Code of Federal Regulations · Section
§ 1242.101 — 1242.101 Contract Audit Responsibilities
48 C.F.R. § 1242.101
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(b) It is DOT policy that private certified public accounting (CPA) firms may be used to provide audit services as described in FAR 42.101 to DOT contracting officers when procurement schedule demands cannot be met by the Defense Contract Audit Agency (DCAA) or the agency with audit cognizance.
Authorizing Statute
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Chief Acquisition Officers and senior procurement executives41 U.S.C. § 1702
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Departmental regulations5 U.S.C. § 301
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General authority41 U.S.C. § 1121