbursable basis. Reimbursement will be based on billable audit hours at the prevailing interagency billing rate. Abnormal travel and per diem expenses required to accomplish audits are not included in the standard hourly rate and are subject to separate billing. DCAA will obtain customer approval prior to the incurrence of abnormal travel.

b. When requested by the customer, DCAA will provide the customer with its best estimate of rates and hours for the customer's use in outyear projections. These estimates will be updated on a recurring basis whenever a significant change becomes known (such as a billing rate change announced by the Department of Defense).

c. DCAA will normally bill within 30 days following the end of the month in which services are performed.

6. DCAA AUDIT RESPONSIBILITIES

a. After issuance of an IAO pursuant to this MOU, DCAA shall perform all services specified in the order in accordance with the terms of this basic MOU, terms of the IAO, and the FAR.

b. The criteria in the DCAA Contract Audit Manual (DCAAM 7640.1) will be used to determine the following:

(1) The locations where contract audit coverage will be maintained by DCAA.

(2) Audit cognizance.

(3) Compliance with Generally Accepted Government Auditing Standards (GAGAS). DCAA will conform with GAGAS in determining the scope of audit, including the manner and the level of effort necessary to provide complete audit coverage at a contractor location. Under GAGAS the approach to contract auditing is to audit contractor systems and pursue corrective action as necessary to provide a basis for maximum reliance and to minimize the extent of contract testing necessary. Therefore, it must be understood that contract audits include DCAA evaluations of internal controls and examinations of contractor accounting and financial management systems.

c. At contractor locations where DCAA has audit cognizance, DCAA will respond to specific requests from the customer or their designee for contract audit coverage as follows:

(1) Forward Pricing Audits. DCAA will respond to all customer requests for audit of specific price proposals. This includes audits of specific proposal elements or agreed upon procedures (e.g., rate audits only). It is understood that adequate proposal audit coverage may require the DCAA auditor at the prime contractor location to request assistance from a DCAA office at a subcontractor location. In such cases, the detail supporting the DCAA bill will show each participating DCAA office separately. Requests for audits will normally be limited to those that exceed the current dollar threshold of the applicable procurement regulations. However, in special situations, the customer may request audits of lesser amounts. Available labor and overhead information will also be provided where appropriate.

(2) Audit of Incurred Cost Claims.

(a) DCAA audits incurred cost claims by evaluating contractor systems, and uses statistical sampling techniques in order to address all auditable dollars at a contractor location for an entire fiscal year, or years. This approach is the most efficient method of evaluating incurred cost claims at a contractor location. DCAA does not audit incurred cost claims on a contract by contract basis, and will not audit an incurred cost claim for only part of a year. Therefore, requests for audits of selected contracts or portions of a year at a contractor location will not be accommodated. However, DCAA does take specific contract provisions into account in audit planning and performance. Therefore, the customer should make DCAA aware of specific issues to be covered in the audit.

(b) DCAA will audit incurred cost claims at all contractor locations where DCAA is cognizant and auditable dollars have been identified. DCAA bills these types of audits based on the relationship of an agency's cost audited to the total cost audited. DCAA will provide the customer or their designee with an incurred cost audit report at the conclusion of the audit. Estimates for billable hours for incurred cost audits will be separately identified in a letter to the customer notifying them of the DCAA estimate. Audit services will not be provided without the issuance of an IAO by the customer. It must be understood that once an incurred cost audit is established, the scope of audit effort cannot be reduced and the funds obligated cannot be reduced by the customer, unless under the Economy Act the funds obligated expire prior to DCAA performing the work. Continued funding of the effort with current year funds will be pursued by the customer. If the customer desires an audit of an incurred cost claim at a contractor where DCAA is not already cognizant, the customer will issue an IAO for audit in accordance with paragraph 7 of this agreement. DCAA will process such requests in accordance with paragraphs 6c and 6d of this agreement.


