scope:

Use/Relationship:

Program Cost and Technical Data Reports provide the contractor's cost associated with a Government contract issued to acquire a program, project, or system.

This Data Item Description (DID) is applicable to all cost-reimbursement, and all incentive based Research, Development, Test, and Evaluation (RDT&E) and Procurement funded contracts over $25 million in total value. Amounts shall be reported through cost to the Government including General & Administrative (G&A) cost, but shall not include cost of money or Fee, unless otherwise noted.

This DID requires the reporting of all contract costs to a level of detail comparable to that presented in the standard Cost Breakdown Structure (CBS) in Format 1. This CBS is applicable to a single program or increment as specified in the accompanying CDRL. Costs included in these reports shall be current as of sixty (60) calendar days (or less) prior to submission. Costs included in the initial submission shall reflect the final negotiated position between the Government and the prime contractor. Cost data for the final report(s) shall be from the prime contractor's internal financial accounting system. This DID requirement and all associated reporting requirements shall be flowed down to all subcontractors and other company divisions whose efforts comprise over $10 million or more than 25% of the total prime contract value. The prime contractor shall generate one consolidated report (Formats 1, 2 and 3) that shall be delivered to the Government that includes the prime contractor and all subcontractors/inter-divisions. In addition, all Formats 1 through 3 that were completed by subcontractors or other company divisions must also be provided to the Government.

The initial submission of the DID is due within 60 days of contract award (or exercise of option) of each increment. If a rebaselining of a program or increment or a major Engineering Change Proposal (ECP) is negotiated, all Formats 1 through 3 will be resubmitted with the rebaselined amounts within 60 days of the negotiated rebaseline date. The initial submission shall contain the latest Estimate-At-Completion (EAC). The final report is due within 60 days or less after each increment is delivered and accepted by the Government or is terminated by the Government. The final submission will include all costs for the increment to include any outstanding obligations/commitments. The reporting period for the DID shall be from the start date of the current increment to the end date of the current increment. Each submission will be subject to Government approval. Specifically, the NSA Cost Analysis and Earned Value Management (EVM) Office or the organization specified in the DID will be the final approval authority. This includes approval of the methods used to map lower level costs into end item costs of the prime, subcontractors and Government. A post award meeting shall be scheduled within 30 days of final contract award with the Government program office, the prime contractor, and representatives from the approving authority to ensure all DID reporting requirements are understood by the reporting contractor.