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 |
|---|---|---|---|---|
| 1/18/2017 | 17-PIC-001(R) | Audit Alert on Final Voucher Services | NA | NA |
| 9/30/2016 | 16-PPD-008(R) | Update - Audit Guidance on the Impact of the National Defense Authorization Act on DCAA's Audit Support to Non-Defense Agencies | 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 |
| 5/27/2016 | 16-PPD-006(R) | Audit Guidance on Revised Policy and Procedures for Low-Risk Incurred Cost Proposal Less Than $250 Million in ADV |
NA | NA |
| 2/19/2016 | 16-PSP-005(R) | Audit Alert on DCMA Implementation Guidance on Blended Compensation Caps | NA | NA |
| 2/11/2016 | 16-PPD-004(R) | Updated Audit Guidance on the Treatment of Overdue Indirect Rate Proposals | NA | 10100 |
| 2/3/2016 | 16-PPS-003(R) | Audit Alert on Updated Independent Reference Review Checklist and Procedures | 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 |
| 10/15/2015 | 15-PAS-010(R) | Audit Alert on the Supervisory Statement on Sufficiency of Evidence | NA | NA | 10/1/2015 | 15-PAS-009(R) | Audit Alert on Assessing Contractor Corrective Actions to Previously Reported Audit Findings | NA | NA | 10/1/2015 | 15-PAS-007(R) | Revised Audit Guidance on Documentation of GAGAS Independence Threats | 2-S103.1b | NA | 9/30/2015 | 15-PPD-006(R) | Audit Guidance on Revised Post Year-End and Corporate Incurred Cost Audit Programs | NA | 10100 |
| 8/27/2015 | 15-PPD-005(R) | Revised Checklist for Determining Adequacy of Contractor Incurred Cost Proposal | NA | 10100 |
| 2/12/2015 | 15-PPS-003(R) | Audit Alert Regarding Including the Contractor's Address and Commercial and Government Entity (CAGE) Code on Audit Reports | NA | NA |
| 1/7/2015 | 14-PAC-022(R) | Audit Alert on Identifying Expressly Unallowable Costs | NA | NA |
| 12/18/2014 | 14-PAC-021(R) | Audit Alert Distributing a Listing of Cost Principles That Identify Expressly Unallowable Costs | NA | NA |
| 11/24/2014 | 14-PPD-020(R) | Audit Alert Regarding Sampling Low-Risk Incurred Cost Proposals at Nonprofit Organizations | NA | NA |
| 9/26/2014 | 14-PPS-017(R) | Guidance on Revised Policies and Procedures for Billing Oversight | 6-1000 | NA |
| 9/19/2014 | 14-PAC-016(R) | Audit Alert on Evaluating the Adequacy of Cost Impact Proposals | NA | NA |
| 9/12/2014 | 14-PPS-015(R) | Audit Guidance on Revised Policies and Procedures for Testing of Paid Vouchers | NA | 11015 |
| 8/27/2014 | 14-PAS-014(R) | Audit Guidance on Removal of Modified GAGAS Statement in Audit Reports | NA | All |
| 8/7/2014 | 14-PAC-013(R) | Audit Guidance on Reporting a CAS Noncompliance in an Incurred Cost Audit and a Forward Pricing Audit | 6-708.1e, 6-708.3b, 6-709.2 | NA |
| 6/26/2014 | 14-PAC-010(R) | Audit Guidance on Changes to Cost Accounting Standard Related Audits | 8-200 & 8-300 | 19100 |
| 5/22/2014 | 14-PPD-008(R) | Audit Alert on Labor Qualifications for Time and Material Contracts | NA | NA |
| 4/24/2014 | 14-PAC-005(R) | Audit Guidance on Allowability of Independent Research and Development under January 2012 Change to DFARS 231.205-18(c)(iii)(C) | 7-1503 | 10100, 23000 |
| 4/21/2014 | 14-OTS-015(R) | Audit Management Guidance on the Department of Defense (DoD) Contractor Disclosure Program | 4-707 | NA |
| 4/7/2014 | 14-PPD-004(R) | Audit Alert on Impact of Changes to Compensation Limitations on Forward Pricing Audits | NA | NA |
| 2/3/2014 | 14-PPD-002(R) | Treatment of Delinquent Final Indirect Rate Proposals | 6-707.2 | 10100 |
| 1/30/2014 | 14-PPS-001(R) | Audit Alert - Risk Factors Associated with Grouping, Pegging and Distribution within SAP Software | NA | NA |
