(a)
(i) The Defense Contract Audit Agency (
DCAA) has been designated as the DOD agency responsible for the performance of audit functions for NASA contracts, except those awarded to educational institutions for which other agencies have audit cognizance under
OMB Circular No. A-133, those with Canadian contractors, and those for which NASA will perform audits.
(ii) Cross-servicing arrangements are the responsibility of the Headquarters Office of External Relations (Code ID). Contracting officers should direct questions to the Headquarters Office of Procurement (Code HK).