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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
09/15/2025 25-CASD-005(R) 2024 Generally Accepted Government Auditing Standards (GAGAS) Update Chapter 5  
08/04/2025 25-CSPD-002(R) Audit Alert on DFARS Business System Terminology   11070, 11090, 12500, 17741, 24010
05/13/2025 25-PSC-001(R) Revised Audit Guidance for Contractor Business System Audits Chapter 5 11070, 11090, 12500, 17741, 24010
12/03/2024 24-PSP-009(R) Audit Alert on Contractor Compensation Cap - Statutory Fiscal Year 2025 6-414.7 NA

09/10/2024

 24-PIC-005(R) Updated Guidance on Reporting Questioned Direct Costs on Incurred Costs 10-210.1; 6-708.5 10100
02/22/2024 24-PAS-002(R) Updated Guidance on Scanned Documents 3.204-21 10100

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