IND 205

WORKSHEET GENERIC ANSWERS

FOR TEAM EXERCISES
GENERIC INFORMATION (Should appear on each Process Worksheet)

Contractor’s Name: _________________________________________________________________________

Period being reviewed by PMSA: ___________________ to _______________________
Process being reviewed: _____________________________
Process Segment being reviewed: ___________________________
Process Risk Determination: _________________________
Population - What documents/items/locations, etc., make up your population. This population consists of:
__________________________________________________________________________________________________
__________________________________________________________________________________________________
__________________________________________________________________________________________________
____________________________________________.
Quantity of items in population: _____
Sample Size: _______
Confidence Rate used to determine that sample size: ________%
GENERIC INFORMATION
POTENTIAL SOURCE
DOCUMENTS – driven by
Contractor’s Name: PACIOREK INDUSTRIES Your contractor’s PMS.
Period being reviewed by PMSA: 24 September 2012 to 29 September 2012
Process being reviewed: ACQUISITION
Process Segment being reviewed: Contractor Acquired Property (MILSTRIP REQUISITIONS TESTED SEPARATELY)
Process Risk Determination: Medium – from last year’s analysis
Population - What documents/items/locations, etc., make up your population. This population consists of: All acquisition documents for
the acquisition of Contractor Acquired Property including Purchase Orders, Transfer documents, Petty Cash and Credit Card purchases
(Where charged direct to a Cost Reimbursement Contract) that were awarded during the period of September 1st 2011 - September 1st 2012
(Back one year).
Quantity of items in population: _3024____
TIME FRAME
Sample Size: __34_____
Confidence Rate used to determine that sample size: ___90_____%

SPECIFIC CRITERION HEADINGS

AUTHORITY FOR ACQUISITION PROPER CLASSIFICATION REASONABLENESS OF ACQUISITION

Sample # PURCHASE CONTRACT Reason for Classification Does Quantity Quantity Quantity on Was
Order # or # (Relating Acquisition of Property Classification Required from Ordered on hand on Acquisition
Other back to TYPE Cite require more SUPPORTING SOURCE order date REASONABLE
Document #. of contract to Supporting detailed Document Document from Record or did they
You ensure it IS Document review for overprocure
SOURCE Government Bom, allowability, (Taking into
document. Property, i.e., Engineering i.e., consideration
CR vs. FP) Drawing, Etc Acquisition of bulk purchase,
General min for max
Purpose buys)
Equipment?
1,37 94, etc
 CONTROL OF
TIMELINESS OF ACQUISITION REMARKS RATING
ACQUISITION PROCESS
Date of PR Date of PO Timeframe in Were there Distribution of FOR EACH SAMPLE
compliance any change Acquisition ITEM:
with Written orders or Documents -Adequate – no
Procedures cancellations complies with significant or material
or revisions to Contractor’s defects
an item Written -Inadequate – cite
ordered? Procedures significant or
inadequate defects.

PROCESS RATING FOR ALL SAMPLE ITEMS – This area was rated adequate. No significant or material defects were found during this review.

RISK RATING for this process should be moved to LOW RISK.

GENERIC INFORMATION
POTENTIAL SOURCE
DOCUMENTS – driven by
Contractor’s Name: WASZCZAK MANUFACTURING Your contractor’s PMS.
Period being reviewed by PMSA: 1 August 2012 to 31 August 2012
Process being reviewed: RECORDS (This worksheet does NOT include populations/samples for “Receipt and Issue Records.”
Process Segment being reviewed: ALL INVENTORY RECORDS 52.245-1(f)
Process Risk Determination: HIGH from last analysis
Population - What documents/items/locations, etc., make up your population. This population consists of the following ‐‐ ALL ACTIVE
RECORDS for all classes of Government property (except for material accountable under a receipt and issue system) including:
Stock records (whether manual or automated), fabrication records, custodial records, warranty item records, scrap and salvage records,
as well as ALL RECORDS CLOSED since the last ASSESSMENT OR AUDIT
Quantity of items in population: 11,467
Sample Size: 45
Confidence Rate used to determine that sample size: 95% due to High Risk Rating
So, in this review we are looking at the INDIVIDUAL ITEM RECORDS FOR ALL of the Government Property in the contractor’s possession – regardless of when it
arrived. We must also take into consideration how the contract closes out (Zeros Out” those records and moves them to inactive status within their PMS. So this
population has one portion based on the TOTALITY of ALL GP in the contractor’s possession – and the other portion on those records CLOSED since the last
analysis.

