DCAA CAM

DCAA Contract Audit Manual

The DCAA Contract Audit Manual (CAM) is the primary reference for DCAA auditors. It provides detailed guidance on audit procedures, business system criteria, and evaluation methodologies. Understanding the CAM helps contractors anticipate audit approaches.

Key Topics

CAM Chapter 5 - Labor audits and timekeeping
CAM Chapter 6 - Indirect costs and rate audits
CAM Chapter 7 - Selected areas of cost
CAM Chapter 9 - Contract audit closing
CAM Chapter 11 - Business system reviews
Audit planning and risk assessment
Sampling methodologies
Audit report writing and findings

Key References

CAM 5-909
Labor Charging and Timekeeping
CAM 6-600
Indirect Costs
CAM 7-000
Selected Areas of Cost
CAM 9-000
Contract Audit Closing
CAM 11-000
Business System Reviews
CAM 14-000
Audit Reports

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