How to Record SCIF Facility Lease Costs
Accounting for the leasing expenses of a Sensitive Compartmented Information Facility (SCIF) required for classified program performance.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Overhead - Facilities (SCIF) | Debit | 15,000.00 | - |
| Accounts Payable | Credit | - | 15,000.00 |
💡 Accountant's Note
Lease costs for specialized secure facilities like a SCIF are typically captured as overhead costs within a specific pool for secure operations, ensuring proper allocation to the contracts requiring such facilities.
Practitioner & Systems Framework
💻 ERP Architecture
Assign a specific facility code or department ID to SCIF-related lease payments in the accounts payable module.
⚠️ Audit Flags
Verification of facility accreditation status and lease agreement terms during an indirect cost audit.
📄 Required Documentation
Lease agreement, SCIF accreditation certificate, and floor plan justifying the square footage allocation.
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