A23.2 - HR001125R0003 MANNUS Attachment S06 - 2025-04-17.pdf
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- Solicitation number
- HR001125R0003
About this file
This document is a Pre-award Survey of Prospective Contractor Accounting System Checklist (Standard Form 1408), which is used to evaluate a contractor's accounting system for federal contract eligibility. The comprehensive 12-page form requires detailed responses across 22 questions assessing the organization's accounting practices, including:
Key evaluation areas include verifying the accounting system's compliance with Generally Accepted Accounting Principles (GAAP), ability to properly segregate direct and indirect costs, maintain accurate timekeeping and labor distribution systems, support contract-specific financial reporting, and provide reliable data for follow-on acquisitions. The form requires contractors to provide explanatory narrative for each question, documenting their accounting system's capabilities, current operational status, and readiness for government contract audits. The final section includes an evaluation checklist where a reviewing official can mark whether each accounting system component meets federal requirements.
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PRE-AWARD SURVEY OF PROSPECTIVE CONTRACTOR ACCOUNTING SYSTEM CHECKLIST
PRE-AWARD SURVEY OF PROSPECTIVE CONTRACTOR ACCOUNTING SYSTEM
Date:
Company Name, Contract Number, and Full Address:
Commercial and Government Agency (CAGE) Code Number: (Found at https://cage.dla.mil/)
Cognizant Defense Contract Audit Agency (DCAA) office info (Address/phone number/E-mail) - (Found at http://www.dcaa.mil/Home/Locator)
Company Point of Contact:
(Name, Title, Phone Number, and E-mail address)
If the accounting books and records are located at a physical address other than the address provided above, please indicate address here:
Name, Title, and signature of Company Principal (President/VP/Controller, etc) responsible for the design of the Accounting System.
NAME
TITLE
E-MAIL ADDRESS
SIGNATURE
DATE
PLEASE ANSWER THE QUESTIONS BELOW:
1. HAVE YOU READ THE REQUIREMENTS IN THE SF1408?
2. HAVE YOU READ THE DCAA PUBLICATION DCAAM 7641.90 - "Information for Contractors"
DCAA'S WEBSITE at http:www.dcaa.mil/?
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").
YES
YES
NO
NO
http://www.dcaa.mil/Home/Locator)
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
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)
8. Does the Accounting System provide for the proper segregation of Direct Costs from Indirect 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)
9. Does the Accounting System provide for the identification and accumulation of Direct Costs by contract?
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)
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.)
YES (If YES, provide an explanation that validates your answer 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
N/A
SECTION I - RECOMMENDATION
YES
YES, WITH A RECOMMENDATION THAT A FOLLOW ON ACCOUNTING SYSTEM REVIEW BE PERFORMED AFTER CONTRACT AWARD (Explain in 2. NARRATIVE)
NO (Explain in 2. NARRATIVE)
PREAWARD SURVEY OF
PROSPECTIVE CONTRACTOR
(ACCOUNTING SYSTEM)
SERIAL NUMBER (For surveying activity use)
PROSPECTIVE CONTRACTOR
OMB Control Number: 9000-0011 Expiration Date: 10/31/2026
Paperwork Reduction Act Statement - This information collection meets the requirements of 44 U.S.C. § 3507, as amended by section 2 of the Paperwork Reduction Act of 1995. You do not need to answer these questions unless we display a valid Office of Management and Budget (OMB) control number. The OMB control number for this collection is 9000-0011. We estimate that it will take 24 hours to read the instructions, gather the facts, and answer the questions.
Send only comments relating to our time estimate, including suggestions for reducing this burden, or any other aspects of this collection of information to: U.S.
General Services Administration, Regulatory Secretariat Division (M1V1CB), 1800 F Street, NW, Washington, DC 20405.
1. PROSPECTIVE CONTRACTOR'S ACCOUNTING SYSTEM IS ACCEPTABLE FOR AWARD OF PROSPECTIVE CONTRACT
2. NARRATIVE (Clarification of deficiencies and other pertinent comments. If additional space is required, continue on plain sheets of paper.)
