cp-23: back to the future! what to expect from dcaa's new ...€¦ · back to the future! what...
Post on 04-Jun-2020
2 Views
Preview:
TRANSCRIPT
CP-23:Back to the Future!What to Expect from DCAA's New Accounting System Audits
Joseph McCaffrey, Partner, Baker TillyVincent Perez, Principal, Booz Allen Hamilton
gather,
record, classify, analyze, summarize, interpret, and present accurate
and timely financial data
indirect and other direct costs,
compensation, billing, labor, and general information technology
o
o
o
o
o
o
o
Pre-award accounting system audit (SF1408)
Post award audit is an examination of the accounting system after contract award to test operational compliance.
Looks beyond “design”
o DFARS.
Chapter 5-500 - Audit of Estimating System Internal Controls
o
Stated Purpose:
Reality:
o
o
o
o
Effective Date: April 24, 2012
o
o
o
o
o
o
o
o
o
o
o
•
•
•
•
•
•
•
•
•
•
•
•
•
•
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
•
•
actual
Don’t
o
o
o
o
o
o
o
o
•
• DFARS
•
FAR
•
top related