A FEW CRITICAL NOTES:

1. You MAY segregate by Property Classification in defining your POPULATIONS, i.e., lump together ST, STE and Equipment in one population and treat
MATERIAL as a separate population. In other situations you may choose to lump them all together BECAUSE they all have the same RECORD DATA
CHARACTERISTICS. It is not MANDATORY – rather it is driven by your knowledge of your contractor’s operation.
2. Property to Records – It is recommended that you create a separate worksheet for performing Property to Records review -- selecting your property
sample using a RANDOM approach while doing your RECORDS review. See additional Literature on Property to Record reviews.
3. “Receipt and Issue” – generally it would be wise to treat a “Receipt and Issue” form of Records control as a separate Population and Sample.
4. You may COMBINE OTHER Processes with this one, e.g., Identification, adding two more columns to the records
SPECIFIC CRITERION HEADINGS

General Information for each item Transaction based information for each item and ACTION (RECEIVING) under this Process

SAMPLE # Sample item NSN (If Contract To test the Quantity received ADEQUACY
NAME, needed for Number
Receiving Quantity on Quantity DATE of RR DATE Were there
DESCRIPTION, additional item
Report (RR) RR posted to POSTED to any
PART #. identification
from last RECORD RECORD deficiencies
(Note – you can tracking or
receipt. between
make this one disposition)
This is your Quantity
column or three)
POSTING posted and
REFERENCE Timeliness of
Posting?

Transaction based information for each item and ACTION (ISSUANCE) under this Process
To test the Quantity ISSUED ADEQUACY BALANCE ON HAND LOCATION
Issue Slip Quantity on Quantity DATE of DATE Were there Balance ACTUAL Adequate or Location on Actual
from last Issue Slip posted to ISSUANCE POSTED to any on Record BALANCE Discrepant Record Physical
Issuance of RECORD on the Issue RECORD deficiencies on HAND [Review for Location
Property. Slip between Significance
This is your Quantity or Materiality]
POSTING posted and
REFERENCE Timeliness of
Posting?
 Transaction based information for each item and ACTION (DISPOSITION) under this Process
Unit ACQUISITION UNIQUE Unit of DISPOSITION If Contract
Acquisition COST ON IDENTIFIER, e.g., Measure Requirement
Cost on Supporting Serial Number, etc. specified LAST Date of POSTING Authorized Compliant DATE PLACED IN
Record Documentation: [NOTE 1– do not on DISPOSITION Last REFERENCE to with PMS SERVICE
P.O., or confuse this with the Record ACTION FOR Action e.g., Plant accomplish Procedure NOTE – for CAP
Fabrication IUID requirements] THIS ITEM. Clearance Action? s Posting Reference (PO
Record for [NOTE 2 – Note: May be Case, Transfer, or Subcontract that
CAP, or Generally applicable Not Applicable Credit Debit, acquired.
Transfer to ST, STE and depending Shipment, etc. For GFP – should have
Document for Equipment. Not upon contract been Provided by the
GFP Material] age. Government.

REMARKS RATING
FOR EACH SAMPLE
ITEM:
-Adequate – no
significant or material
defects
-Inadequate – cite
significant or
inadequate defects.

PROCESS RATING FOR ALL SAMPLE ITEMS – This area was rated.

RISK RATING for this process should be

GENERIC INFORMATION
Contractor’s Name: GOETZ LOGISTICS AND DIET SODA CONSUMER PRODUCTS
Period being reviewed by PMSA: JULY 23rd, 2012 to JULY 27th, 2012
Process being reviewed: PHYSICAL INVENTORIES
Process Segment being reviewed: PERFORMANCE, RECORDING, AND ADJUSTMENTS
Process Risk Determination: LOW – Performed this year due to cycle process, i.e., two years since last review.
Population - What documents/items/locations, etc., make up your population. NOTE: This population is DRIVEN by the
METHODOLOGY used by the contractor in performing Physical Inventories – and as you learned there are MANY METHODOLOGIES! So
here are two possible populations. This population may consist of:
1. The entire physical inventory listing, i.e., the actual count sheets if done manually or the computer printouts if performed electronically,
compiled through the accomplishment of the physical inventory for contractors who use a wall-to-wall inventory. Or…
2. Another method may be used when a cyclic physical inventory is performed. This involves the selection of a sample from the items
completed during that cycle, e.g., those items counted in a one month period, etc., rather than waiting for the entire physical inventory
to be completed.
Quantity of items in population: 4792
Sample Size: 34
Confidence Rate used to determine that sample size: 90%

SPECIFIC CRITERION HEADINGS INDIVIDUAL SAMPLE ITEMS

SAMPLE DATE DATE SAMPLE POSTING Quantity on Quantity of DELTA or the Is DELTA a
NUMBER SCHEDULED PERFORMED ITEM REFERENCE Inventory Record difference “REASONABLE
[CITE Chapter [Does the (The Asset (Inventory sheet Sheet between ADJUSTMENT”
and Verse from Actual Inventoried number and line Record Count or a “LOSS”
the Contractor’s Performance from P.I. number) and P.I.
PMS date fall within listing) Count.
Procedures the Scheduled
date

These two can be treated as a BLOCK ANSWER. See DFARS 252.245-7002(b)(2) for the discussion of
Contractor’s Procedures MUST provide PLANNED REASONABLE ADJUSTMENTS of low risk
dates of Performance and then the actual count sheets consumable material and the METRIC established by
show ACTUAL DATE PERFORMED. the contractor for managing this action.
 EVIDENCE OF TIMELY PERFORMANCE MATERIAL ADJUSTMENTS REPORTING OF PI RESULTS

DATE DATE TIMEFRAME Material DATE TIMEFRAME DATE DATE of PI TIMEFRAME

Individual Individual was in Adjustments Material within which SCHEDULED Results was in
Item Inventory Item Inventory accordance on Physical Adjustment the Material for PI Results ACTUALLY accordance
was was with Inventory REPORTED Adjustments (completion) REPORTED with
PERFORMED RECORDED Contractor’s Worksheets to PA need to be to be to PA Contractor’s
PMS reported Reported to PMS
Procedures PA Procedures

REMARKS RATING
FOR EACH SAMPLE
ITEM:
-Adequate – no
significant or material
defects
-Inadequate – cite
significant or
inadequate defects.

