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SF 1408 readiness self-check
Answer the criteria the auditor evaluates. Get a score, your gaps, and what the auditor will ask to see for each one. Nothing you enter is stored.
Educational only. This is not a determination of accounting system adequacy or legal advice, and Pragmatic Defense Solutions LLC is not affiliated with DCAA, DCMA or any federal agency. Criteria paraphrase SF 1408 Section II; verify against the current form.
Criteria
0 of 15 answered01
Accounting system is in accordance with generally accepted accounting principles.
SF 1408 II.1
02
Direct costs are segregated from indirect costs.
SF 1408 II.2.a
03
Direct costs are identified and accumulated by contract.
SF 1408 II.2.b
04
A logical and consistent method allocates indirect costs to cost objectives.
SF 1408 II.2.c
05
Costs are accumulated under general ledger control.
SF 1408 II.2.d
06
Timekeeping identifies employee labor by intermediate or final cost objective.
SF 1408 II.2.e
07
Labor distribution charges direct and indirect labor to the appropriate cost objectives.
SF 1408 II.2.f
08
Costs charged to contracts are determined at least monthly (interim determination).
SF 1408 II.2.g
09
Unallowable costs under FAR Part 31 are excluded from costs charged to government contracts.
SF 1408 II.2.h
10
Costs are identified by contract line item and by units when required by the contract.
SF 1408 II.2.i
11
Preproduction costs are segregated from production costs.
SF 1408 II.2.j
12
The system provides financial information to support limitation of cost and limitation of funds clauses.
SF 1408 II.3.a
13
The system provides information to support requests for progress payments.
SF 1408 II.3.b
14
The system produces reliable data for pricing follow-on acquisitions.
SF 1408 II.4
15
The accounting system is in full operation (not merely designed).
SF 1408 II.5