SYSTEM	STANDARD or FEATURE	RISK	CURRENT POSITION
Accounting System	Consistent w/generally accepted accounting procedures	Severe risk of prohibition against incurring reimbursable costs	?
	Job Cost Accounting	Severe risk of having reasonable costs disallowed	?
	Consistency per department, job, & element of cost	Severe risk of prohibition against incurring reimbursable costs	?
	Consistency with Estimating System and Billing System	Moderate to Severe risk of a) having proposed costs rejected or arbitrarily adjusted; b) having vouchers rejected or delayed	?
	Flexibility to accommodate evolving direct and indirect cost needs	Severe risk of ‘locked in’ costing methods, particularly in the Estimating System	?
Estimating System	Appropriate to type of work	Moderate to Severe risk of failure to be competitive; Severe risk of prohibition against incurring reimbursable costs	?
	Consistency with Accounting & Billing Systems	Severe risk of prohibition against incurring reimbursable costs	?
	Consistently applied	Moderate to Severe risk of failure to be competitive; Severe risk of prohibition against incurring reimbursable costs	?
	Flexible Application	Moderate to Severe risk of failure to be competitive	?
Billing System	Consistency with Accounting & Estimating Systems	Severe risk of prohibition against incurring reimbursable costs	?
	Consistently applied	Severe risk of prohibition against incurring reimbursable costs	?
	Flexible Application	Moderate to Severe risk of of incurring unnecessary costs of compliance with Contract Requirements	?
	Internal checks & balances	Moderate to Severe risk of rejection or delay of payments; of incurrence of unnecessary costs of defense of system; and of having to refund overpayments or recover overpayments	?
Reporting Systems	Timesheet Compliance with audit standards and regulations	Moderate risk of provoking costly audits (often resulting in forfeiture of allowable costs); of prohibition against incurring reimbursable costs; and of penalties for fraudulent claims; Severe risk of failure to capture allowable costs	?
	Travel cost accumulation/attribution	Same as applicable to ‘Timesheets’, above	?
	Expense accumulation/attribution	Same as applicable to ‘Timesheets’, above, plus failure to support Estimating System	?
Contract Marketing and Operations System	Proposal Preparation Teams	Moderate to Severe risk of failure to be competitive	?
	Responsive, flexible proposal structure	Moderate to Severe risk of failure to be competitive and of provoking costly reviews	?
	Teaming	Moderate to Severe risk of failure to capture resources necessary to be competitive (enhancing the opportunities for the competition to capture them); Severe risk of forfeiting profitable contract operations	?
	Subcontracting	Severe risk of forfeiting profitable contract operations, and of provoking costly reviews	?
	Negotiation functions	Severe risk of forfeiting profitable contract operations, and of provoking costly reviews	?
	Security	Severe risk of failure to be competitive	?
	Suitability/Adaptability to Electronic Data Interchange requirements/e-commerce conventions	Severe risk of failure to be competitive	?
Project/Contract Administration Systems	Organizational location, authority, control, staffing, training and reporting hierarchy	Severe risk of incurring unnecessary costs of operations and of provoking costly reviews; moderate risk of prohibition against incurring reimbursable costs	?
Quality Assurance & Control Systems	Standards creation, review and revision for each of the above Systems, Standards or Features;	Severe risk of reduced senior management control; loss of competitive position; loss of profitability	?
	Periodic and special internal reviews Contact AN, Ltd. for help	Moderate risk of obscuring problems and of provoking costly reviews; Severe risk of sustained of incurrence of unnecessary costs of operations, of forfeiting profitable contract operations and of impairing recovery of allowable costs	?