PROCESS RATING FOR ALL SAMPLE ITEMS – This area was rated.

RISK RATING for this process should be

GENERIC INFORMATION

Contractor’s Name: THE RUCKDASCHEL CORPORATION

Period being reviewed by PMSA: 1 October 2012 to 12 October 2012
Process being reviewed: DISPOSITION/DISPOSAL
Process Segment being reviewed: Declaration of Excess and Disposal
Process Risk Determination: Low Risk Performed this year due to cycle process, i.e., two years since last review.
Population - What documents/items/locations, etc., make up your population. This population consists of: All disposal records including
plant clearance cases, DD149 transfers (Including Credit/Debit (MMAS) or No Cost via Contract Mod), scrap tickets, GFM return documents,
and other appropriate documents.
Quantity of items in population: 296
Sample Size: 32
Confidence Rate used to determine that sample size: 90%

SPECIFIC CRITERION HEADINGS

INTERNAL SCREENING CAP REUTILIZATION

SAMPLE # SAMPLE ITEM (Plant REFERENCE in EVIDENCE REFERENCE in Evidence of Evidence the
Clearance Cases, Scrap PROCEDURES FOR INTERNAL PROCEDURES FOR Purchase of contractor made
through Scrap Procedures, INTERNAL SCREENING WAS PRE-DISPOSAL retention at REASONABLE
Transfers, Credit Debits SCREENING. CITE DONE. Is it ACTIONS. CITE Acquisition Cost for EFFORTS to return
Actions, Government directed Chapter/verse/section Automated? Routed Chapter/verse/section CAP, where $ CAP to Vendors,
shipments, etc) PROVIDE REFERENCE in Through Other REFERENCE in credited back to the where applicable.
SOURCE DOCUMENT # OR Contractor’s PMS Depts? Signatures? Contractor’s PMS Government, e.g.,
REFERENCE # and ITEM Procedures. Should match up with Procedures. credit voucher,
SELECTED AS SAMPLE BLOCK ANSWER WRITTEN BLOCK ANSWER accounting codes,
PROCEDURES (FAR 52.245-1(j)(1)) etc.

Note” Certain Source Documents may have MULTIPLE

ASSETS being reported for dispositions. You are to use only
ONE as the sample item from that source document and this
SHOULD be selected RANDOMLY!
 SF 1428 or PCARSS SUBMISSIONS ARE COMPLETE AND ACCURATE,
EXCESS REPORTING DATA FIELDS PROVIDE SUFFICIENT INFORMATION TO ACCOMPLISH REUTILIZATION
DATE DATE TIMEFRAME Contractor Subcontractor ITEM DEMIL Proper CONDITION QUANTITY COST
INTERNAL REPORTED REQUIRED Address address DESCRIPTION, CODE Property CODE and UNIT DATA
SCREENING TO PLCO BY FAR Information, information, Government included Classification OF Provided
DETERMINED 52.245-1(j) Contract # etc., Part or drawing MEASURE
GP WAS complied CAGE CODE complete? #, included included
EXCESS with, i.e., 30, and adequate for
60 120 days. LOCATION disposal
Accurate and purposes
Complete?

THIS INFORMATION SHOULD BE THE

SAME AS MAINTAINED ON THE
RECORDS

TIMELY DISPOSITION

Date of Date KTR Disposal Property IDENTIFICATION DEMIL DEMIL PROCEEDS Updates the DoD Item
PLCO effected Accomplished disposed of as REMOVED REQUIRED PERFORMED PROPERLY Unique Identification
Direction to Disposal in a directed by (Unless PAID OR Registry as required by
effect Action REASONABLE PLCO – otherwise RECORD CREDITED DFARS 252.211-7007,
disposal period of Transfer, sale, directed by the VERIFICATION PAYMENT TO as applicable.
Time? donation, scrap. CO or PLCO) DOCUMENT GOVERNMENT [NOTE: If item goes
CITE Reference NUMBER FOR SALE. through PCARSS,
For Disposal update id done
Action Authority automatically in
PCARSS. OUTSIDE
OF PCARSS –
CONTRACTOR DOES
UPDATE
 REMARKS RATING
FOR EACH SAMPLE
ITEM:
-Adequate – no
significant or material
defects
-Inadequate – cite
significant or
inadequate defects.

PROCESS RATING FOR ALL SAMPLE ITEMS – This area was rated.

RISK RATING for this process should be