| 10/29/2013 | 13-PPD-021(R) | Audit Guidance on Revised Policies and Procedures for Low-Risk Incurred Cost Proposals Less Than $250 Million in ADV | 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 |
| 7/18/2013 | 13-PPD-012(R) | Audit Alert – Alternate Procedures for Labor When Real-Time Testing of Labor not Performed (MAAR 6) | NA | NA |
| 9/27/2012 | 12-PSP-024(R) | Revised Audit Program for Forward Pricing Rate Proposal Audits and Issuance of an Adequacy Checklist for Forward Pricing Rate Proposals | 9-703.14 & 9-1200 | 23000 |
| 9/6/2012 | 12-PPD-023(R) | Audit Guidance on Revised Policy and Procedures for Sampling Low-Risk Incurred Cost Proposals | Chapter 6 & 10 | NA |
| 8/8/2012 | 12-PAS-020(R) | Audit Guidance on the One Audit Approach - When FAOs Incorporate Audit Procedures Performed by Other FAOs without an Assist Audit Report | Chapters 3 & 4 | NA |
| 5/2/2012 | 12-OTS-018(R) | Audit Alert - Determining Sample Size for Statistical Sampling for Variables | 4-602.8f(1) | NA |
| 5/2/2012 | 12-PAS-015(R) | Audit Guidance on Performing Sufficient Testing | 2-302.3, 3-104, 4-400, 5-108, 6-608.1 | NA |
| 4/24/2012 | 12-PAS-012(R) | Audit Guidance on Auditing Contractor Business Systems and Contractor Compliance with DFARS 252.242-7006, Accounting System Administration | 5, 10-400 | 11010, 11070 |
| 9/30/2011 | 11-PPD-018(R) | Audit Guidance on Discontinuance of Purchasing System Internal Control Audits | 5-600 | NA |
| 9/29/2011 | 11-PSP-017(R) | Audit Guidance on Procedures for Reviewing Subcontract Commercial Items in Forward Pricing Proposals | 9-406.3 | NA |
| 7/14/2011 | 11-OTS-034(R) | Audit Management Guidance on DoD Contractor Disclosure Program | 4-707 | NA |
| 6/10/2011 | 11-OTS-027(R) | Guidance on Curvilinear Regression and Adjusted R2 in 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 |
| 1/18/2011 | 11-PAC-001(R) | Audit Guidance on DCMA/DCAA Cost Recovery Initiative (CRI) and Related Rough Order of Magnitude (ROM) Calculation for Unresolved CAS Cost Impact Issues | 8-302, 8-303, 8-504 | 19100, 19200, 19500 |
| 1/3/2011 | 11-OTS-001(R) | Guidance on Variable Sampling Policy | 4-600, Appendix B, 10-000 | NA |
| 12/6/2010 | 10-PAC-034(R) | Audit Guidance on Impact of Codification of Generally Accepted Accounting Principles (GAAP) | 4-503.2(c), 5-911.4, Various Sections in Chapter 7 | 13010 |
| 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 |
| 8/11/2008 | 08-PAS-026(R) | Audit Guidance on DCAA Audit Services Performed in Support of Integrated Product Teams (IPTs) | NA | NA |
| 9/5/2007 | 07-PSP-030(R) | Audit Guidance on Supporting Contracting Officer's Cost Realism Analysis | Various Chapters in 9 & 10 | 27000 |
| 5/1/2007 | 07-PAC-013(R) | Audit Guidance on the Impact of the Pension Protection Act of 2006 | 9-703.8b, 7-606, 8-412b | 19412 |
| 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 |
| 8/25/2005 | 05-PAC-055(R) | Audit Guidance on Including Inactive Employees in the Calculation of CAS 413.50(c)(12) Pension Segment Closing Adjustments | 8-413.3 | 19413 |
| 6/6/2005 | 05-PAC-041(R) | Audit Guidance on Revised FAR Part 30, Cost Accounting Standards Administration, and Related Contract Clause and Solicitation Provisions | NA | NA |
| 7/23/2004 | 04-PAC-040(R) | DCMA/DCAA Joint Guidance Implementing the Teledyne Decision on CAS 413.50(c)(12) Segment Closing Adjustments | 8-413.3 | 19413 |
| 4/12/2004 | 04-PPD-023(R) | Audit Guidance on Compensation Costs for Contractor Employees Located in Foreign Countries and Performing Work under Iraq Reconstruction Contracts | 5-808 | 13020, 10100, 10110, 10160, 10170, 21000, 23000, 25000, 27000, 28000, 42000, 42097, 42098, 42099 |
| 4/9/2004 | 04-PAC-022(R) | Audit Guidance on Review of Orders under GSA Schedule Contracts | NA | 10100, 10110, 10160, 10170, 21000 |