Open as of December 31, 2011
The memorandums listed are in Adobe's PDF format unless otherwise noted.
| Date | MRD Number | Subject | CAM Ref | 5-Digit Activity Code |
|---|---|---|---|---|
| 12/27/2011 | 11-PPD-024(R) | Audit Alert on the Use of DMIS Activity Code 10160 Assignments | NA | NA |
| 12/19/2011 | 11-PPS-022(R) | Central Repository for Earned Value Management System (EVMS) Reports and Contractor Cost Data Reports (CCDR) | NA | NA |
| 12/14/2011 | 11-PAC-021(R) | Audit Alert on Performance of Audit Steps to Test Cost Accounting Practices for Compliance with Cost Accounting Standards in Current Audits | NA | NA |
| 11/4/2011 | 11-PPD-020(R) | Revised Audit Program for Major Incurred Cost Audits and Guide for Determining Adequacy of Incurred Cost Proposal | NA | 10100 |
| 9/29/2011 | 11-PSP-017(R) | Audit Guidance on Procedures for Reviewing Subcontract Commercial Items in Forward Pricing Proposals | 9-406.3 | NA |
| 9/29/2011 | 11-PAS-016(R) | Audit Guidance on Obtaining an Understanding of Relevant Internal Controls (Revised B-2 Working Paper) | NA | Various |
| 9/12/2011 | 11-PAC-015(R) | Audit Guidance on Lobbying Costs Related to Legislative Earmarks | 7-2116 | NA |
| 8/19/2011 | 11-PSP-014(R) | Revised Audit Program for Postaward Audits | 14-100 | 42000 |
| 7/26/2011 | 11-PPS-012(R) | Audit Guidance on Independent Reference Reviews | NA | NA |
| 7/22/2011 | 11-PPS-011(R) | Audit Guidance on Performance of Earned Value Management System (EVMS) Audits | 11-201, 11-202 & 11-203 | 17750, 17760 & 17770 |
| 7/7/2011 | 11-PAS-010(R) | Audit Alert on Timely Resolution of Independence Impairments | NA | NA |
| 6/23/2011 | 11-PSP-009(R) | Audit Guidance on Subcontract Proposals Submitted by Governmental Facilities Operated by DoD | 9-103.1 & 9-104.1 | NA |
| 6/10/2011 | 11-OTS-027(R) | Guidance on Curvilinear Regression and Adjusted R2 in EZ-Quant Regression Analysis Version 1.2.0. | Appendix E | NA |
| 6/2/2011 | 11-OTS-024(R) | Audit Guidance on Reporting Cost Avoidance for Operations Audits | 5-812.4a, 10-408.1a, 14-504 | NA |
| 5/25/2011 | 11-PAS-008(R) | Rescission of Audit Guidance on Reporting Requirements Related to Seeking Employment with DCAA's Government Stakeholders | NA | NA |
| 5/20/2011 | 11-PPD-007(R) | Audit Guidance on Discontinuance of DCAA-Initiated Contractor Financial Condition Risk Assessments and Financial Capability Audits | 5-200, 14-200, 14-300 | 17500, 17600, 17610, 17740, 17741 |
| 5/2/2011 | 11-PPD-006(R) | Audit Guidance on the Review of Interim Public Vouchers for Department of Homeland Security (DHS) Contracts | NA | NA |
| 2/18/2011 | 11-PSP-003(R) | Audit Guidance on Limitations on Pass-Through Changes FAR 52.215-22,52.215-23, 31.203(i) | New Section | 10100, 15400, 21000 |
| 2/4/2011 | 11-PAC-002(R) | Audit Guidance on Cost Impact Resulting from CAS 405 Noncompliance Related to Dependent Health Benefit Costs | 8-502.5.b | NA |
| 1/18/2011 | 11-PAC-001(R) | Audit Guidance on DCMA/DCAA Cost Recovery Initiative (CRI) and Related Rough Order of Magnitude (ROM) Calculation for Unresolved CAS Cost Impact Issues | 8-302, 8-303, 8-504 | 19100, 19200, 19500 |
| 1/3/2011 | 11-OTS-001(R) | Guidance on Variable Sampling Policy | 4-600, Appendix B, 10-000 | NA |
| 12/23/2010 | 10-PPS-036(R) | Audit Alert for Modifying Standard Audit Programs | NA | NA |
