Preaward Accounting System Adequacy Checklist

This checklist should be used by contractors new to government contracting, that have cost reimbursement contracts, or contractors that are receiving progress payments, to document how their accounting system is designed to meet the SF 1408 criteria. The completed checklist is then used by DCAA auditors in the performance of a Pre-award Accounting System Survey to gain an understanding of how the company's system is designed to meet the criteria.