MRDS – AUDIT GUIDANCE MEMOS

These memos provide audit guidance that has not yet been incorporated into the CAM. In addition to consulting the CAM, check these memos for the latest guidance.


Date	MRD Number	Subject	CAM Ref	5-Digit Activity Code
05/13/2025	25-PSC-001(R)	Revised Audit Guidance for Contractor Business System Audits	CAM Chapter 5	11070, 24010CE, 24010DC
12/03/2024	24-PSP-009(R)	Audit Alert on Contractor Compensation Cap - Statutory Fiscal Year 2025	CAM 6-414.7	NA
9/10/2024	24-PIC-006(R)	Updated Guidance on Reporting Questioned Direct Costs on Incurred Costs [Formerly Issued As 24-PIC-005]	CAM 10-210.1; 6-708.5	10100
2/22/2024	24-PAS-002(R)	Updated Guidance on Scanned Documents	3.204-21	10100
10/03/2023	23-PAC-009(R)	Cost Impact for Unilateral CAP Change	NA	NA
08/09/2023	23-PIC-008(R)	Revised Procedures for Real-Time Audits	NA	NA
01/26/2023	23-PSP-003(R)	Audit Alert on Early Engagement of Forward Pricing Price Proposals and Forward Pricing Rate Proposals	NA	NA
05/17/2022	22-PAS-001(R)	Required Management Inquires on Use of Specialists	NA	NA
06/15/2021	21-PAS-004(R)	Audit Alert on Reporting Material Noncompliances and Scope Limitations	NA	NA
04/23/2021	20-PIC-006(R)	REVISED 20-PIC-006(R) Revised Audit Alert on Coronavirus Legislation and Regulations	NA	NA
02/25/2021	21-PSP-002(R)	REISSUED 21-PSP-002(R) Audit Guidance on Forward Pricing Rate Proposal Audit (23000) Revised Audit Criteria	NA	23000
01/15/2021	21-OTS-001(R)	Revised Guidance on Interim Cost Voucher Reviews	NA	NA
06/19/2020	20-PAS-003(R)	Audit Guidance on Implementing the GAGAS 2018 Revision	NA	NA
04/10/2020	20-PAS-001(R)	Audit Alert on Limited Contractor Access Due to COVID-19	NA	NA
11/27/2018	18-PSP-006(R)	Audit Guidance on Revised Treatment of Incomplete or Inadequate Prime Contractor Cost or Price Analyses	NA	NA
02/15/2018	18-PSP-002(R)	Audit Alert on Auditing Long Term Agreements (LTAs)	NA	NA
11/21/2017	17-PAC-008(R)	Audit Guidance on Application of DFARS 231.205-18, Independent Research and Development and Bid and Proposal Costs	NA	NA
06/30/2016	16-PSP-007(R)	Audit Alert on Handling Incurred Cost Proposals Using a Blending Approach of Compensation Caps Proposal Less Than $250 Million in ADV	NA	10100
02/19/2016	16-PSP-005(R)	Audit Alert on DCMA Implementation Guidance on Blended Compensation Caps	NA	NA
10/28/2015	15-PSP-011(R)	Audit Alert on DCMA Requests for Tailored Audit Support of Forward Pricing Rate Proposals	NA	23000
01/30/2014	14-PPS-001(R)	Audit Alert - Risk Factors Associated with Grouping, Pegging and Distribution within SAP Software	NA	NA
08/26/2013	13-PSP-020(R)	Introduction of the New DFARS Proposal Adequacy Checklist	15-304.4c, 9-103.1b	21000, 27010
07/30/2013	13-PPS-015(R)	Audit Alert on Access to Contractor Employees	NA	NA

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