| 12/15/2010 | 10-PAS-035(R) | Audit Guidance on Contractor Notification Letters | 4-302.3, Figures 4-1-1, 4-1-2, 4-1-3 | NA |
| 12/6/2010 | 10-PAC-034(R) | Audit Guidance on Impact of Codification of Generally Accepted Accounting Principles (GAAP) | 4-503.2(c), 5-911.4, Various Sections in Chapter 7 | 13010 |
| 11/15/2010 | 10-PSP-033(R) | Audit Guidance on Audit Procedures Related to Long Term Agreements (LTAs) | 9-407.6 | 21000 |
| 10/29/2010 | 10-PPS-032(R) | Audit Guidance on New DCAA Report Cover Sheet | 10-205.1, 10-212, Figure 10-2-1, Figure 10-2-4 | NA |
| 10/20/2010 | 10-OTS-069(R) | Guidance on Attribute Sampling Policy | 4-600, Appendix B, 10-000 | NA |
| 10/18/2010 | 10-PSP-030(R) | Increased Thresholds for Price Proposal Audits | NA | NA |
| 10/15/2010 | 10-PAS-029(R) | Audit Guidance on Retaining Working Papers | 4-403f | NA |
| 10/7/2010 | 10-PSP-028(R) | Revised Audit Program for Price Proposal Audits, Part(s) of Proposal Audits and Cost Realism Audits | NA | 21000, 27000, & 27010 |
| 9/30/2010 | 10-PPS-027(R) | Audit Guidance on Modifying Standard Audit Program Steps | 3-103.3, 3-103.4 | NA |
| 9/9/2010 | 10-PAS-024(R) | Audit Guidance on Auditor Communications ("The Rules of Engagement") | 4-100, 4-300 | NA |
| 9/9/2010 | 10-PAS-023(R) | Audit Alert on Auditor Attendance at Negotiations | NA | NA |
| 8/24/2010 | 10-PSP-021(R) | Audit Alert Related to Budgetary Data Supporting Forward Pricing Rates | NA | NA |
| 8/24/2010 | 10-PAS-020(R) | Audit Guidance on Audit Report Contacts and Disagreements on Audit Findings | 4-403, 10-211 | NA |
| 7/29/2010 | 10-PPS-019(R) | Delegation of Signature Authority for Audit Reports | NA | NA |
| 6/4/2010 | 10-PSP-018(R) | Audit Alert on Reporting on Forward Pricing Rates in Pricing Proposals | NA | NA |
| 6/1/2010 | 10-PPS-017(R) | Delegation of Signature Authority for Provisional Approval of Public Vouchers | NA | NA |
| 5/27/2010 | 10-PAS-015(R) | Guidance on Resolving Contract Audit Recommendations | 1-403.3 & 1-403.4 | NA |
| 5/25/2010 | 10-PSP-016(R) | Transmittal of Department of Air Force Memorandum on Timely Undefinitized Contract Action (UCA) Definitization/Negotiated Awards and Contractor Responsiveness | NA | NA |
| 5/13/2010 | 10-PAS-014(R) | Audit Alert on Supplemental Revisions to Working Papers after Report Issuance | NA | NA |
| 4/23/2010 | 10-PPD-012(R) | Audit Guidance on the Executive Compensation Cap for Contractor Fiscal Years 2010 and Beyond | NA | NA |
| 3/22/2010 | 10-PAC-010(R) | Audit Guidance on Revision to FAR 31.205-46(b) and (c) - Limiting Airfare to the Lowest Airfare Available to the Contractor | 7-1002, 7-1003 | NA |
| 3/2/2010 | 10-PSP-009(R) | Audit Guidance on Inter-Organizational Transfers Included in Contractor Forward Pricing Proposals | 9-105, 10-305.8c & d | 21000, 27000 |
| 2/18/2010 | 10-PAS-005(R) | Audit Guidance on Performing Follow-Up audits and Limited Scope Audits | 3-305.3, 3-305.4, 3-306 | NA |
| 2/17/2010 | 10-PAC-004(R) | Audit Guidance on Revision to DFARS Parts 225.73 and 231.2 Related to Allowability of Lease Costs Associated with Government Equipment Used for Display or Demonstration | 7-1202.2, 7-1307.3 | NA |
| 2/16/2010 | 10-PAS-003(R) | Audit Guidance Related to Audits Performed by Foreign Auditors under Reciprocal Agreements | 4-1000, 9-103.1, 9-104 | NA |
