How to Record DCMA Earned Value Review Costs
Records labor and overhead costs specifically associated with supporting a DCMA Earned Value Management System (EVMS) surveillance review.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Overhead - Regulatory Compliance Labor | Expense | 12,000.00 | - |
| Direct Labor - Internal Support | Asset | - | 12,000.00 |
💡 Accountant's Note
Costs for general system surveillance are typically treated as indirect overhead, whereas costs for a contract-specific review might be direct depending on the disclosure statement.
Practitioner & Systems Framework
💻 ERP Architecture
Use an overhead work order to collect hours from Project Controls and Finance personnel.
⚠️ Audit Flags
Inconsistent treatment of compliance costs between direct and indirect pools.
📄 Required Documentation
DCMA Review Notification and employee time logs coded to the EVMS surveillance task.
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Discussion & Community Questions
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