AÂ Basic DCAA Checklist for the Pre-Award Audits:
- Setting up a Chart of Accounts to segregate Direct, Indirect and Unallowable Costs
- Job Cost Accounting
- Indirect Cost Pools and Allocation Bases
- Indirect Rate Computations
- Timekeeping System and Labor Distribution Requirements
- Unallowable Costs
A Basic checklist for Post-Award and Internal Control Audits:
– previously identified differences;
– significant changes in management or staff;
– FAO familiarity with the audit type;
– recent guidance or audit program changes;
– assignments with a low number of hours expended and a high number of
dollars questioned;
– assignments with high hours expended and low or no dollars questioned;
– new audit areas; and
– relationship to GAO high-risk areas or DoD management challenges.