(3) Other Incurred Cost Audits.

(a) Other incurred cost audits are defined as audits of incurred cost not related to the contractor's annual incurred cost claim. Such audits would include, but are not limited to, the following types of audits: Final Price Submissions, Provisional Billing Rate Audits, Terminations, Equitable Adjustment Claims, Hardship Claims, Escalation Claims, Progress Payments, Financial Capability Audits, and Other Special Audits necessary to protect the government's interests. If DCAA believes that one of the above type audits is necessary based on conditions or information coming to its attention, the customer will be notified.

(b) DCAA will respond to all customer requests for other incurred cost audits at locations where DCAA is cognizant.


(4) Cost Reimbursement Voucher Processing. DCAA will process vouchers in accordance with Annex III of this agreement.

(5) Contract Closeout. Subject to the status of applicable incurred cost audits, DCAA will issue a contract audit closing statement upon request. DCAA bills for the direct effort required to reconcile the contractor's final claim to amounts previously audited and prepares a closing statement. If there are years for which the contract has not been audited due to the customer declination to issue audit requests, DCAA may choose to conduct the additional work necessary to perform the closeout effort, or may decline the request.

(6) Postaward Audits. DCAA will perform postaward audits for all contracts identified by the customer in accordance with paragraph 7d of this agreement. If requested, DCAA will compile a recommended list of contracts for customer consideration.

d. At a contractor location where DCAA is requested to perform an audit, but has never had an audit presence, or has not audited at that contractor location for the past several years, DCAA will try to accommodate the customer's audit request. Such decisions are made on a case by case basis when there is sufficient information to show that it would be in the best interest of the government for DCAA to conduct the audit.

e. DCAA will provide estimates of billable time and starting and completion dates for the audit upon request. These estimates are to be used only for planning purposes; total hours and timeframes incurred may differ. After receipt of an IAO from the customer, DCAA will acknowledge acceptance or rejection of the order, in writing, within 15 days. The assignment will be set up and completed in accordance with established procedures.

f. DCAA will notify the customer if the cost of an audit appears likely to increase above the amount previously agreed before such increase occurs. In such an event, the customer shall either:

i. modify the IAO within five work days of notification to provide sufficient funds for the level of effort to be provided,

ii. notify DCAA that any additional work must be limited to that which can be accomplished within available funding. If funding is not available to permit completion of an audit which complies with Generally Accepted Government Auditing Standards (GAGAS), the customer will terminate the audit, or

iii. direct termination of the work for that project.

g. DCAA will solicit input from the customer or their designee during the budget formulation process for succeeding year audits, to assure that customer concerns are addressed in planning. The budget process normally takes place in August of each year.

h. Headquarters, DCAA, will promptly transmit to the customer and the customer's Inspector General reports of suspected contractor fraud or other wrongdoing whether disclosed by outside sources or detected through performance of the contract audit function. If the customer initiates an investigation, and audit support is ordered by the customer or through the Department of Justice, the benefiting government agencies will be expected to fund their pro rata share of the audit support.

i. DCAA field offices will promptly send a copy of the audit report to the contracting office point of contact designated in the IAO. If the order does not identify a distribution address, DCAA will furnish one copy to the DOT contracting officer who signed the IAO.

j. DCAA will make available audit working papers relating to a customer's contract upon request. The customer will review such workpapers at the applicable DCAA office and can make copies of any workpapers deemed appropriate. DCAA will retain the original workpapers in DCAA files.

7. CUSTOMER RESPONSIBILITIES

a. The customer will issue IAOs for audits and address them directly to the cognizant DCAA field office. At a minimum, the following items will be included in the IAO.

(1) A copy of the contractor's submission to be audited should be submitted along with the IAO. This submission should be prepared in accordance with Federal Acquisition Regulations (FAR) and/or other applicable agency requirements. DCAA will work with the customer, if requested, to assist in defining an adequate submission.

