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ResearchThe Defense Contract Audit Agency (DCAA) publishes Audit Guidance: Standard Audit reference Guides show Chapter 3.2 the Cost Accounting Standards. Note that, usually, only Cost of Money (CAS 414) is applicable to small businesses. One place to start a search for information is "Where in Federal Contracting" at: www.wifcon.com. GSA per diem rates and POV mileage rates can be found at: www.gsa.gov/, and click on "Per Diem Rates". The Federal Acquisition Regulations are accessible at: www.arnet.gov/far/. For non-profit contractors, subcontractors, and grantees, the Office of Management and Budget Circular A-122 is at: www.whitehouse.gov/omb/circulars/a122/a122.html. Prior to a USG-funded award, an organization must be registered with the Central Contractor Register: www.ccr.gov/. |
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