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 and Introduction DCAA Contract Audit Manual - Foreword and Introduction to the DCAA Contract Audit Manual
Chapter 1 Introduction to Contract Audit (Sept 2016)
Chapter 2 Auditing Standards (Sept 2016)
Chapter 3 Audit Planning (Sept 2016)
Chapter 4 General Audit Requirements (Sept 2016)
Chapter 5 Audit of Policies, Procedures, and Internal Controls Relative to Accounting and Management Systems (Sept 2016)
Chapter 6 Incurred Costs Audit Procedures (Sept 2016)
Chapter 7 Reserved - Go to Selected Areas of Cost Guidebook
Chapter 8 Cost Accounting Standards (Sept 2016)
Chapter 9 Audit of Cost Estimates and Price Proposals (Sept 2016)
Chapter 10 Preparation and Distribution of Audit Reports (Sept 2016)
Chapter 11 Audit of Contractor Compliance with Contract Financial Management Requirements (Sept 2016)
Chapter 12 Auditing Contract Termination, Delay/Disruption, and Other Price Adjustment Proposals or Claims (Sept 2016)
Chapter 13 Audits at Educational Institutions, Nonprofit Organizations and Federally Funded Research and Development Centers (FFRDCs) (Sept 2016)
Chapter 14 Other Contract Audit Assignments (Sept 2016)
Chapter 15 Other DCAA Functions (Sept 2016)
Appendix A Contract Cost Principles and Procedures (Sept 2016)
Appendix B Specialist Assistance (Sept 2016)
Topical Index Topical Index (Sept 2016)

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.