Attachment L-09 Pre-award Survey of Prospective Contractor Accounting System Checklist.pdf

Pre-award Survey of Prospective Contractor Accounting System Checklist

1. Has your organization's Accounting System ever been audited by DCAA?

YES (if Yes, the Offeror should attach a copy of their most recent DCAA audit report to this Modified Pre-Award Survey) or provide the DCAA Report number or DCAA POC info.

NO (if NO, answer N/A to Questions 1.A., 1.B., and 1.C. below)

1.A. If the answer is "Yes" to Question 1 above, when was the audit performed?

Within the past Year

Within the past 3 Years

Greater than 3 Years (PROVIDE THE YEAR THE AUDIT WAS PERFORMED HERE -

N/A (Answer to Question 1 is NO)

1.B. If the answer is "Yes" to Question 1 above, did DCAA determine the Accounting System acceptable for award of prospective contracts?

YES

NO (If NO provide an explanation in the box below)

N/A (Answer to Question 1 is NO)

1.C. If the answer is "Yes" to Question 1 above, have there been any changes to the Accounting System since the DCAA audit?

YES (If YES, describe the changes in the box below

NO

N/A (Answer to Question 1 is NO)

2. Is your organization subject to CAS (48 CFR Chapter 99)?

YES (If YES, is it FULL or MODIFIED CAS?) FULL MODIFIED

(If YES (FULL or MODIFIED), the Offeror MUST attach a copy of their most recent audit reports/documentation regarding all CAS compliance or non-compliance issues to this Modified Pre-Award Survey)

NO (If NO provide an explanation in the box below why your organization is exempt and answer N/A to Questions 2.A., 2.B., and 2.C. below)

2.A. Has your organization submitted a CASB disclosure statement (CASB DS-1) to DCAA and has it been determined adequate?

YES (If YES, provide an explanation that validates your answer in the box below)

NO (If NO provide an explanation in the box below)

N/A (Answer to Question 2 is NO)

2.B. Has your organization been notified by DCAA that it is (or may be in) non-compliance with its disclosure statement or CAS?

YES (If YES, provide an explanation that validates your answer in the box below)

NO (If NO provide an explanation in the box below)

N/A (N/A, if the answer to Question 2 is NO)

2.c. Is any aspect of this proposal inconsistent with your organization’s disclosed practices or applicable CAS?

YES (If YES, provide an explanation that validates your answer in the box below)

NO (If NO provide an explanation in the box below)

N/A (N/A, if the answer to Question 2 is NO or if you have no current, active proposal being considered)

Instruction: If the Contractor is planning on bidding on Cost Type Contracts, the contractor MUST provide explanatory narrative for all of the following questions:

3. Has your organization's Accounting System been audited by an outside Certified Public Accountant/Consultant or other Cognizant Federal Agency other than DCAA?

YES (If YES, the Offeror MUST attach a copy of their most recent audit report to this Modified Pre-Award Survey) NOTE: Do not submit your Annual Financial Audit.

NO

4. Is your organization's Accounting System currently in full operation?

YES (If YES, provide an explanation that validates your answer in the box below).

NO (If NO, provide an explanation in the box below which portions are (1) in operation, (2) set up, but not yet in operation, (3) anticipated, or (4) non-existent)

N/A (If N/A, provide an explanation in the box below)

5. Is your organization's Accounting System in accord with Generally Accepted Accounting Principles (GAAP) Applicable in the Circumstances?

YES (If YES, provide an explanation that validates your answer in the box below)

NO (If NO provide an explanation in the box below)

N/A (N/A, provide an explanation in the box below)

6. Is your organization's Accounting System ready for a DCAA audit?

YES (If YES, provide an explanation that validates your answer in the box below)

NO (If NO provide an explanation in the box below as to when you will be ready for an audit)

N/A (N/A, provide an explanation in the box below)

7. Are the loaded hourly labor rates proposed consistent with your established estimating and accounting principles and procedures and FAR Part 31, Cost Principles? (Answer this Questions "N/A" if you do not have an active proposal)

YES (If YES, provide an explanation that validates your answer in the box below)

N/A (N/A, provide an explanation in the box below)

11. Does the Accounting System Provide for the accumulation of costs under general ledger control?

YES (If YES, provide an explanation that validates your answer in the box below)

NO (If NO provide an explanation in the box below)

N/A (N/A, provide an explanation in the box below)

12. Does the Accounting System provide for a timekeeping system that identifies employees' labor by intermediate or final cost objectives?

YES (If YES, provide an explanation that validates your answer in the box below)

NO (If NO provide an explanation in the box below)

N/A (N/A, provide an explanation in the box below)

13. Does the Accounting System provide for a labor distribution system that charges Direct and Indirect labor to the appropriate cost objectives?