(2) The customer's order identification number (PIIN) will be provided in the audit request. DCAA will not initiate an audit without obtaining a PIIN.

(3) Audit report distribution requirements will be provided in each IAO; otherwise, distribution will be handled in accordance with paragraph 6i.

b. Contracts to be covered by audits shall include an access to records clause and a clause incorporating the cost principles set out in the FAR or other applicable agency guidelines, as appropriate.

c. The customer is responsible for follow-up on the contracting officers' implementation of DCAA audit recommendations.

d. When the customer becomes aware of any internal or external reviews, including reviews by the customer, GAO, investigative agencies, etc., which may impact on the audit services furnished by DCAA, the customer will notify and will coordinate in advance with the local DCAA office affected by the review. If several DCAA offices will be affected by the review, the customer can coordinate in advance with the Office of the Assistant Director, Operations, DCAA. In this regard, to the extent the customer has control, appropriate sections of draft reports which result from such reviews will be provided to permit comment on those matters involving DCAA.

e. Generally, the customer will use DCAA audit services to perform all contract audit functions at locations where DCAA is the cognizant auditor to preclude dual or split audit cognizance, unless DCAA acknowledges, or the customer determines, that DCAA cannot provide the assistance required because: it concerns matters beyond the proper role of DCAA, it would result in undue delays or inefficiencies in the accomplishment of customer objectives, or it is not in the best interest of the government.

8. DURATION

This MOU may be terminated by either party at any time by issuance of a written notice 60 days in advance of the intended termination date.

9. ANNEXES

a. The following Annexes are enclosed and considered an integral part of this agreement;

Annex I--CUSTOMER CONTACT POINTS FOR MEMORANDUM OF UNDERSTANDING

Annex II--ANNUAL FINANCIAL AGREEMENT

Annex III--MEMORANDUM OF UNDERSTANDING REGARDING COST REIMBURSEMENT VOUCHER

Annex IV--SAMPLE INTERAGENCY AGREEMENT ORDER

b. Further Annexes to this MOU may be negotiated by the responsible agencies' executives and will be treated as an integral part of this agreement.


(original signed by)
David J. Litman
Department of Transportation
Senior Procurement Executive
February 27, 1997



(original signed by)
Russell J. Richards
Department of Defense
Defense Contract Audit Agency
Assistant Director Operations
February 18, 1997


ANNEX I

CUSTOMER CONTACT POINTS FOR MEMORANDUM OF UNDERSTANDING

between

The Defense Contract Audit Agency
and
Department of Transportation


1. PURPOSE

This annex identifies the names, titles, addresses, and phone numbers of the appropriate contact points for DCAA and the customer and customer designees as discussed in the Memorandum of Understanding (MOU). It is recognized that individuals and organizations change periodically. It is intended that this Annex be updated as necessary without changing the content of the MOU. Updates to this Annex will be coordinated between the Office of the Assistant Director, Operations, for DCAA and the customer.

2. CUSTOMER CONTACT POINTS

a. The following individual should be contacted for questions concerning provisions or implementation of the MOU:

DOT Acquisition Management Division (M-61)
Attention: Jim Hawkins
Nassif Building, Room 9401
400 Seventh Street
Washington, DC 20590
202-366-6688

3. DCAA CONTACT POINTS

Russell J. Richards
Assistant Director, Operations
Headquarters, Defense Contract Audit Agency
8725 John J. Kingman Road, Suite 2135
Fort Belvoir, VA 22060-6219
703-767-2236

Michael L. Koza
Assistant Director, Resources
Headquarters, Defense Contract Audit Agency
8725 John J. Kingman Road, Suite 2135
Fort Belvoir, VA 22060-6219
703-767-2247

4. PROCEDURES REGARDING REQUESTS FOR AUDIT SERVICES

Audit services shall be requested through the issuance of IAOs. IAO requirements are outlined in item 4 of the basic MOU.

