How to Record NIST 800-53 Control Testing
Recording the costs of independent third-party assessment of security controls for FedRAMP or high-impact government systems.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Allowable Indirect Costs - Cyber Compliance | Debit | 45,000.00 | - |
| Accounts Payable | Credit | - | 45,000.00 |
💡 Accountant's Note
Costs for testing NIST 800-53 controls are generally allowable as indirect costs (Overhead or G&A) unless the contract specifically identifies them as direct project requirements.
Practitioner & Systems Framework
💻 ERP Architecture
Code to a specific sub-account within the G&A or Overhead pool for IT compliance.
⚠️ Audit Flags
Large professional service spikes in indirect pools.
📄 Required Documentation
3PAO contract, assessment report summary, and proof of payment.
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Discussion & Community Questions
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