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
08/04/2022 22-OWD-003(R) FY 2022 DMIS Year-End Closing Procedures NA NA
07.08.2022 22-PSP-003(R) TIN Change Code NA NA
5.17.2022 22-PAS-001(R) Required Management Inquires on Use of Specialists NA NA
11.15.2021 21-PSP-008(R) Compensation Cap for 2022 NA NA
6.15.2021 21-PAS-004(R) Audit Alert on Reporting Material Noncompliances and Scope Limitations NA NA
4.23.2021 20-PIC-006(R) REVISED 20-PIC-006(R) Revised Audit Alert on Coronavirus Legislation and Regulations NA NA
2.25.2021 21-PSP-002(R) REISSUED 21-PSP-002(R) Audit Guidance on Forward Pricing Rate Proposal Audit (23000) Revised Audit Criteria NA 23000
1.15.2021 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
2/15/2018 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
6/30/2016 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
2/19/2016 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
4/21/2014 14-OTS-015(R) Audit Management Guidance on the Department of Defense (DoD) Contractor Disclosure Program 4-707 NA
1/30/2014 14-PPS-001(R) Audit Alert - Risk Factors Associated with Grouping, Pegging and Distribution within SAP Software NA NA
8/26/2013 13-PSP-020(R) Introduction of the New DFARS Proposal Adequacy Checklist 15-304.4c, 9-103.1b 21000, 27010
7/30/2013 13-PPS-015(R) Audit Alert on Access to Contractor Employees NA NA
5/2/2012 12-OTS-018(R) Audit Alert - Determining Sample Size for Statistical Sampling for Variables 4-602.8f(1) NA
6/10/2011 11-OTS-027(R) Guidance on Curvilinear Regression and Adjusted R2in 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
1/3/2011 11-OTS-001(R) Guidance on Variable Sampling Policy 4-600, Appendix B, 10-000 NA
10/20/2010 10-OTS-069(R) Guidance on Attribute Sampling Policy 4-600, Appendix B, 10-000 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
8/28/2006 06-OWD-039(R) Audit Management Guidance on Capturing Audits of Corporate and Intermediate Home Offices, Including Shared Services, in DMIS/Reimbursables NA NA
8/15/2006 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
12/19/2005 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
4/9/2004 04-PAC-022(R) Audit Guidance on Review of Orders under GSA Schedule Contracts NA 10100, 10110, 10160, 10170, 21000