Program Cost and Technical Data Reports

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.