Download or read book Allowable Costs Under the Defense and Federal Acquisition Regulations written by and published by . This book was released on 1986 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Contract Pricing written by United States. General Accounting Office and published by . This book was released on 1992 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Review of Allowable Costs in Overhead Submission of Defense Contractors written by United States. Congress. House. Committee on Armed Services. Subcommittee on Seapower and Strategic and Critical Materials and published by . This book was released on 1985 with total page 456 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Ambiguous Federal Acquisition Regulation Criteria on Defense Contractors Public Relations Costs written by GENERAL ACCOUNTING OFFICE WASHINGTON DC NATIONAL SECURITY AND INTERNATIONAL AFFAIRS DIV. and published by . This book was released on 1984 with total page 8 pages. Available in PDF, EPUB and Kindle. Book excerpt: This GAO report focuses on the need to strengthen the criteria governing allowability of defense contractors' public relations (PR) costs. This hearing focused on such expenses as advertising; selling; entertainment; and trade, business, technical, and professional activity costs. Recently, DoD reviewed contracting officer final overhead cost settlements at 12 contracting activities. GAO work was performed in accordance with generally accepted government standards. In reviewing the settlements, we observed what we believe is a fundamental problem in the way these costs are treated in determining whether or not they are allowable. The problem lies in the ambiguity of certain Federal Acquisition Regulation (FAR) criteria for determining what is an allowable contract cost. This ambiguity causes contractors, the Defense Contract Audit Agency (DCAA), and contracting officers to have differing interpretations on allowability.
Download or read book Federal Acquisition Circular written by United States. Department of Defense and published by . This book was released on 2000 with total page 80 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Improvements Needed in DOD Procedures to Prevent Reimbursement of Unallowable Costs on Government Contracts written by and published by . This book was released on 1985 with total page 19 pages. Available in PDF, EPUB and Kindle. Book excerpt: GAO reviewed final overhead cost settlements with defense contractors to determine the extent to which questionable costs were allowed. GAO found numerous instances where administrative contracting officers (ACO) allowed costs that the Defense Contract Audit Agency (DCAA) questioned. Overall, 53 percent of the costs questioned by DCAA were allowed as overhead by ACO. GAO believes that: (1) the discrepancies are caused by varying interpretations of certain ambiguous provisions in the Federal Acquisition Regulation (FAR); and (2) contractors continue to claim reimbursement for unallowable costs, such as advertising and promotional expenses, because ACO often agree to compromise cost settlements that do not address specific cost items. Certain changes have been proposed to FAR that specify the circumstances under which advertising and public relations costs are allowable.
Download or read book Hearing on H R 2397 Allowable Cost Reform Act Before the Investigations Subcommittee of the Committee on Armed Services House of Representatives Ninety ninth Congress First Session May 20 1985 written by United States. Congress. House. Committee on Armed Services. Subcommittee on Investigations and published by . This book was released on 1986 with total page 198 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Information for Contractors written by and published by . This book was released on 1998 with total page 128 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Defense Contract Audit Agency Audits of Indirect Costs at Major Contractors written by and published by . This book was released on 1998 with total page 69 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Federal Acquisition Regulation requires a contractor to submit to the contracting officer a final indirect cost rate proposal reflecting actual cost history for the year. The Defense Contract Audit Agency is required to audit the contractor's incurred cost submission and to issue an advisory report. In addition, Title 10, United States Code, Section 2324, "Allowable Costs Under Defense Contracts"; Title 41, United States Code, Section 256, "Allowability of Costs"; and Cost Accounting Standard 405, "Accounting for Unallowable Costs," require the contractor to properly identity and segregate expressly unallowable costs. Both Federal statutes permit the contracting officer to assess a penalty when the contractor includes expressly unallowable costs or other costs previously determined to be unallowable in the incurred cost submission. (see Appendix C). Therefore, an important purpose of the audit is to identify and report claimed costs that the auditor believes are unallowable under the Federal Acquisition Regulation, advance agreements, and specific contract clauses or are unallowable subject to penalties. In FY 1996, the Defense Contract Audit Agency spent about 1.5 million hours (about 1,000 staff years) auditing about $66 billion in direct and indirect incurred costs at major contractors. A major contractor is one with $70 million or more in annual reimbursable contract costs.
