Accounting System, Cost And Accounting, DCAA Relations, Incurred Cost Proposals

Burden of Proof

DCAA’s job is to collect enough evidence to form an opinion on the adequacy of your accounting system or incurred costs. DCAA evaluates the evidence in relationship to statute, regulation, GAAP, reasonableness, or the contractor’s failure to provide credible evidence to allow for an evaluation. The FAR mentions burden of proof in four areas: reprisals, […]

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DCAA Relations, Incurred Cost Proposals

Confusing Adequacy and Audit – Incurred Cost Proposal Fiction and Reality Part Two – Good Intentions and an Honest Effort to Avoid Work

DCAA will often assert that the ICE (Incurred Costs Electronically) and an ICP (Incurred Cost Proposal) are the same thing. They simply are not. This is true by regulation and by DCAA’s own guidance (Information for Contractors has an entire section acknowledging that they cannot require electronic submissions (p73)). “Let’s step back for a moment […]

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Accounting System, Cost And Accounting, DCAA Relations, Incurred Cost Proposals

One Little Email and We Might be Talking a Different Case

The Armed Services Board of Contract Appeal is down again for the second time in the last several months. I will not let this attack on democracy (although I am sure the government has an excellent reason for the prolonged denial of access to this information) stop our discussion of the TSI case. Back to […]

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