| 1/12/2010 | 10-PAS-001(R) | Audit Guidance on Marking Memorandums “FOR OFFICIAL USE ONLY” | 10-202, 10-203.13 | NA |
| 12/10/2009 | 09-PPD-024(R) | Audit Guidance on Department of Defense Indirect Cost Limitation for Basic Research Awards | NA | 10110 |
| 12/9/2009 | 09-OTS-052(R) | Audit Guidance Memorandum – Calculating Achieved Precision Percentage in Statistical Sampling for Variables | NA | NA |
| 11/9/2009 | 09-PAS-023(R) | Audit Alert on Sources of Current Guidance | NA | NA |
| 11/9/2009 | 09-PAS-022(R) | Audit Guidance on Audit Report Points of Contact | 10-211.a | NA |
| 10/22/2009 | 09-PAS-021(R) | Audit Guidance on the Status of Contractor Systems of Internal Controls as Documented in the Contractor Organization and Systems and Scope of Audit Sections of Audit Reports | 10-210.7, 10-306 | NA |
| 8/24/2009 | 09-PSP-016(R) | Audit Guidance on review of Dependent Health Benefits Costs | NA | NA |
| 8/3/2009 | 09-PAS-015(R) | Audit Guidance on Evaluation of Final Vouchers | 10-900 and Various Others | 15400 |
| 7/23/2009 | 09-PAS-014(R) | Audit Guidance on Federal Acquisition Regulation (FAR) Revisions Related to Contractor Code of Business Ethics and Conduct | 5-306, 5-311.3, 5-907g | 11070 |
| 7/2/2009 | 09-PAS-012(R) | Audit Alert on Link to DoDIG Fraud Handbook | NA | NA |
| 6/30/2009 | 09-PSP-011(R) | Audit Guidance on Performing Audits of Subcontract Forward Pricing Proposals | 9-104, 9-106, 10-304.8 | NA |
| 6/17/2009 | 09-PAC-010(R) | Audit Alert on Issuing Audit Reports When a CAS Noncompliance is Found During Normal Audit Functions | NA | NA |
| 6/15/2009 | 09-PPD-009(R) | Audit Alert on the Use of the Incurred Cost Electronically (ICE) Model | NA | NA |
| 6/1/2009 | 09-PAC-007(R) | Audit Alert on Reviewing Projected Pension Costs | NA | NA | 4/15/2009 | 09-PPD-006(R) | Audit Guidance on Approving and Rescinding Contractor's Authorization to Participate in the Direct Bill Program for Major Contractors | 6-1007 | 11010, 11015 |
| 4/9/2009 | 09-PSP-005(R) | Audit Alert on Performing Audits of Part(s) of a Proposal | NA | NA |
| 3/13/2009 | 09-PAS-004(R) | Audit guidance on Reporting Significant/Sensitive Unsatisfactory Conditions Related to Actions of Government Officials | 4-803, 4-804 | NA |
| 3/3/2009 | 09-OO-010(R) | Audit Management Guidance – Reporting Suspected Contractor Fraud and Other Contractor Irregularities | Figure 4-7-2 | NA |
| 1/22/2009 | 09-PPD-002(R) | Audit Guidance on Performance of Earned Value Management Systems (EVMS) Audits | 11-202.2, 11-202.8, 11-203.5 | 17770 |
| 12/19/2008 | 08-PAS-043(R) | Audit Guidance on Significant Deficiencies/Material Weaknesses and Audit Opinions on Internal Control Systems | 10-408.2 | NA |
| 12/19/2008 | 08-PAS-041(R) | Audit Guidance on Limited Scope Audit Reports on Internal Controls | 3-300, 5-110, 10-408.2, 10-413 | OAG |
| 11/10/2008 | 08-OAL-073(R) | Audit Guidance Revision to DCAA’s Role in Source Selection Evaluation Boards (SSEB) and Providing Financial Liaison Advisory Services | 15-305.10 | NA |
| 11/3/2008 | 08-PPD-037(R) | Audit Guidance on Assessing Compensation Reasonableness through Benchmarking | 5-808.8c(2) | NA |
| 10/20/2008 | 08-PPD-036(R) | Audit Alert on Current Economic Conditions and Financial Condition Risk Assessments | NA | NA |
