I have noticed that DCAA is placing more emphasis on budgeting and forecasting in its audits of contractor accounting systems. This is not a direct requirement of accounting systems but is at least implied in a number of contract clauses related to pricing and invoicing and limitations of funds and similar clauses. To get DCAA buy-in need to adequately cover the budgeting, forecasting and cost reporting processes. Particular attention should be placed on monitoring actual indirect cost rates each month, comparing to provisional and updating budgets/forecasts on a timely basis. I have noticed an increased interest by DCAA on forecasting of costs on a given project. This is all driven by cost reimbursable projects. Suggest processes and policies be updated accordingly.