CAM – CONTRACT AUDIT MANUAL

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

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 and Introduction DCAA Contract Audit Manual - Foreword and Introduction to the DCAA Contract Audit Manual (Oct 2024)
Chapter 1 Introduction to Contract Audit (Oct 2024)
Chapter 2 Auditing Standards (Feb 2025)
Chapter 3 Audit Planning (Feb  2025)
Chapter 4 General Audit Requirements (Mar 2025)
Chapter 5 Audit of Contractor Compliance with Defense Federal Acquisition Regulation Supplement for Contractor Business Systems and Subsystems (Feb 2025)
Chapter 6 Incurred Costs Audit Procedures (Feb 2025)
Chapter 7 Selected Areas of Cost
Chapter 8 Cost Accounting Standards (Oct 2024)
Chapter 9 Audit of Cost Estimates and Price Proposals (Mar 2025)
Chapter 10 Preparation and Distribution of Audit Reports (Oct 2024)
Chapter 11 Audit of Contractor Compliance with Contract Financial Management Requirements (Aug 2020)
Chapter 12 Auditing Contract Termination, Delay/Disruption, and Other Price Adjustment Proposals or Claims (Mar 2025)
Chapter 13  Audits at Educational Institutions Nonprofit Organizations and FFRDCs (Nov 2021)
Chapter 14 Other Contract Audit Assignments (Mar 2025)
Chapter 15 Other DCAA Functions (Oct 2024)
Appendix A Contract Cost Principles and Procedures (Jan 2021)
Appendix B Specialist Assistance (Nov 2024)
Topical Index Keyword Index (May 2019)

 

 

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.

 

 

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