30.202-3 Amendments and revisions. or by calling the Washington, DC, ordering desk at (202) 512-1800. 30.202-3 Amendments and revisions. (i) Conduct a review of the Disclosure Statement to ascertain whether it is current, accurate, and complete; and FAR Part 31 Accounting Checklist – 43 Steps to Maintain an SBIR Accounting System. (iv) Calculate the increased cost to the Government in the aggregate. (3) The CFAO shall not approve a date for the retroactive change that is before the beginning of the contractor’s fiscal year in which the request is made. (A) Fixed-price contracts and subcontracts. (i) The contractor must change the cost accounting practices it uses for Government contract and subcontract costing purposes to remain in compliance with the provisions of part 31; (B) Shall require the contractor to- (i) Determine the increased or decreased cost to the Government for flexibly-priced contracts and subcontracts as follows: (A) When the estimated cost to complete using the changed practice exceeds the estimated cost to complete using the current practice, the difference is increased cost to the Government. (b) Any determination that it is impractical to secure a subcontractor’s Disclosure Statement must be made in accordance with 48 CFR 9903.202-2. This is a U. S. General Services Administration Federal Government computer system that is"FOR OFFICIAL USE ONLY. In adjusting contract prices, the CFAO shall preclude payment of aggregate increased costs by disallowing costs on flexibly-priced contracts. (4) May be in any format acceptable to the CFAO but, as a minimum, shall include the following data: Cognizant Federal agency official (CFAO) means the contracting officer assigned by the cognizant Federal agency to administer the CAS. . (A) The disclosed practices are adequately described and the CFAO currently is not aware of any additional practices that should be disclosed; 30.202-5 Filing Disclosure Statements. (1) The contracting officer shall insert the clause at FAR 52.230-5, Cost Accounting Standards-Educational Institution, in negotiated contracts awarded to educational institutions, unless the contract is exempted (see 48 CFR 9903.201-1), the contract is to be performed by an FFRDC (see 48 CFR 9903.201-2(c)(5)), or the provision at 48 CFR 9903.201-2(c)(6)applies. (ii) Notification by the CFAO of a determination of noncompliance. See 48 CFR 9903.202-4. (f) General dollar magnitude proposal evaluation. (d) The CFAO is responsible for issuing determinations of adequacy and compliance of the Disclosure Statement. (ii) Shall not combine the cost impacts of any of the following unless all of the cost impacts are increased costs to Government: (A) One or more unilateral changes. (3) Some factors to consider in determining if a change is desirable include, but are not limited to, whether- 6621(a)(2). (a) Unilateral changes. 30.607 Subcontract administration. (B) Submit rationale to support any written statement that the cost impact of the noncompliance is immaterial. (i) The total increase or decrease in contract and subcontract prices and cost accumulations, as applicable, by Executive agency, including any impact the noncompliance may have on contract and subcontract incentives, fees, and profits, for each of the following groups: . (iii) Any other method that provides a reasonable approximation of the total increase or decrease in cost accumulations for all affected fixed-price and flexibly-priced contracts and subcontracts. If the cost impact is immaterial, the CFAO shall follow the requirements in paragraph (b)(4) of this section. (ii) Issue a final decision in accordance with 33.211 and unilaterally adjust the contract(s) by the estimated amount of the cost impact. (c) Evaluating requests for desirable changes. (4) When requested by the CFAO, shall identify all affected contracts and subcontracts. (g) Interest. (i) To the maximum extent practical, not adjust the price upward for fixed-price contracts; See 48 CFR 9903.202-1. Upon receipt of the contractor’s notification and description of the change in cost accounting practice, the CFAO should review the proposed change concurrently for adequacy and compliance. chapter 15, Cost Accounting Standards, requires certain contractors and subcontractors to comply with Cost Accounting Standards (CAS) and to disclose in writing and follow consistently their cost accounting practices. In this event, the contractor shall submit the required Disclosure Statement and the CFAO shall make a determination of adequacy as soon as possible after the award. (c) Notice and proposal preparation. The Federal Acquisition Regulation (FAR) Part 31 exists to help government contractors determine which costs are reimbursable and how these costs should be accounted for. 30.202-8 Subcontractor Disclosure Statements. (b) In accordance with 41 U.S.C. (A) Fixed-price contracts and subcontracts. 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