Attachment 17 - Pre-Award Survey Accounting System Checklist.pdf

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PRE-AWARD SURVEY OF PROSPECTIVE CONTRACTOR ACCOUNTING SYSTEM CHECKLIST

PRE-AWARD SURVEY OF PROSPECTIVE CONTRACTOR ACCOUNTING SYSTEM

Name, Title, and signature of Company Principal (President/VP/Controller, etc) responsible for the design of the Accounting System.

PLEASE ANSWER THE QUESTIONS BELOW:

HAVE YOU READ THE DCAA PUBLICATION DCAAM 7641.90 - "Information for Contractors" ON For each question, check only one box. ALL questions must have explanatory narrative text entered in the boxes. Please provide sufficient detail to describe the process (Including Account Numbers/Process Flow etc.) Each Question must be complete. Do NOT refer to previous answers, (i.e. "See Question 3 Above").

Pre-award Survey of Prospective Contractor Accounting System Checklist

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

the DCAA Report number or DCAA POC info.

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

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

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

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

Pre-award Survey of Prospective Contractor Accounting System Checklist

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

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

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

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?

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

Pre-award Survey of Prospective Contractor Accounting System Checklist Pre-award Survey of Prospective Contractor Accounting System Checklist

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

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)

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

8. Does the Accounting System provide for the proper segregation of Direct Costs from Indirect Costs?

9. Does the Accounting System provide for the identification and accumulation of Direct Costs by contract?

10. Does the Accounting System provide for a logical and consistent method for the allocation of Indirect Costs to intermediate and final cost objectives? (A contract is a final cost objective.)

Pre-award Survey of Prospective Contractor Accounting System Checklist Pre-award Survey of Prospective Contractor Accounting System Checklist

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

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

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

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?

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?

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?

Pre-award Survey of Prospective Contractor Accounting System Checklist Pre-award Survey of Prospective Contractor Accounting System Checklist

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

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)?

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

Pre-award Survey of Prospective Contractor Accounting System Checklist

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

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

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?

Pre-award Survey of Prospective Contractor Accounting System Checklist 11.0.0.20130303.1.892433.887364 7142287093 1/06/2016 DCAA/Policy and Plans DCAA Preaward survey of Prospective Contractor Accounting System Checklist Naomi Vaughn Draft Preaward survey of Prospective Contractor Accounting System Checklist