GSA Form SF-1408 Preaward Survey of Prospective Contractor - Accounting System

GSA Form STANDARD1408 or the "Preaward Survey Of Prospective Contractor - Accounting System" is a form issued by the U.S. General Services Administration.

The form was last revised in January 1, 2014 and is available for digital filing. Download an up-to-date GSA Form STANDARD1408 in PDF-format down below or look it up on the U.S. General Services Administration Forms website.

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SERIAL NUMBER (For surveying activity use)
PREAWARD SURVEY OF PROSPECTIVE
OMB Control Number: 9000-0011
Expiration Date: 6/30/2020
CONTRACTOR
PROSPECTIVE CONTRACTOR
ACCOUNTING SYSTEM
Paperwork Reduction Act Statement - This information collection meets the requirements of 44 U.S.C. § 3507, as amended by section 2 of the Paperwork
Reduction Act of 1995. You do not need to answer these questions unless we display a valid Office of Management and Budget (OMB) control number. The
OMB control number for this collection is 9000-0011. We estimate that it will take 24 hours to read the instructions, gather the facts, and answer the questions.
Send only comments relating to our time estimate, including suggestions for reducing this burden, or any other aspects of this collection of information to: U.S.
General Services Administration, Regulatory Secretariat Division (M1V1CB), 1800 F Street, NW, Washington, DC 20405.
SECTION I - RECOMMENDATION
1. PROSPECTIVE CONTRACTOR'S ACCOUNTING SYSTEM IS ACCEPTABLE FOR AWARD OF PROSPECTIVE CONTRACT
YES
NO (Explain in 2. NARRATIVE)
YES, WITH A RECOMMENDATION THAT A FOLLOW ON ACCOUNTING SYSTEM REVIEW BE PERFORMED AFTER CONTRACT AWARD
(Explain in 2. NARRATIVE)
2. NARRATIVE (Clarification of deficiencies and other pertinent comments. If additional space is required, continue on plain sheets of paper.)
IF CONTINUATION SHEETS
ATTACHED - MARK HERE
a. SIGNATURE AND OFFICE (Include, typed or printed name)
c. DATE SIGNED
b. TELEPHONE NUMBER
3. SURVEY
(include area code)
MADE BY
c. DATE REVIEWED
a. SIGNATURE AND OFFICE (Include typed or printed name)
b. TELEPHONE NUMBER
4. SURVEY
(include area code)
REVIEWING
OFFICIAL
AUTHORIZED FOR LOCAL REPRODUCTION
STANDARD FORM 1408 (REV. 1/2014)
Prescribed by GSA FAR (48 CFR) 53.209 -1(f)
Previous edition usable
SERIAL NUMBER (For surveying activity use)
PREAWARD SURVEY OF PROSPECTIVE
OMB Control Number: 9000-0011
Expiration Date: 6/30/2020
CONTRACTOR
PROSPECTIVE CONTRACTOR
ACCOUNTING SYSTEM
Paperwork Reduction Act Statement - This information collection meets the requirements of 44 U.S.C. § 3507, as amended by section 2 of the Paperwork
Reduction Act of 1995. You do not need to answer these questions unless we display a valid Office of Management and Budget (OMB) control number. The
OMB control number for this collection is 9000-0011. We estimate that it will take 24 hours to read the instructions, gather the facts, and answer the questions.
Send only comments relating to our time estimate, including suggestions for reducing this burden, or any other aspects of this collection of information to: U.S.
General Services Administration, Regulatory Secretariat Division (M1V1CB), 1800 F Street, NW, Washington, DC 20405.
SECTION I - RECOMMENDATION
1. PROSPECTIVE CONTRACTOR'S ACCOUNTING SYSTEM IS ACCEPTABLE FOR AWARD OF PROSPECTIVE CONTRACT
YES
NO (Explain in 2. NARRATIVE)
YES, WITH A RECOMMENDATION THAT A FOLLOW ON ACCOUNTING SYSTEM REVIEW BE PERFORMED AFTER CONTRACT AWARD
(Explain in 2. NARRATIVE)
2. NARRATIVE (Clarification of deficiencies and other pertinent comments. If additional space is required, continue on plain sheets of paper.)
IF CONTINUATION SHEETS
ATTACHED - MARK HERE
a. SIGNATURE AND OFFICE (Include, typed or printed name)
c. DATE SIGNED
b. TELEPHONE NUMBER
3. SURVEY
(include area code)
MADE BY
c. DATE REVIEWED
a. SIGNATURE AND OFFICE (Include typed or printed name)
b. TELEPHONE NUMBER
4. SURVEY
(include area code)
REVIEWING
OFFICIAL
AUTHORIZED FOR LOCAL REPRODUCTION
STANDARD FORM 1408 (REV. 1/2014)
Prescribed by GSA FAR (48 CFR) 53.209 -1(f)
Previous edition usable
SECTION II - EVALUATION CHECKLIST
NOT
MARK "X" IN THE APPROPRIATE COLUMN (Explain any deficiencies in SECTION I NARRATIVE)
YES
NO
APPLIC-
CABLE
1. EXCEPT AS STATED IN SECTION I NARRATIVE, IS THE ACCOUNTING SYSTEM IN ACCORD WITH GENERALLY ACCEPTED
ACCOUNTING PRINCIPLES APPLICABLE IN THE CIRCUMSTANCES?
2. ACCOUNTING SYSTEM PROVIDES FOR:
a. Proper segregation of direct costs from indirect costs.
b. Identification and accumulation of direct costs by contract.
c. A logical and consistent method for the allocation of indirect costs to intermediate and final cost objectives. (A
contract is final cost objective.)
d. Accumulation of costs under general ledger control.
e. A timekeeping system that identifies employees' labor by intermediate or final cost objectives.
f. A labor distribution system that charges direct and indirect labor to the appropriate cost objectives.
g. Interim (at least monthly) determination of costs charged to a contract through routine posting of books of account.
h. Exclusion from costs charged to government contracts of amounts which are not allowable in terms of FAR 31,
Contract Cost Principles and Procedures, or other contract provisions.
i. Identification of costs by contract line item and by units (as if each unit or line item were a separate contract) if
required by the proposed contract.
j. Segregation of preproduction costs from production costs.
3. ACCOUNTING SYSTEM PROVIDES FINANCIAL INFORMATION:
a. Required by contract clauses concerning limitation of cost (FAR 52.232-20 and 21) or limitation on payments
(FAR 52.216-16).
b. Required to support requests for progress payments.
4. IS THE ACCOUNTING SYSTEM DESIGNED, AND ARE THE RECORDS MAINTAINED IN SUCH A MANNER
THAT ADEQUATE, RELIABLE DATA ARE DEVELOPED FOR USE IN PRICING FOLLOW-ON ACQUISITIONS?
5. IS THE ACCOUNTING SYSTEM CURRENTLY IN FULL OPERATION?
(If not, describe in Section I Narrative which portions are
(1) in operation, (2) set up, but not yet in operation,
(3) anticipated, or (4) nonexistent.)
STANDARD FORM 1408
BACK
(REV. 1/2014)

Download GSA Form SF-1408 Preaward Survey of Prospective Contractor - Accounting System

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