Difference between revisions of "Category:Business Systems"
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# <big>'''[[DFAR 252.242.7006 - Accounting System Administration]]'''</big> | # <big>'''[[DFAR 252.242.7006 - Accounting System Administration]]'''</big> | ||
# <big>'''Earned Value Management (EVM) (252.234-7002)'''</big> | # <big>'''Earned Value Management (EVM) (252.234-7002)'''</big> | ||
| − | # <big>''' | + | # <big>'''Estimating System - [[DFAR 252.215-7002 - Cost Estimating System Requirements]]'''</big> |
# <big>'''[[Purchasing System]]'''</big> -DFAR 252.244-7001 | # <big>'''[[Purchasing System]]'''</big> -DFAR 252.244-7001 | ||
# <big>Material Management & Accounting System (MMAS) (252.242-7004)</big> | # <big>Material Management & Accounting System (MMAS) (252.242-7004)</big> | ||
Revision as of 14:38, 27 August 2014
Contents |
Background
Since the adoption of FAR 52.203-13, Contractor Code of Business Ethics and Conduct (effective December 24, 2007) there has been more attention to adequate contractor systems, since one of the criteria in the clause was to create and maintain an internal control system that will facilitate timely discovery and disclosure of improper conduct in connection with government contracts.
Fundamentals of All Business Systems
There are 5 fundamentals that apply to all business systems. They are:
- Establish clear responsibilities,
- Provide for internal controls and seperation of duties,
- Maintain written policies and procedures,
- Provide for employee training, and
- Ensure appropriate management oversight.
Recent Developments with Business Systems
On February 24, 2012 the (DFAR) rule regarding contractor business systems was adopted into law (DFARS Case 2009-D038). See DFARS 252.242-7005 Contractor Business Systems.
The Clause Covers 6 (Six) Contractor Business Systems
The 6 Business Systems are:
- DFAR 252.242.7006 - Accounting System Administration
- Earned Value Management (EVM) (252.234-7002)
- Estimating System - DFAR 252.215-7002 - Cost Estimating System Requirements
- Purchasing System -DFAR 252.244-7001
- Material Management & Accounting System (MMAS) (252.242-7004)
- Property Management (252.245-7003)
For information on the history of the DFARs Business System Rule, see History of the DFARS Business System Rule
Systems Reviews
Systems are either "approved" or "disapproved" (or not evaluated)
DCAA Responsibilities
Audits of:
- Accounting Systems,
- Estimating Systems, and
- Material Management & Accounting Systems
DCMA Responsibilities
Oversight of all 6 Business Systems
Conducting reviews of the:
- Purchasing System,
- Government Property System,
- Earned Value Management System
DCMA also determines whether significant deficiences exist, issuing notifications, pursuing correction of significant deficiencies, and withhold payments.
Subcategories
This category has the following 6 subcategories, out of 6 total.
A
C
E
M
P
Pages in category "Business Systems"
The following 10 pages are in this category, out of 10 total.
BD |
D cont. |
EH |
