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
2/22/2024 24-PAS-002(R) Updated Guidance on Scanned Documents 3.204-21 10100
11/21/2023 23-PSP-010(R) Audit Alert on Contractor Compensation Cap – Statutory Fiscal Year 2024 6-414.7 NA
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
07/08/2022 22-PSP-003(R) TIN Change Code NA NA
05/17/2022 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
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
04/9/2004 04-PAC-022(R) Audit Guidance on Review of Orders under GSA Schedule Contracts NA 10100, 10110, 10160, 10170, 21000