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.

Chapter Title
Foreword DCAA Contract Audit Manual - Foreword
TOC Table of Contents (May 2015)
Chapter 0 Introduction to the DCAA Contract Audit Manual (Apr 17, 2014)
Chapter 1 Introduction to Contract Audit (Oct 15, 2015)
Chapter 2 Auditing Standards (Oct 15, 2015)
Chapter 3 Audit Planning (Oct 13, 2015)
Chapter 4 General Audit Requirements (Oct 1, 2015)
Chapter 5 Audit of Policies, Procedures, and Internal Controls Relative to Accounting and Management Systems (Oct 14, 2015)
Chapter 6 Incurred Costs Audit Procedures (Sep 16, 2015)
Chapter 7 Selected Areas of Costs (Oct 20, 2014)
Chapter 8 Cost Accounting Standards (Jul 29, 2015)
Chapter 9 Audit of Cost Estimates and Price Proposals (Oct 20, 2015)
Chapter 10 Preparation and Distribution of Audit Reports (Nov 5, 2014)
Chapter 11 Audit of Contractor Compliance with Contract Financial Management Requirements (Jul 6, 2015)
Chapter 12 Auditing Contract Termination, Delay/Disruption, and Other Price Adjustment Proposals or Claims (May 20, 2015)
Chapter 13 Audits at Educational Institutions, Nonprofit Organizations and Federally Funded Research and Development Centers (FFRDCs) (Mar 26, 2015)
Chapter 14 Other Contract Audit Assignments (Oct 20, 2015)
Chapter 15 Other DCAA Functions (Dec 22, 2014)
Appendix A Contract Cost Principles and Procedures (Jul 16, 2013)
Appendix B Reserved (cancelled Feb 2015)
Appendix C Reserved
Appendix D Technical Specialist Assistance (May 20, 2015)
Appendix E Reserved (cancelled May 2015)
Appendix F Reserved
Appendix G Reserved
Appendix H Reserved
Appendix I Work Sampling (Feb 26, 2015)
Topical Index Topical Index (May 20, 2015)

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.