How to Record Defense Subcontracting Plan Prep
Records the labor costs associated with developing the Small Business Subcontracting Plan required by FAR 19.702.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Allowable G&A - Procurement Support | Debit | 2,800.00 | - |
| Accrued Payroll | Credit | - | 2,800.00 |
💡 Accountant's Note
Administrative effort to support socioeconomic programs like the Small Business Subcontracting Plan is an allowable indirect cost.
Practitioner & Systems Framework
💻 ERP Architecture
Assign a distinct sub-activity code within the G&A pool for Small Business Liaison Officer (SBLO) activities.
⚠️ Audit Flags
Large amounts of labor charged to subcontracting plans for projects where no plan was actually required.
📄 Required Documentation
Copy of the plan submitted to the DCMA Small Business Coordinator.
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Discussion & Community Questions
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