Josef Kamara, CPA, CISSP, CISA · Updated May 6, 2026 · 1 minute read

SF 1408

Standard Form 1408, the "Pre-Award Survey of Prospective Contractor Accounting System", used by DCAA to determine whether a contractor accounting system is adequate to support a cost-reimbursement contract. The form lists 14 design criteria including segregation of direct and indirect costs, identification and accumulation of direct costs by contract, a logical and consistent indirect cost allocation method, and timekeeping that distinguishes work by job. A contractor must pass an SF 1408 review before a contracting officer may award a cost-type contract; the audit is the gate, not a courtesy.