How to Record Contract Security Labor
Recording direct labor for security personnel required specifically by a contract's security classification guide.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Direct Labor - Security Services | Debit | 12,000.00 | - |
| Accrued Payroll | Credit | - | 12,000.00 |
💡 Accountant's Note
If a contract mandates specific on-site security that is not shared with other programs, the labor costs are charged directly to the project rather than overhead.
Practitioner & Systems Framework
💻 ERP Architecture
Assign unique labor categories in the timekeeping system linked to the Project Work Breakdown Structure (WBS).
⚠️ Audit Flags
Charging security to direct instead of indirect pools; ensure consistency with CAS 402.
📄 Required Documentation
DD Form 254 (Security Classification Specification) and timecards.
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Discussion & Community Questions
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