Thank you Vern. My wife would agree with you that I am an idiot so thank for the daily dose of humility. I must say I did read your previous post incorrectly when you made mention of 'audit'. I was multitasking and read it as 'analysis'. My mistake. The real issue I am having is the subcontractor will not provide me with any cost or pricing data (or even how it calculated its indirect cost rates) which makes the task of performing a cost analysis extremely difficult. An audit is not essential- that is true, yet without one and the lack of DCAA/DCMA verbally providing me anything I was just asking if others had been in similar circumstances and how they approached it.