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 (Dec 2017)
Chapter 2 Auditing Standards (Dec 2017)
Chapter 3 Audit Planning (Dec 2017)
Chapter 4 General Audit Requirements (Dec 2017)
Chapter 5 Audit of Policies, Procedures, and Internal Controls Relative to Accounting and Management Systems (Dec 2017)
Chapter 6 Incurred Costs Audit Procedures (Dec 2017)
Chapter 7 Selected Areas of Cost (Dec 2017)
Chapter 8 Cost Accounting Standards (Dec 2017)
Chapter 9 Audit of Cost Estimates and Price Proposals (Dec 2017)
Chapter 10 Preparation and Distribution of Audit Reports (Dec 2017)
Chapter 11 Audit of Contractor Compliance with Contract Financial Management Requirements (Dec 2017)
Chapter 12 Auditing Contract Termination, Delay/Disruption, and Other Price Adjustment Proposals or Claims (Dec 2017)
Chapter 13 Audits at Educational Institutions, Nonprofit Organizations and Federally Funded Research and Development Centers (FFRDCs) (Dec 2017)
Chapter 14 Other Contract Audit Assignments (Dec 2017)
Chapter 15 Other DCAA Functions (Dec 2017)
Appendix A Contract Cost Principles and Procedures (Dec 2017)
Appendix B Specialist Assistance (Dec 2017)
Appendix C Work Sampling (Dec 2017)
Topical Index Keyword Index (Dec 2017)

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.