IF CONTINUATION SHEETS
ATTACHED - MARK HERE
b. TELEPHONE NUMBER (include area code)
b. TELEPHONE NUMBER (include area code)
c. DATE SIGNED
c. DATE REVIEWED
3. SURVEY
MADE BY
4. SURVEY
REVIEWING
OFFICIAL
a. SIGNATURE AND OFFICE (Include typed or printed name)
a. SIGNATURE AND OFFICE (Include typed or printed name)
AUTHORIZED FOR LOCAL REPRODUCTION
Previous edition is NOT usable
STANDARD FORM 1408 (REV. 1/2014)
Prescribed by GSA - FAR (48 CFR) 53.209 -1(f)
SF1408 - Added as a Reference
SECTION II - EVALUATION CHECKLIST
MARK "X" IN THE APPROPRIATE COLUMN (Explain any deficiencies in SECTION I NARRATIVE) YES NO
NOT
APPLI-
CABLE
1. EXCEPT AS STATED IN SECTION I NARRATIVE, IS THE ACCOUNTING SYSTEM IN ACCORD WITH
GENERALLY ACCEPTED ACCOUNTING PRINCIPLES APPLICABLE IN THE CIRCUMSTANCES?
2. ACCOUNTING SYSTEM PROVIDES FOR:
a. Proper segregation of direct costs from indirect costs.
b. Identification and accumulation of direct costs by contract.
c. A logical and consistent method for the allocation of indirect costs to intermediate and final cost objectives. (A contract is final cost objective.)
d. Accumulation of costs under general ledger control.
e. A timekeeping system that identifies employees' labor by intermediate or final cost objectives.
f. A labor distribution system that charges direct and indirect labor to the appropriate cost objectives.
g. Interim (at least monthly) determination of costs charged to a contract through routine posting of books of account.
h. Exclusion from 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.
i. 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.
j. Segregation of preproduction costs from production costs.
3. ACCOUNTING SYSTEM PROVIDES FINANCIAL INFORMATION:
a. Required by contract clauses concerning limitation of cost (FAR 52.232-20 and 21) or limitation on payments
(FAR 52.216-16).
b. Required to support requests for progress payments.
4. IS THE ACCOUNTING SYSTEM DESIGNED, AND ARE THE RECORDS MAINTAINED IN SUCH A MANNER THAT ADEQUATE, RELIABLE DATA ARE DEVELOPED FOR USE IN PRICING FOLLOW-ON ACQUISITIONS?
5. IS THE ACCOUNTING SYSTEM CURRENTLY IN FULL OPERATION?
(If not, describe in Section I Narrative which portions are
(1) in operation, (2) set up, but not yet in operation,
(3) anticipated, or (4) nonexistent.)
STANDARD FORM 1408 (REV. 1/2014) BACK
| PRE-AWARD SURVEY OF PROSPECTIVE CONTRACTOR ACCOUNTING SYSTEM CHECKLIST |
| 1. Has your organization's Accounting System ever been audited by DCAA? |
| 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. Is your organization subject to CAS (48 CFR Chapter 99)? |
| 2.A. Has your organization submitted a CASB disclosure statement (CASB DS-1) to DCAA and has it been determined adequate? |
| 2.B. Has your organization been notified by DCAA that it is (or may be in) non-compliance with its disclosure statement or CAS? |
| 2.c. Is any aspect of this proposal inconsistent with your organization’s disclosed practices or applicable CAS? |
| 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? |
| 5. Is your organization's Accounting System in accord with Generally Accepted Accounting Principles (GAAP) Applicable in the Circumstances? |
| 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) |
| 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.) |
| 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? |
| 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? |
| 17. Does the Accounting System provide for the segregation of preproduction costs from production costs? |
| 19. Does the Accounting System provide financial information required to support requests for Progress Payments? |
| pricing follow-on acquisitions? |
| 21. Is your organization planning on submitting proposals on Cost-Type (FAR 16.3) contracts/task orders? |
| 22. Is your organization currently performing on Cost-Type (FAR 16.3) contracts/task orders? |
| NAME: |
| TITLE: |
| EMAIL ADDRESS: |
| NA Answer to Question 1 is NO: |
| NA Answer to Question 1 is NO_2: |
| NO If NO provide an explanation in the box below why your organization is exempt and answer NA to Questions 2A 2B and 2C below: |
| NA Answer to Question 2 is NO: |
| NA NA if the answer to Question 2 is NO: |
| NA NA if the answer to Question 2 is NO or if you have no current active proposal being considered: |
| NO: |
| NA If NA provide an explanation in the box below: |
| NA NA provide an explanation in the box below: |
| NA NA provide an explanation in the box below_2: |
| NA NA provide an explanation in the box below_3: |
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