L-4 Pre-Award Survey of Prospective Contractor Accounting System - 24 March 2023.docx

Attachment L-4 2023-03-24

PRE-AWARD SURVEY OF PROSPECTIVE CONTRACTOR ACCOUNTING SYSTEM

Company Name, Contract Number, and Full Address:

Commercial and Government Agency (CAGE) Code Number: (Found at http://www.dlis.dla.mil/ cage_welcome.asp)

Cognizant Defense Contract Audit Agency (DCAA) office info (Address/phone number/E-mail) – (Found at http://dcaa.mil/office_locator.html)

Company Point of Contact:

(Name, Title, Phone Number, and E-mail address

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

NAME

TITLE

EMAIL ADDRESS

PLEASE ANSWER THE QUESTIONS BELOW:

HAVE YOU READ THE REQUIREMENTS IN THE SF1408? (YES/NO) _____

HAVE YOU READ THE DCAA PUBLICATION DCAAM 7641.90 – “Information for Contractors” ON DCAA’S WEBSITE at http:www.dcaa.mil/? (YES/NO) _____

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”).

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

|_| YES (if YES, the Offeror should attach a copy of its most recent DCAA audit report to this Modified Pre-Award Survey) or provide DCAA Report # 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 1 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 its 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 in (or may be in) noncompliance with its disclosure statement or CAS?

|_| 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?

|_| 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 answer 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 its 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)?

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

|_| NO (if NO, provide an explanation in the box below as to when you will be ready for an 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 Question “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?

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?

18. Does the Accounting System provide financial information as required by contract clauses concerning Limitation of Cost (FAR 52.232-20 and 21) or Limitation on Payments (FAR 52.216-16)?

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

20. 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?

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

|_| YES

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

|_| YES

|_| NO

|_| N/A