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“52.230-1 Cost Accounting Standards Notices and Certification.

As prescribed in 30.201-3(a), insert the following provision:

Cost Accounting Standards Notices and Certification (JUN 2020)

Note:

This notice does not apply to small businesses or foreign governments. This notice is in three parts, identified by Roman numerals I through III.”


 

Since you represent your company as a small business, this is inapplicable. Not sure what you would represent here anyway. 

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10 hours ago, Contractor500 said:

The company I work for is a small business, therefore CAS isn't applicable because of that fact, correct?

 

5 hours ago, joel hoffman said:

52.230-1 Cost Accounting Standards Notices and Certification.

As prescribed in 30.201-3(a), insert the following provision:

Cost Accounting Standards Notices and Certification (JUN 2020)

Note:

This notice does not apply to small businesses or foreign governments. This notice is in three parts, identified by Roman numerals I through III.”

Since you represent your company as a small business, this is inapplicable. Not sure what you would represent here anyway. 

 

2 hours ago, Contractor500 said:

Thanks Joel!

@Contractor500Look! When somebody tells you something like that, ask for a citation to a law or regulation. FAR 52.230-1 says that a notice does not apply to small businesses. What does that mean to you? You're clueless! How does that answer your above question?

See 48 CFR 9903.201-1, CAS Applicability, subparagraph (b)(3):

(b) The following categories of contracts and subcontracts are exempt from all CAS requirements... (3) Contracts and subcontracts with small businesses.

You come here a lot looking for information. Get smart about educating yourself! THINK!

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Here is what FAR 31.201-3(a) says "The contracting officer shall insert the provision at 52.230-1, Cost Accounting Standards Notices and Certification, in solicitations for proposed contracts subject to CAS as specified in 48 CFR 9903.201. "  If the contracting officer acts correctly, this provision should not be in a solicitation sent to you.

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11 minutes ago, Retreadfed said:

Here is what FAR 31.201-3(a) says "The contracting officer shall insert the provision at 52.230-1, Cost Accounting Standards Notices and Certification, in solicitations for proposed contracts subject to CAS as specified in 48 CFR 9903.201. "  If the contracting officer acts correctly, this provision should not be in a solicitation sent to you.

I'm pretty sure agencies post most solicitations online and prospective offerors download them. Unless the acquisition was a set-aside, I don't know how a contracting officer would know who would be responding.

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If Contractor500 is going to be in this business, then he or she must learn about the regulations and how to find answers in them. This business of coming here for on-the-spot answers is neither reliable nor professional. The clearest statement of the applicability rule is in the CAS regulations. FAR can be confusing in that regard, especially to people who don't know how to read and research the regs. When reading a solicitation a company has to know how to determine which rules apply to them and which do not.

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What can Contractor 500 certify to?  Nothing. None of the certifications are applicable to a small business.

52.230-1 Cost Accounting Standards Notices and Certification.

As prescribed in 30.201-3(a), insert the following provision:

Cost Accounting Standards Notices and Certification (JUN 2020)
Note:

This notice does not apply to small businesses or foreign governments. This notice is in three parts, identified by Roman numerals I through III.

Offerors shall examine each part and provide the requested information in order to determine Cost Accounting Standards (CAS) requirements applicable to any resultant contract.

If the offeror is an educational institution, Part II does not apply unless the contemplated contract will be subject to full or modified CAS coverage pursuant to 48 CFR 9903.201-2(c)(5) or 9903.201-2(c)(6), respectively.

I. Disclosure Statement - Cost Accounting Practices and Certification

(a) Any contract in excess of the lower CAS threshold specified in Federal Acquisition Regulation (FAR) 30.201-4(b) resulting from this solicitation will be subject to the requirements of the Cost Accounting Standards Board (48 CFR chapter 99), except for those contracts which are exempt as specified in 48 CFR 9903.201-1.

(b) Any offeror submitting a proposal which, if accepted, will result in a contract subject to the requirements of 48 CFR chapter 99 must, as a condition of contracting, submit a Disclosure Statement as required by 48 CFR 9903.202. When required, the Disclosure Statement must be submitted as a part of the offeror's proposal under this solicitation unless the offeror has already submitted a Disclosure Statement disclosing the practices used in connection with the pricing of this proposal. If an applicable Disclosure Statement has already been submitted, the offeror may satisfy the requirement for submission by providing the  informationrequested in paragraph (c) of Part I of this provision.

CAUTION: In the absence of specific regulations or agreement, a practice disclosed in a Disclosure Statement shall not, by virtue of such disclosure, be deemed to be a proper, approved, or agreed-to practice for pricing proposals or accumulating and reporting contract performance cost data.