5. PROBLEM RESOLUTION PROCEDURES REGARDING AUDIT SERVICES

a. In the event the customer is not satisfied with the content of a DCAA audit report, generally, the quickest method of resolving this is for the customer to discuss their concerns with the Field Audit Office Manager of the DCAA office providing the service. If the customer does not receive satisfactory resolution to their concerns at this level, the customer should contact the Regional Audit Manager responsible for the applicable field office. If a satisfactory resolution is still not received, or if the customer wants to discuss a problem with someone at DCAA Headquarters, the customer should contact the Audit Liaison Division, Operations, DCAA Headquarters, to voice their concerns. This division will identify the appropriate individuals required to achieve customer resolution and advise senior level agency management of significant agency problems.

b. The phone numbers for these individuals are identified in the Directory of DCAA Offices, DCAAP 5100.1. Government agencies may obtain this directory through Government Printing Office (GPO) open rider requisition procedures. Interested agencies should forward a completed SF-1, Printing and Binding Requisition, to:

Superintendent of Documents
U.S. Government Printing Office
Washington, DC 20402

(original signed by)
David J. Litman
Department of Transportation
Senior Procurement Executive
December 3, 1996


(original signed by)
Russell J. Richards
Department of Defense
Defense Contract Audit Agency
Assistant Director Operations

ANNEX II
ANNUAL FINANCIAL AGREEMENT
between
The Defense Contract Audit Agency
and
Department of Transportation
FISCAL YEAR 2002

I.  PURPOSE

This annex, known as the Annual Financial Agreement (AFA), to the Memorandum of Understanding between the Defense Contract Audit Agency and the Department of Transportation sets forth the financial provisions under which reimbursable audit services are provided.

II.  AUTHORITY

Unless otherwise specified in the Interagency Agreement Order (IAO), DCAA reimbursable audit services will be provided under the authority of the Economy Act of 1932, as amended (31 U.S.C. 1535).

III.  SCOPE OF WORK

Services are to be provided under the provisions stated in the standard Memorandum of Understanding (MOU) between the Defense Contract Audit Agency and the Department of Transportation.

IV.  DURATION OF THE AGREEMENT

This annex is operative for work to be performed through 30 September 2002, unless otherwise modified.

V.  RATES FOR AUDIT SERVICES

DCAA will provide audit services on a reimbursable basis. Reimbursement will be based on applying billable audit hours to the billing rate approved by the Secretary of Defense. The hourly rate, which is computed annually is reviewed in detail by the Accounting Policy level of the Department of Defense, and, upon approval by the Secretary, remains in effect for each respective fiscal year.

VI.  AUTHORIZATION FOR AUDITS

The following individuals are the authorizing officials for audits for the various Operating Administrations within DOT.

VII.  BILLING PROCEDURES

DCAA will submit monthly bills for payment to the DOT points of contact cited below, using the criteria cited below. The request will be either an Intragovernmental Payment and Collection (IPAQ) System transaction or a billing invoice (SF 1080) mailed from DFAS, Columbus Center. With all requests for payment, DFAS will provide supporting detail. To the extent possible, supporting detail will be transmitted electronically (to e-mail addresses listed below, or via facsimile). In the event that electronic transmission is not possible, the supporting detail will be mailed to the physical addresses below.

Bills may be consolidated for single billing addresses. For instance, all billings for work authorized by IAOs with CG in the third and fourth position of the PIIN will be sent to the Coast Guard office in Chesapeake, Virginia. A typical PIIN assigned by the DOT to an IAO includes coded information. The third and fourth positions indicate the DOT Operating Administration, for example FA identifies the Federal Aviation Administration. Below is a table which correlates the alphas in the third and fourth position of the PIIN to the DOT point of contact for billing purposes.

