How to Record DCAA Pre-Award Survey Support
Capturing internal labor and accounting costs related to a DCAA Pre-Award Accounting System Survey (SF 1408).
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| G&A Expense - Audit Support | Debit | 8,500.00 | - |
| Accrued Payroll | Credit | - | 8,500.00 |
💡 Accountant's Note
Costs of supporting a DCAA survey to ensure the accounting system is adequate for government contracting are generally allowable G&A expenses.
Practitioner & Systems Framework
💻 ERP Architecture
Ensure these costs are not redirected to overhead pools if they benefit the entire business unit (G&A).
⚠️ Audit Flags
Recording audit support labor as a direct charge to a contract when the survey is system-wide.
📄 Required Documentation
Standard Form 1408, DCAA notification of survey, and internal labor meeting minutes.
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