CAM – Contract Audit Manual

As of January 2013, the hardcopy of the DCAA Contract Audit Manual is no longer available.

We have provided prior years' versions of CAM in electronic format (PDF) in the CAM Archives.

The most current version of CAM is provided, by chapter, in electronic format below. User comments/suggestions are welcome; refer to Section 0-007 of the CAM for details. Current audit guidance not yet incorporated into the CAM can be found on the MRDs - Audit Guidance Memos page.

Contents
Chapter Title
Foreword DCAA Contract Audit Manual - Foreword
TOC Table of Contents (February 2013)
Chapter 0 Introduction to the DCAA Contract Audit Manual (Apr 17, 2014)
Chapter 1 Introduction to Contract Audit (May 16, 2014)
Chapter 2 Auditing Standards (Apr 10, 2014)
Chapter 3 Audit Planning (May 16, 2014)
Chapter 4 General Audit Requirements (Apri 17, 2014)
Chapter 5 Audit of Policies, Procedures, and Internal Controls Relative to Accounting and Management Systems (May 16, 2014)
Chapter 6 Incurred Costs Audit Procedures (Feb 24, 2014)
Chapter 7 Selected Areas of Cost (Apr 29, 2014)
Chapter 8 Cost Accounting Standards (Jul 24, 2014)
Chapter 9 Audit of Cost Estimates and Price Proposals (Jul 25, 2014)
Chapter 10 Preparation and Distribution of Audit Reports (Jun 27, 2014)
Chapter 11 Audit of Contractor Compliance with Contract Financial Management Requirements (Feb 15, 2013)
Chapter 12 Auditing Contract Termination, Delay/Disruption, and Other Price Adjustment Proposals or Claims (Mar 26, 2013)
Chapter 13 Audits at Educational Institutions, Nonprofit Organizations and Federally Funded Research and Development Centers (FFRDCs) (Feb 19, 2013)
Chapter 14 Other Contract Audit Assignments (Apr 18, 2014)
Chapter 15 Other DCAA Functions (Aug 29, 2013)
Appendix A Contract Cost Principles and Procedures (Jul 16, 2013)
Appendix B Statistical Sampling Techniques (Feb 21, 2013)
Appendix C Reserved
Appendix D Technical Specialist Assistance (Dec 31, 2013)
Appendix E Graphic and Regression Analysis Techniques (Jul 11, 2013)
Appendix F Reserved
Appendix G Reserved
Appendix H Reserved
Appendix I Work Sampling (Feb 21, 2013)
Topical Index Topical Index (May 16, 2014)


All inquiries for additional information should be directed to the local DCAA field audit office (FAO). You can find the FAO’s address and telephone number by accessing 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.