| 10/9/2008 | 08-PPD-035(R) | Audit Alert on Assessing Compensation Reasonableness When a Contractor Uses Compensation Consultants to Determine Executive Compensation | NA | NA |
| 10/8/2008 | 08-PPD-034(R) | Audit Guidance for Annual Testing of Contractor Eligibility for Direct Bill Program | 6-1000 | 11015 |
| 10/3/2008 | 08-PAS-032(R) | Audit Guidance on Release of Contractor Proprietary Information to Third-Party Service Providers | 1-507 | NA |
| 10/2/2008 | 08-PPD-031(R) | Audit Management Guidance on DCAA Training Related to OMB Circular A-133 Audits | NA | NA |
| 8/11/2008 | 08-PAS-026(R) | Audit Guidance on DCAA Audit Services Performed in Support of Integrated Product Teams (IPTs) | NA | NA |
| 8/5/2008 | 08-PAS-024(R) | Audit Guidance Discontinuing DCAA Participation in Integrated Product Teams (IPTs) | NA | NA |
| 8/1/2008 | 08-PAS-023(R) | Audit Alert on Working Paper Documentation | NA | NA |
| 7/31/2008 | 08-PAS-022(R) | Audit Alert on Handling Disagreements on Audit Findings | NA | NA |
| 7/28/2008 | 08-OTS-049(R) | Effecting Cost Suspensions and Disallowance on Cost Reimbursement Contracts for Direct Bill Authorized Contractors Using Wide Area Workflow | 6-1007.7 | NA |
| 6/19/2008 | 08-PPD-020(R) | Audit Guidance on Audits of Contractor Cost Data Reports (CCDRs) | 11-408 | NA |
| 6/19/2008 | 08-PSP-019(R) | Audit Alert on Performance of Postaward (Defective Pricing) Audits | NA | NA |
| 5/19/2008 | 08-PPD-018(R) | Audit Guidance on the Executive Compensation Cap for Contractor Fiscal Years 2008 and Beyond | 6-414.8 | NA |
| 4/24/2008 | 08-PAS-015(R) | Audit Alert - Lobbying Costs Related to Legislative Earmarks | NA | NA |
| 4/24/2008 | 08-PPD-014(R) | Audit Guidance on DoD Commercial Time-and-Materials (T&M) and Labor-Hour (LH) Contracts | 6-1000 | 17740, 17910 |
| 3/4/2008 | 08-PAC-010(R) | Audit Guidance on the Application of FAR 31.205-6(p), Limitation on Allowability of Compensation for Certain Contractor Personnel | 6-414.9 | NA |
| 2/5/2008 | 08-PAS-003(R) | Audit Guidance on the July 2007 Revision to Generally Accepted Government Auditing Standards (Yellow Book) | 2-203.1, 2-303, 4-301, 10-212.2, 10-407 | 10501, 10502, 10503 |
| 12/6/2007 | 07-OTS-065(R) | Suspension and Disallowance of Costs on Cost Reimbursement Contracts on Contractor Interim Billings Submitted Using the Wide Area Workflow (WAWF) - Receipts and Acceptance System | NA | NA |
| 11/26/2007 | 07-PPD-038(R) | Audit Alert on Reporting Questioned Costs on Time-and-Materials (T&M) and Labor Hour (LH) Contracts | NA | NA |
| 10/16/2007 | 07-PPD-035(R) | Audit Guidance on Cost and Software Data Reporting (CSDR) Manual (DoD 5000.04-M-1) | 11-400 | 17870 |
| 09/05/2007 | 07-PSP-030(R) | Audit Guidance on Supporting Contracting Officer's Cost Realism Analysis | Various Chapters in 9 & 10 | 27000 |
| 08/15/2007 | 07-PPD-026(R) | Audit Guidance and Related Audit Program Changes for OMB Circular A-133 Audits | 13-704 | 10110 |
| 07/31/2007 | 07-PPD-023(R) | Audit Guidance on Time-and-Materials (T&M) and Labor Hours (LH) Contracts | 3-2S1, 5-1100, 6-204 | 10100 |
| 07/26/2007 | 07-PAC-021(R) | Audit Alert on Contractor Responsibility for Maintaining Pension Data Records | NA | NA |
| 05/01/2007 | 07-PAC-013(R) | Audit Guidance on the Impact of the Pension Protection Act of 2006 | 9-703.8b, 7-606, 8-412b | 19412 |
