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 - Foreword
TOC Table of Contents (December 2011)
Chapter 0 Introduction to the DCAA Contract Audit Manual (May 26, 2011)
Chapter 1 Introduction to Contract Audit (Nov 30, 2011)
Chapter 2 Auditing Standards (Dec 21, 2011)
Chapter 3 Audit Planning (Dec 1, 2011)
Chapter 4 General Audit Requirements (Nov 29, 2011)
Chapter 5 Audit of Policies, Procedures, and Internal Controls Relative to Accounting and Management Systems (Dec 7, 2011)
Chapter 6 Incurred Costs Audit Procedures (Oct 18, 2011)
Chapter 7 Selected Areas of Cost (Dec 23, 2011)
Chapter 8 Cost Accounting Standards (Dec 21, 2011)
Chapter 9 Audit of Cost Estimates and Price Proposals (Oct 3, 2011)
Chapter 10 Preparation and Distribution of Audit Reports (Dec 8, 2011)
Chapter 11 Audit of Contractor Compliance with Contract Financial Management Requirements (Dec 31, 2010)
Chapter 12 Auditing Contract Termination, Delay/Disruption, and Other Price Adjustment Proposals or Claims (Dec 6, 2011)
Chapter 13 Audits at Educational Institutions, Nonprofit Organizations, and Federally Funded Research and Development Centers (FFRDCs) (Sep 30, 2011)
Chapter 14 Other Contract Audit Assignments (Dec 6, 2011)
Chapter 15 Other DCAA Functions (Jun 7, 2011)
Appendix A Contract Cost Principles and Procedures (Dec 30, 2011)
Appendix B Statistical Sampling Techniques (Dec 19, 2011)
Appendix C Reserved
Appendix D Technical Specialist Assistance (Jun 14, 2011)
Appendix E Graphic and Regression Analysis Techniques (Dec 22, 2011)
Appendix F Reserved
Appendix G Reserved
Appendix H Reserved
Appendix I Work Sampling (May 19, 2009)
Topical Index Topical Index (Nov 29, 2011)
Page last updated: January 18, 2012
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