Attachment 0043 - Survey of Prospective Contractor Accounting System Checklist.pdf

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DRAFT Request for Proposal Project Management Mounted Armored Vehicle Logistic Fielding Support Services
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W912CH-25-R-0182
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This document is a Master Audit Program workplan for Activity Code 17740, titled "Pre-award Survey of Prospective Contractor Accounting System" (Version 9.3, dated June 2025). It is classified as a B-1 Planning Considerations document for an Attestation Examination Engagement under the Audit Specific Independence Determination requirement.

The audit objective is to opine on whether the design of a prospective Government contractor's accounting system is acceptable for the award of a federal contract based on criteria defined in SF 1408. The auditor will determine if the system is in operation or set up but not yet operational. The audit scope includes evaluating design effectiveness, not operational effectiveness, of the accounting system's controls. The work encompasses detailed testing of transactions and account balances; examination of internal controls; assessment of contractor management assertions regarding contract compliance; and evaluation of internal specialist work such as that performed by industrial engineers or operations research specialists. The audit procedures address specific accounting system elements including cost accumulation methods, labor distribution, timekeeping systems, overhead allocation, cost segregation, and compliance with Federal Acquisition Regulation (FAR) 52.216-16(g) on quarterly limitation of payments. The preliminary steps require reviewing the permanent file, contacting the Contracting Officer, documenting management inquiries, and assessing fraud risk indicators. Concluding steps include summarizing results, obtaining supervisory review, and communicating findings to appropriate contractor management personnel.

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