| 04/25/2007 | 07-OTS-022(R) | Audit Guidance Memorandum: Direct Submission of Interim Public Vouchers – Special Requirements Related to Wide Area Work Flow (WAWF) | 6-1007.1 | NA |
| 04/13/2007 | 07-OTS-019(R) | Audit Guidance Memorandum: Updated Criteria for Large File Size Review | 4-407(d)(2) | NA |
| 10/12/2006 | 06-PAC-037(R) | Transmittal of Director, Defense Procurement and Acquisition Policy (DPAP) Interim Guidance on the Impact of the Pension Protection Act of 2006 on Forward Pricing | NA | NA |
| 08/28/2006 | 06-OWD-039(R) | Audit Management Guidance on Capturing Audits of Corporate and Intermediate Home Offices, Including Shared Services, in DMIS/Reimbursables | NA | NA |
| 08/15/2006 | 06-PAC-028(R) | Audit Guidance on Revised FAR 31.205-11 Limiting the Allowable Depreciation Costs for Assets Reacquired Subsequent to a Sale-and-Leasebck Transaction | 7-207, 7-4XX | 10100, 21000, 23000, 27000, 28000 |
| 12/29/2005 | 05-PPD-076(R) | Audit Guidance on Recovery Audits | NA | NA |
| 12/19/2005 | 05-PAC-074(R) | Audit Guidance on Revision to FAR 31.205-35, Relocation Costs | 7-1004.5 | NA |
| 11/22/2005 | 05-OWD-062(R) | FY 2006 Audit Management Guidance for Iraq Reconstruction | NA | 10180 |
| 08/25/2005 | 05-PAC-055(R) | Audit Guidance on Including Inactive Employees in the Calculation of CAS 413.50(c)(12) Pension Segment Closing Adjustments | 8-413.3 | 19413 |
| 06/06/2005 | 05-PAC-041(R) | Audit Guidance on Revised FAR Part 30, Cost Accounting Standards Administration, and Related Contract Clause and Solicitation Provisions | NA | NA |
| 04/12/2005 | 05-OWD-019(R) | Deactivation of Activity Code 19400 | NA | 19400 |
| 01/21/2005 | 05-PPD-010(R) | Audit Guidance for Financial Condition Risk Assessments and financial Capability Audits Requested under the Utility Privatization Initiative | 14.310 | NA |
| 10/28/2004 | 04-PQA-059(R) | Audit Guidance on Draft Report Referencing | 4-403 | NA |
| 08/11/2004 | 04-PSP-045(R) | Director, Defense Procurement and Acquisition Policy (DPAP) Guidance on Contract Pricing and Cost Accounting-Compliance with DFARS 252.211-7003, Item Identification and Valuation | 7-2125 New | NA |
| 7/27/2004 | 04-PAC-041(R) | Audit Guidance on Impact of Medicare Prescription Drug, Improvement and Modernization Act of 2003 on Contractor Postretirement Benefit (PRB) Costs | 7-609.2 | 10100, 10110, 10160, 10170, 19416, 21000, 23000, 25000, 27000, 28000 |
| 07/13/2004 | 04-PAC-040(R) | DCMA/DCAA Joint Guidance Implementing the Teledyne Decision on CAS 413.50(c)(12) Segment Closing Adjustments | 8-413.3 | 19413 |
| 05/11/2004 | 04-PPD-028(R) | Revised Audit Guidance on Audits of Contractor Prepared Reconciliations | 14-911 | 17330 |
| 04/12/2004 | 04-PPD-023(R) | Audit Guidance on Compensation Costs for Contractor Employees Located in Foreign Countries and Performing Work under Iraq Reconstruction Contracts | 5-808 | 13020, 10100, 10110, 10160, 10170, 21000, 23000, 25000, 27000, 28000, 42000, 42097, 42098, 42099 |
| 04/09/2004 | 04-PAC-022(R) | Audit Guidance on Review of Orders under GSA Schedule Contracts | NA | 10100, 10110, 10160, 10170, 21000 |
| 05/16/2002 | 02-PAC-040(R) | Transmittal of DDP Guidance on Changes in Cost Accounting Practice | NA | 19100 |
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