S-6__DCAA_PRE-AWARD_ACCOUNTING_SYSTEM_ADEQUACY_CHECKLIST.docx

N55236-19-R-0003 Section J Attachment S-6

NAVSEA (NON-SEAPORTe) PRE-AWARD ACCOUNTING SYSTEM ADEQUACY CHECKLIST

(TO BE COMPLETED BY PROSPECTIVE CONTRACTORS)

DATE: ___________

(found at http://www.dlis.dla.mil/cage_welcome.asp) Click here to enter text.

Data Universal Numbering System (DUNS) Number:

(FAR 52.204-6)

(found at http://www.dcaa.mil/office_locator.html)

(Name, Title, Phone Number, and E-mail address) Click here to enter text.

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

Name

Title eMail Address

For further information, please review DCAA Manual No. 7641.90, Information for Contractors, dated June 26, 2012, located at http://www.dcaa.mil/audit_process_overview.html .

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”). Answer all questions using the space provided (Attachments can be provided to amplify or document the responses, but the Form should be a stand-alone explanation of your Accounting System.

Instruction: Please complete the Form and provide explanatory narrative for all of the following questions.

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 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 / DCMA 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)

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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))

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1.D. If the answer is “Yes” to Question 1 above, and your audit is older than 3 years, have you had any past proposals rejected due to the age of your DCAA audit?

|_| YES

|_| NO

|_| N/A (Answer to Question 1 is NO))

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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)

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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)

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

|_| NO (if NO, provide an explanation in the box below)

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

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

|_| 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)

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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?

|_| 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)

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

|_| NO (if NO, provide an explanation in the box below)

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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)

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

|_| NO (if NO, provide an explanation in the box below)

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

|_| NO (if NO, provide an explanation in the box below)

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9. 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.)

|_| NO (if NO, provide an explanation in the box below)

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10. Does the Accounting System provide for the accumulation of costs under general ledger control?

|_| NO (if NO, provide an explanation in the box below)

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

|_| NO (if NO, provide an explanation in the box below)

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

|_| NO (if NO, provide an explanation in the box below)

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13. 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?

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14. 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?

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15. 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?

|_| NO (if NO, provide an explanation in the box below)

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

|_| NO (if NO, provide an explanation in the box below)

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17. 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)?

|_| NO (if NO, provide an explanation in the box below)

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

|_| NO (if NO, provide an explanation in the box below)

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19. 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?

|_| NO (if NO, provide an explanation in the box below)

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20. Is your organization required to submit Incurred Cost Proposals to DCAA/DCMA?

|_| YES (If Yes, indicate below whether you are current with your ICE submission and the Last year an audit was performed by DCAA)

|_| NO

|_| N/A

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21. Has your organization submitted Cost Vouchers or Progress Payments to DCAA/DCMA?

|_| YES (If Yes, indicate below whether any Cost Vouchers have been rejected by DCAA)

|_| NO

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22. Does your organization have FPRR/FPRA or Provisional Billing Rates with DCMA or DCAA?

|_| YES (If Yes, please provide a copy)

|_| NO

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

|_| NO (if NO, provide an explanation in the box below)

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

|_| NO (If No, indicate below whether your Organization ever performed Cost Type Contracts (When?)

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25. Does your Company bid/propose Uncompensated Overtime (UCOT)?

|_| YES (If Yes describe your methodology below)

|_| NO

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NOTE: Before returning the WORD FILE as part of your proposal submission, Rename file in the Following Format:

Please note that responsibility for "Financial Capability" reviews was separated from the Pre-Award Accounting System Audit and transferred from DCAA to DCMA in 2010.

DO NOT SEND ANY FINANCIAL DOCUMENTS TO the PCO OR DCMA AT THIS TIME. To prevent contractor from expending resources prematurely, a DCMA Financial Capability reviews will be requested only after successful completion of a DCAA Pre-Award Accounting System Audit.

(If your “Word” Version does not permit Signatures, you may send the Signature Page as a separate pdf, using naming convention referred to above)