How to Record Contract Access Card Fees
Recording fees paid for Common Access Cards (CAC) or specialized base access credentials for contractor personnel.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Allowable Other Direct Costs (ODC) | debit | 1,500.00 | - |
| Accounts Payable | credit | - | 1,500.00 |
💡 Accountant's Note
Credentialing fees required for contract performance are typically allowable as direct costs if specifically identifiable to the contract.
Practitioner & Systems Framework
💻 ERP Architecture
Link these costs to the specific project/WBS element for the contract requiring access.
⚠️ Audit Flags
Charging personal identification fees that are not contractually required.
📄 Required Documentation
Invoices from government agencies and a list of employees for whom credentials were purchased.
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Discussion & Community Questions
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