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 (Nov 2021)
Chapter 1 Introduction to Contract Audit (Feb 2022)
Chapter 2 Auditing Standards ( Feb 2022)
Chapter 3 Audit Planning (Jan  2022)
Chapter 4 General Audit Requirements (Jan 2022)
Chapter 5 Audit of Policies Procedures and Internal Controls Relative to Accounting and Management Systems (Jan 2022)
Chapter 6 Incurred Costs Audit Procedures (May 2022)
Chapter 7 Selected Areas of Cost
Chapter 8 Cost Accounting Standards (Mar 2021)
Chapter 9 Audit of Cost Estimates and Price Proposals (Nov 2021)
Chapter 10 Preparation and Distribution of Audit Reports (Nov 2021)
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 (Nov 2021)
Chapter 13  Audits at Educational Institutions Nonprofit Organizations and FFRDCs (Nov 2021)
Chapter 14 Other Contract Audit Assignments (Mar 2022)
Chapter 15 Other DCAA Functions (Oct 2021)
Appendix A Contract Cost Principles and Procedures (Jan 2021
Appendix B Specialist Assistance (Feb 2020)
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.