VIII.  PAYMENT PROCEDURES

Under the provisions of 31 CFR 208, and The Debt Collection Improvement Act of 1996, federal payments are to be made electronically through the IPAC System. If your agency has not established procedures for OPAC transactions, please contact Mr. Jim Lightford, Financial Specialist, DFAS-CO-TAAR at 614-693-7532 or e-mail him at james.lightford@dfas.mil. In order for him to prepare an IPAC Trading Partnership Agreement, he needs the following information: your agency name, agency location code (ALC), name/title/telephone number of the authorized signee, and name, telephone number and fax number of the billing point of contact.

Until such time as IPAC procedures have been established with DFAS-Columbus Center (DCAA's accounting service provider), check payment(s) should be mailed within 30 days of the date of the invoice to:

A copy of the request for payment (Form 1080) should be included with your check, made payable to DFAS (DCAA). In order for DFAS to post your payment properly, the check must reference the specific DCAA bill number (from Form 1080) being paid, and should include the following information in the memo line: 9720100 4690 049 033181 B9 A2. Failure to provide this information on your check could cause undue delays or errors in posting to your account.

In accordance with the Economy Act and federal financial management regulations, bills rendered shall not be subject to audit in advance of payment. In as much as all payments will be transmitted directly to DFAS-CO without explanation, a remittance advice denoting the amount paid, the monthly bill being paid, and, if not paid in full, an in-depth explanation why a portion of a billing is being withheld must be provided to:

IX.  RESPONSIBILITIES

  1. DCAA will provide ordered contract audit coverage and related services to the Department of Transportation.

  2. The Department of Transportation will promptly reimburse DCAA for services ordered, rendered and billed.

X.  SPECIAL BILLING

DCAA agrees to provide the Department of Transportation the following specific billing information:

  1. Unless otherwise specified in an order, and consistent with FAR 17.505, Payment, the payment for actual costs shall be made after the services have been furnished. It is agreed the servicing agency will bill not more often than monthly for billable hours in providing services ordered.

  2. DCAA shall not be required to provide services in excess of the funding limitation specified on individual IAOs. Orders may be modified to increase the amount obligated on the order and thus the funding limitation.

  3. DCAA services will be provided on a reimbursable basis and hours will be billed at the interagency billing rate cited in this agreement or otherwise agreed to be in effect at the time the effort was expended. Direct "Abnormal travel" and per them expenses required to provide DCAA services are not included in the interagency billing rate and are subject to separate billing.

  4. The requesting agency will not be required to reimburse the servicing agency for any amount in excess of the funding limitation specified on each order.

  5. Billing statements shall contain at least the following information:

XI.  CONTESTED BILLINGS

In the event a bill is unclear or in dispute:

  1. The office shown in Block 5., Billing Office on supporting documentation, DCAA Form 7200-10, should be contacted when the question(s) pertains to work done, authorization to do work, or other non-administrative details of the transaction.

  2. If, after taking the action shown above, questions cannot be resolved, contested billing statements must be returned to DCAA Headquarters, Attention: CFA, 8725 John J. Kingman Road, Suite 2135, Fort Belvoir, VA 22060-6219, with as complete an explanation as possible so that DCAA can address the cause. Adjustments in billings will be made only through this office in DCAA Headquarters.

  3. DCAA Headquarters will notify customers that termination of audit services will occur if billing statements are unpaid and/or balances remain outstanding for more than 120 days from the date of voucher issuance by DCAA.

Final notice of discontinuation of services, if appropriate, will occur 30 days following such notification.

XI.  FY 2002 COST ESTIMATE

The FY 2002 hourly billing rate approved by DoD for Federal customers is: $87.70.

XII.  SIGNATORIES

This agreement and any subsequent changes thereto will be effective when executed by the Chief, Financial Management Division, DCAA, and an authorized representative of the Department of Transportation.

