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.
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| Date |
MRD Number |
Subject |
CAM Ref |
5-Digit Activity Code |
| 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 |
| 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 |
| 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 |