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 |
---|---|---|---|---|
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 |
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 |