Department of Transportation
 		Department of Defense
Defense Contract Audit Agency
{original signed by}
David J. Litman
Senior Procurement Executive
NAME
TITLE 		{original signed by}
William S. Torrick, Chief
Financial Management Division
April 19, 2002 DATE April 9, 2002

ANNEX III

COST REIMBURSEMENT VOUCHER PROCESSING PROCEDURES

between
The Defense Contract Audit Agency
and
Department of Transportation



1. PURPOSE

This annex sets forth the procedures by which the Defense Contract Audit Agency (DCAA) will provide cost reimbursement voucher processing to the Department of Transportation.

2. REQUIREMENTS

DCAA will provide cost reimbursement voucher processing only if the customer has participated in incurred cost audits at the specific contractor's location. The extent of participation required will be determined by DCAA, even if on an individual contract basis.

3. PROCEDURES

The first and final vouchers on cost-reimbursement type contracts may be submitted to the cognizant DCAA auditor. All other vouchers will be submitted directly to the customer as specified in the applicable contract. If the review discloses deficiencies in the contractor's internal control or billing procedures which the auditor cannot resolve with the contractor, an audit report will be issued to the office which ordered the voucher processing.



(original signed by)
David J. Litman
Department of Transportation
Senior Procurement Executive
December 3, 1996

(original signed by)
Russell J. Richards
Department of Defense
Defense Contract Audit Agency
Assistant Director Operations
November 21, 1996

ANNEX IV

SAMPLE INTERAGENCY AGREEMENT ORDER (IAO)

Issued Pursuant to the

MEMORANDUM OF UNDERSTANDING

Established between
The Department of Transportation
and
The Defense Contract Audit Agency

(Conformed to include Amendment 0001 of February, 1997)


PREAMBLE FOR DOT CUSTOMERS: This Annex has been structured to help you complete an Interagency Agreement Order (IAO) which is compliant with the FAR, TAR, TAM and the MOU. In some instances you are encouraged to use the words provided. For instance, the language under Item 6. Payment Provisions and Item 7, Acquisition Authority, should remain the same in all IAOs. The word "insert" indicates you need to provide information customized for this order; however, examples, hints, and instructions are provided.

TO: Insert the name and address of the cognizant DCAA Audit Office. See the "Directory of DCAA Offices", DCAAP 5100.1.

COPY TO OA POINT OF CONTACT FOR PAYMENT:Insert the name and address of your OA's point of contact for payment. Your only choices are cited below. These offices must be consistent with the third and fourth alphas in your PIIN (See TAM 1204.602-7202). The MOU does not provide for other payment offices. You must send a copy of the IAO to the OA point of contact for payment. If this is a Coast Guard IAO your third and fourth PIIN alpha is CG. In your IAO insert the below point of contact for payment:

Commanding Officer
Coast Guard Finance Center
1430A Kristina Way
Chesapeake, VA 23326

If this is a Federal Aviation Administration IAO your third and fourth PIIN alpha is FA. In your IAO insert the below point of contact for payment:

Federal Aviation Administration
Office of Financial Services
ABA-220
800 Independence Ave. S.W.
Washington, DC 20591

If this is a FHWA IAO your third and fourth PIIN alpha is FA. In your IAO insert the below point of contact for payment:

DOT/Federal Highway Administration
Office of Acquisition Management, HAM-20
ATTN: John Guy, Room 4410
400 7th Street, SW
Washington, DC 20590

If this is a FRA IAO your third and fourth PIIN alpha is FR. In your IAO insert the below point of contact for payment:

Federal Railroad Administration
Office of Financial Services, RAD-40
400 7th Street, SW
Washington, DC 20590

If this is a FTA IAO your third and fourth PIIN alpha is FT. In your IAO insert the below point of contact for payment:

Federal Transit Administration
TBP-24
Accounts Payable Branch
Room 9424
400 7th Street, SW
Washington, DC 20590

If this is a MARAD IAO your third and fourth PIIN alpha is MA. In your IAO insert the below point of contact for payment:

John E. Carr, Contracting Officer
DOT/MARITIME ADMINISTRATION
Room 7310
400 7th Street, SW
Washington, DC 20590

If this is a NHTSA IAO your third and fourth PIIN alpha is NH. In your IAO insert the below point of contact for payment:

National Highway Traffic Safety Administration
Budget and Finance Division (NPP-31)
Room 5208
400 7th Street, SW
Washington, DC 20590

If this is a TASC IAO your third and fourth PIIN alpha is TS. In your IAO insert the below point of contact for payment:

US Department of Transportation/FTA
OST Accounting (TBP-24)
Accounts Payable Branch
Room 9424
400 7th Street, SW
Washington, DC 20590

If this is a RSPA IAO your third and fourth PIIN alpha is RS. In your IAO insert the below point of contact for payment:

U.S. Department of Transportation
Volpe National Transportation Systems Center
Attention: Accounts Payable DTS-823
Kendall Square
Cambridge Mass. 02142-1093

1. DOT UNIFORM PROCUREMENT INSTRUMENT IDENTIFICATION NUMBER

Insert the PIIN Number such as DTTS59-97-X-00001.

Each IAO is an interagency agreement and requires a separate PIIN. Essentially the PIIN for an Interagency Agreement is similar to a contract number but has an "X" instead of a "C". Follow TAM 1204.602-70 for assignment of a PIIN. If you don't, DCAA may not be able to bill properly.

2. NAME AND ADDRESS OF THE DOT CONTRACTING OFFICE TO BE PROVIDED REQUESTED THE AUDIT SERVICES AND REPORT(S).

Insert the name, address, and phone number of the contracting officer or the office to be provided the report(s). A fax number is optional.

3. DESCRIPTION OF THE SERVICES REQUIRED:

Insert the description. Some examples are:

Perform an audit of the direct and indirect rates of Conrad Bros. Ltd. proposal which was received in response to RFP Number XXX.

or

Perform a postaward audit of contract number XXX with Conrad Bros. Ltd. Audit to determine if the contractor submitted accurate, complete, and current cost or pricing information.

or

Perform an audit of a claim dated XX as submitted by Conrad Bros. Ltd. pursuant to contract XXX.

or

Perform an audit of a Conrad Bros. Ltd. subcontractor proposal which was submitted by Biggie Inc. in response to RFP Number XXX.

4. DELIVERY REQUIREMENTS:

DESIRED DELIVERY DATE:

Insert here. For example, delivery of the audit report by July, 1997 is desired.

5. FUNDS CITE, AMOUNT OBLIGATED AND FUNDING LIMITATION:

OA ACCOUNTING AND APPROPRIATION CITE:

Insert here.

AMOUNT OBLIGATED:

Insert dollar amount here.

FUNDING LIMITATION OF THIS ORDER:

The total amount obligated to date on the order including all modifications.

Note pursuant to the MOU the cognizant DCAA office will provide estimates of the amount of funding required to provide the audit services.

6. PAYMENT PROVISION:

Payments will be in accordance with the basic agreement. Advance payments are not authorized.

7. ACQUISITION AUTHORITY:

Not applicable. This order does not require the servicing agency to award a contract (see FAR 17.504).

8. PAYMENT OFFICE:

The payment office for this IAO is the OA point of contact for payment cited above. All requests for payment will be directed to that office.

9. ATTACHMENTS

Insert list of attachments. For instance, contractor's proposal or other submissions to be audited. Pursuant to the MOU the cognizant DCAA office will assist in defining an adequate submission.

10. DATED SIGNATURE AND TITLE OF THE REQUESTING AGENCY (DOT) CONTRACTING OFFICER

_________________________________

_________________________________

_____________________________________

Insert typed name, office address, and phone number for the CO.

Note: Pursuant to the MOU DCAA will acknowledge acceptance or rejection of IAOs in writing within 15 days after receipt of the IAO.


Cover Letter for Memorandum of Understanding 
Return to Office of Acquisition and Grant Home Page