Download or read book Guide to Defense Contract Finance Regulations for Small Business Small Disadvantaged Business Women owned Small Business written by and published by . This book was released on 1988 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Digest of Decisions Allowable Costs Under the Defense Acquisition Regulation written by Chester D Taylor (Jr) and published by . This book was released on 1980 with total page 272 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the fourth edition of this publication and supersedes all earlier editions. The purpose of this publication, as with the previous editions, is to provide assistance to military and civilian attorneys of the Air Force in their research of questions involving the allowability or nonallowability of costs under Air Force contracts. To facilitate the use of the body of legal precedent which the decisions digested herein represent, they have been keyed to each of the sections of the DAR, and a table of all cases cited in the digest arranged alphabetically has been attached.
Download or read book Defense Industry Restructuring Updated Cost and Savings Information written by and published by . This book was released on 1998 with total page 27 pages. Available in PDF, EPUB and Kindle. Book excerpt: In July 1993, DOD changed a long-standing practice and permitted defense contractors to charge restructuring costs to transferred flexibly priced contracts, provided (1) the restructuring costs were allowable under the Federal Acquisition Regulation and (2) a DOD contracting officer determined the business combination would result in overall reduced costs to DOD or preserve a critical defense capability. Concerns over the payment of such costs led Congress to pass legislation requiring that certain conditions be met before DOD reimbursed defense contractors for restructuring-related expenses. The legislation required, in part, that a senior DOD official certify that projections of restructuring savings are based on audited cost data; DOD'S share of projected savings exceeds allowed costs; and the Secretary of Defense reports to Congress On DOD'S experience with defense contractor business combinations, including whether savings associated with each restructuring actually exceed restructuring costs. The Secretary of Defense is currently required by 10 U.S.C. 2325 to determine in writing that the savings will be at least twice the amount of allowed costs or that projected savings will exceed costs allowed and that the combination will result in the preservation of a critical capability.
Download or read book Contract Types written by Kate M. Manuel and published by DIANE Publishing. This book was released on 2011-05 with total page 29 pages. Available in PDF, EPUB and Kindle. Book excerpt: Federal procurement contracts are divided into 2 types fixed-price and cost reimbursement -- that differ as to whether the gov't. or the contractor assumes the risk of increases in costs (e.g., wages, materials). There was an increase in the use of cost-reimbursement contracts during the George W. Bush Admin. The Obama Admin. wants to reduce by at least 10% the funds obligated in FY 2010 by "high risk-contracting authorities," such as cost-reimbursement, time-and-materials, and labor-hour contracts. Contents of this report: Intro.; Selecting the Contract Type; Types of Contracts; Recently Enacted and Proposed Legislation; Executive Branch Initiatives; Developments Re: Contract Types, 107th-110th Cong. A print on demand report.
Download or read book Contract Pricing Reference Guides written by Wolters Kluwer and published by CCH. This book was released on 2016-05-10 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This new, single-volume resource provides the most complete guidance available for analyzing the cost and pricing aspects of federal government contracts--so you can propose and negotiate appropriate prices and win contracts. The practical Contract Pricing Reference Guide reference combines five manuals into a single source, covering: Price Analysis Quantitative Techniques for Contract Pricing Cost Analysis Advanced Issues in Contract Pricing And Federal Contract Negotiation Techniques Determine the Proper Pricing to Win Government Business Throughout these pages, you will find highly detailed explanations of how the government evaluates proposals, arrives at pricing, chooses contractors, and awards contracts. With Contract Pricing Reference Guide, you can more confidently: Conduct market research for price analysis Employ proven techniques of quantitative price analysis Propose a fair and appropriate price Confidently engage in sealed bidding Include only what's allowable in the price Employ the most effective, competitive pricing strategies And engage in effective contract negotiations The One-of-a-Kind, Time-Saving Pricing Resource The all-new Contract Pricing Reference Guide provides a road-map for how to set correct pricing and engage in the competitive bidding process. It is a practical business tool to help you acquire government contract business--and it brings all the most valuable pricing information together in an easy-access, single-volume resource that puts everything you need literally right in front of you. No other resource delivers all of this together in one place, making it the most convenient way to obtain the most vital information on pricing government contracts.
Download or read book Government Contractors written by United States. General Accounting Office and published by . This book was released on 1988 with total page 128 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Defense Contract written by Charles E. Grubbs and published by . This book was released on 1987 with total page 446 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book DOD Policy on Defense Industry Mergers Acquisitions and Restructuring written by United States. Congress. House. Committee on Armed Services. Oversight and Investigations Subcommittee and published by . This book was released on 1995 with total page 140 pages. Available in PDF, EPUB and Kindle. Book excerpt:
