DCAA Relations, Incurred Cost Proposals

DCAA’s Latest Request for Information Form

DCAA sent the following list out recently in preparation for a 2008 incurred cost submission audit.  It is one of the most comprehensive I have seen in years.

A couple of sections are not clear to me (“listing of voluntary deletions” seems, at best, a little broad)  (“Information on applicable FY under audit for the Internal Audits/Management Reviews”). Overall it seems fairly comprehensive and underscores the continued involvement of the contractor’s policies and procedures during an incurred cost audit (15 and especially 24). I also note they refer to the executive compensation worksheet by the old name Schedule T which they dropped over two years ago and that two of the items are specific references to Deltek (7 and 8).

Finally, notice the ten days, not business days, for a response.

INCURRED COST

REQUEST FOR INFORMATION (As Applicable)

Item No. Info Requested on 07/18/2014:  Provide applicable data by 07/28/2014

Electronic submission of data is preferred

 

 

N/A*

1 Prime Contract/All Modifications for applicable FY (Specify Contract (s))

*Also provide listing of All Contracts with Penalty Clause FAR

2 Subcontract Agreements (Basic Contract and All Modifications for applicable FY)

Include Subcontract Policies/Procedures applicable to the FY under audit

*Include listing for any subcontracts which over 70% of the total contract costs

3 General Ledger for applicable FY (if too voluminous, please indicate)
4 Trial Balance for applicable FY (if too voluminous, please indicate)
5 Closing and Adjusting Journal Entries for applicable FY by direct cost elements
6 Listing of Voluntary Deletions
7 Statement of Indirect Expenses for applicable FY
8 Project Status Report for applicable FY  (Specify contract(s))
9 Applicable FY IRS Form 941s
10 Proof of IRS Tax Payments for applicable FY
11 Direct Material Transaction Listing For applicable FY
12 Other Direct Costs Transaction Listing for applicable FY
13 Executive Compensation Schedule for applicable FY (Sch T)
14 Last vouchers (by contract/subcontract) submitted for applicable FY
15 Scanning Policies and Procedures for applicable FY
16 Board of Directors’ minutes and Audit Committee minutes for applicable FY
17 Organization charts for Incurred Cost FY under audit
18 Copies of Financial Statements and External auditor’s internal control letter
19 Actuarial Report for Defined Benefit Pension Plan
20 Approved Health Insurance Plan
21 Information on DCMA/NASA Contractor Purchasing System Review during the FY under audit
22 Information on applicable FY under audit for the Internal Audits/Management Reviews
23 Schedule of facilities not occupied during the FY under audit
24 Accounting Policies/Procedures and Chart of Accounts for applicable FY under audit
25 Vendor Listing for applicable FY
26 Budgetary Data at the account level for applicable FY

 

*Explanation for N/A by Item No.:

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