Yes.  The DCAA has two newly created audit objectives related to the CARES Act.  As the CARES Act and funds received by contractors is a relatively recent thing, these audit objectives and forthcoming procedures are evolving and under development.  However, we are seeing the DCAA involved in two main areas.  First, the treatment of forgiven loans received under the Paycheck Protection Program (PPP).  The DoD’s and DCAA’s position is that forgiven PPP loans are to be treated as credits under FAR 31.201-5.  This means that contractors with cost reimbursement contracts may be required to credit to the government applicable portions of the forgiven loan proceeds.  Second, the DCAA is currently developing audit procedures related to contractors submitting REAs under Section 3610 of the CARES Act.  Contractors will need to provide comprehensive supporting documentation for requests for reimbursement and should follow the published DoD guidance.