How to Record DFARS 252.204-7019 Reporting
Records the compliance labor associated with self-assessing NIST SP 800-171 and reporting results into the Supplier Performance Risk System (SPRS).
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| G&A - Cybersecurity Compliance Labor | Expense | 3,200.00 | - |
| Accrued Payroll | Liability | - | 3,200.00 |
💡 Accountant's Note
Compliance reporting costs under DFARS 252.204-7019 are typically treated as an indirect G&A expense as they benefit the entire organization's ability to bid on DoD contracts.
Practitioner & Systems Framework
💻 ERP Architecture
Map these costs to the Cybersecurity/Compliance cost center for better visibility.
⚠️ Audit Flags
Spikes in G&A labor during the SPRS submission window.
📄 Required Documentation
NIST SP 800-171 self-assessment documentation and confirmation of SPRS submission.
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