DCAA Contract Audit Manual (CAM)
DCAAM 7640.1

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This manual is available to the public on an indefinite subscription basis from the Superintendent of Documents, U.S. Government Printing Office (GPO), Order Processing Code: 5852, phone (202) 512-1800 or fax (202) 512-2250.

All inquiries for additional information should be directed to the local DCAA field audit office, the address and telephone number of which can be found in the Audit Office Locator. The contractor's business location where the accounting records are maintained should be used for determining the appropriate DCAA office. If assistance is needed in determining the cognizant DCAA office, contractors may call DCAA Headquarters at (703) 767-3274.

User comments/suggestions are welcome; refer to Section 0-007 of the CAM.

Current audit guidance not yet incorporated into the CAM can be found on the audit guidance page.

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Contents
Chapter Title
Foreword DCAA Contract Audit Manual (December 2009)
Chapter 0 Introduction to the DCAA Contract Audit Manual (Nov 30, 2009)
Chapter 1 Introduction to Contract Audit (Dec 31, 2009)
Chapter 2 Auditing Standards (Jun 30, 2009)
Chapter 3 Audit Planning (Apr 22, 2009)
Chapter 4 General Audit Requirements (Dec 14, 2009)
Chapter 5 Audit of Policies, Procedures, and Internal Controls Relative to Accounting and Management Systems (Dec 3, 2009)
Chapter 6 Incurred Costs Audit Procedures (Dec 16, 2009)
Chapter 7 Selected Areas of Cost (Sep 23, 2009)
Chapter 8 Cost Accounting Standards (Dec 31, 2009)
Chapter 9 Audit of Cost Estimates and Price Proposals (Dec 31, 2009)
Chapter 10 Preparation and Distribution of Audit Reports (Dec 31, 2009)
Chapter 11 Audit of Contractor Compliance with Contract Financial Management Requirements (Aug 6, 2008)
Chapter 12 Auditing Contract Termination, Delay/Disruption, and Other Price Adjustment Proposals or Claims (Dec 31, 2008)
Chapter 13 Audits at Educational Institutions, Nonprofit Organizations, and Federally Funded Research and Development Centers (FFRDCs) (Feb 28, 2008)
Chapter 14 Other Contract Audit Assignments (Dec 14, 2009)
Chapter 15 Other DCAA Functions (Dec 31, 2009)
Appendix A Contract Cost Principles and Procedures (Mar 11, 2008)
Appendix B Statistical Sampling Techniques (Mar 6, 2009)
Appendix C Reserved
Appendix D Technical Specialist Assistance (Jun 30, 2009)
Appendix E Graphic and Computational Analysis Techniques Dec 31, 2009)
Appendix F Reserved
Appendix G Reserved
Appendix H Reserved
Appendix I Work Sampling (May 19, 2009)
Topical Index Topical Index (Dec 11, 2009)
Page last updated: February 8, 2010

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