YES (If YES, provide an explanation that validates your answer in the box below)

14. Does the Accounting System provide for an interim (at least monthly) determination of costs charged to a contract through routine posting of books of account?

YES (If YES, provide an explanation that validates your answer in the box below)

NO (If NO provide an explanation in the box below)

N/A (N/A, provide an explanation in the box below)

15. Does the Accounting System provide for an exclusion of costs charged to government contracts of amounts which are not allowable in terms of FAR 31, Contract Cost Principles and Procedures, or other contract provisions?

YES (If YES, provide an explanation that validates your answer in the box below)

NO (If NO provide an explanation in the box below)

N/A (N/A, provide an explanation in the box below)

Pre-award Survey of Prospective Contractor Accounting System Checklist

16. Does the Accounting System provide for the identification of costs by contract line item and by units (as if each unit or line item were a separate contract) if required by the proposed contract?

YES (If YES, provide an explanation that validates your answer in the box below)

17. Does the Accounting System provide for the segregation of preproduction costs from production costs?

YES (If YES, provide an explanation that validates your answer in the box below)

NO (If NO provide an explanation in the box below)

N/A (N/A, provide an explanation in the box below)

18. Does the Accounting System provide financial information required by contract clauses concerning limitation of cost (FAR 52.232.20) or limitation on payments (FAR 52.216-16)?

YES (If YES, provide an explanation that validates your answer in the box below)

NO (If NO provide an explanation in the box below)

N/A (N/A, provide an explanation in the box below)

19. Does the Accounting System provide financial information required to support requests for Progress Payments?

YES (If YES, provide an explanation that validates your answer in the box below)

20. Is the Accounting System designed, and are the records maintained, in such manner that adequate, reliable data are developed for use in pricing follow-on acquisitions?

YES (If YES, provide an explanation that validates your answer in the box below)

NO (If NO provide an explanation in the box below)

N/A (N/A, provide an explanation in the box below)

21. Is your organization planning on submitting proposals on Cost-Type (FAR 16.3) contracts/task orders?

YES

NO (If NO provide an explanation in the box below)

N/A (N/A, provide an explanation in the box below)

22. Is your organization currently performing on Cost-Type (FAR 16.3) contracts/task orders?

YES

NO

N/A

Accessibility Report

Filename:

Attachment L-09 Pre-award Survey of Prospective Contractor Accounting System Checklist.pdf

Report created by:

Organization:

[Enter personal and organization information through the Preferences > Identity dialog.]

Summary

The checker found problems which may prevent the document from being fully accessible.

Needs manual check: 2

Passed manually: 0

Failed manually: 0

Skipped: 1

Passed: 25

Failed: 4

Detailed Report

Document

Rule Name Status Description

Accessibility permission flag Passed Accessibility permission flag must be set

Image-only PDF Passed Document is not image-only PDF

Tagged PDF Passed Document is tagged PDF

Logical Reading Order Needs manual check Document structure provides a logical reading order

Primary language Passed Text language is specified

Title Passed Document title is showing in title bar

Bookmarks Passed Bookmarks are present in large documents

Color contrast Needs manual check Document has appropriate color contrast

Page Content

Rule Name Status Description

Tagged content Failed All page content is tagged

Tagged annotations Passed All annotations are tagged

Tab order Failed Tab order is consistent with structure order

Character encoding Passed Reliable character encoding is provided

Tagged multimedia Passed All multimedia objects are tagged

Screen flicker Passed Page will not cause screen flicker

Scripts Passed No inaccessible scripts

Timed responses Passed Page does not require timed responses

Navigation links Passed Navigation links are not repetitive

Forms

Rule Name Status Description

Tagged form fields Passed All form fields are tagged

Field descriptions Passed All form fields have description

Alternate Text

Rule Name Status Description

Figures alternate text Passed Figures require alternate text

Nested alternate text Passed Alternate text that will never be read

Associated with content Passed Alternate text must be associated with some content

Hides annotation Passed Alternate text should not hide annotation

Other elements alternate text Failed Other elements that require alternate text

Tables

Rule Name Status Description

Rows Passed TR must be a child of Table, THead, TBody, or TFoot

TH and TD Passed TH and TD must be children of TR

Headers Passed Tables should have headers

Regularity Passed Tables must contain the same number of columns in each row and rows in each column

Summary Skipped Tables must have a summary

Lists

Rule Name Status Description

List items Passed LI must be a child of L

Lbl and LBody Passed Lbl and LBody must be children of LI

Headings

Rule Name Status Description

Appropriate nesting Failed Appropriate nesting

Back to Top