(c) Check the appropriate box below:

□ (1) Certificate of Concurrent Submission of Disclosure Statement. The offeror hereby certifies that, as a part of the offer, copies of the Disclosure Statement have been submitted as follows: (i) original and one copy to the cognizant Administrative Contracting Officer (ACO) or cognizant Federal agency official authorized to act in that capacity (Federal official), as applicable, and (ii) one copy to the cognizant Federal auditor.

(Disclosure must be on Form No. CASB DS-1 or CASB DS-2, as applicable. Forms may be obtained from the cognizant ACO or Federal official.)

Date of Disclosure Statement:
 
Name and Address of Cognizant ACO or Federal Official Where Filed:
 

The offeror further certifies that the practices used in estimating costs in pricing this proposal are consistent with the cost accounting practices disclosed in the Disclosure Statement.

□ (2) Certificate of Previously Submitted Disclosure Statement.The offeror hereby certifies that the required Disclosure Statement was filed as follows:

Date of Disclosure Statement:
 
Name and Address of Cognizant ACO or Federal Official Where Filed:
 

The offeror further certifies that the practices used in estimating costs in pricing this proposal are consistent with the cost accounting practices disclosed in the applicable Disclosure Statement.

□ (3) Certificate of Monetary Exemption. The offeror hereby certifies that the offeror, together with all divisions, subsidiaries, and affiliates under common control, did not receive net awards of negotiated prime contracts and subcontractssubject to CAS totaling $50 million or more in the cost accounting period immediately preceding the period in which this proposal was submitted. The offeror further certifies that if such status  changes before an award resulting from this proposal, the offeror will advise the Contracting Officer immediately.

□ (4) Certificate of Interim Exemption. The offeror hereby certifies that (i) the offeror firstexceeded the monetary exemption for disclosure, as defined in (3) of this subsection, in the cost accounting period immediately preceding the period in which this offer was submitted and (ii) in accordance with 48 CFR 9903.202-1, the offeror is not yet required to submit a Disclosure Statement. The offeror further certifies that if an award resulting from this proposal has not been  made within 90 days after the end of that period, the offeror will immediately submit a revised certificate to the Contracting Officer, in the form specified under subparagraph (c)(1) or (c)(2) of Part I of this provision, as appropriate, to verify submission of a completed Disclosure Statement.

CAUTION: Offerors currently required to disclose because they were awarded a CAS-covered prime contract or subcontract of $50 million or more in the current cost accounting period may not claim this exemption (4). Further, the exemption applies only in connection with proposals submitted before expiration of the 90-day period following the cost accounting period in which the monetary exemption was exceeded.

II. Cost Accounting Standards - Eligibility for Modified Contract Coverage

If the offeror is eligible to use the modified provisions of 48 CFR 9903.201-2(b) and elects to do so, the offeror shall indicate by checking the box below. Checking the box below shall mean that the resultant contract is subject to the Disclosure and Consistency of Cost Accounting Practices clause in lieu of the Cost Accounting Standards clause.

□ The offeror hereby claims an exemption from the Cost Accounting Standards clause under the provisions of 48 CFR 9903.201-2(b) and certifies that the offeror is eligible for use of the Disclosure and Consistency of Cost Accounting Practices clause because during the cost accounting period immediately preceding the period in which this proposal was submitted, the offeror received less than $50 million in awards of CAS-covered prime contracts and  subcontracts. The offeror further certifies that if such status  changes before an award resulting from this proposal, the offeror will advise the Contracting Officer immediately.

CAUTION: An offeror may not claim the above eligibility for modified contract coverage if this proposal is expected to result in the award of a CAS-covered contract of $50 million or more or if, during its current cost accounting period, the offeror has been awarded a single CAS-covered prime contract or subcontract of $50 million or more.

III. Additional Cost Accounting Standards Applicable to Existing Contracts

The offeror shall indicate below whether award of the contemplated contract would, in accordance with subparagraph (a)(3) of the Cost Accounting Standards clause, require a change in established cost accounting practices affecting existing contracts and subcontracts.

□ Yes □ No

(End of provision)

 

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19 hours ago, Contractor500 said:

The company I work for is a small business, therefore CAS isn't applicable because of that fact, correct? Does this mean that 52.230-1 can be skipped when filling out reps and certs for a proposal? Thanks. 

To Verns point but a little side turn when is the firm a small business and when isn't it when it comes to application of CAS?

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On 10/28/2022 at 1:44 PM, Don Mansfield said:

Unless the acquisition was a set-aside, I don't know how a contracting officer would know who would be responding.

Don, I don't know why this would keep a contracting officer from being able to identify portions of a solicitation that do not have universal application to potential offerors and provide this information to offerors.

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On 10/28/2022 at 10:24 PM, C Culham said:

To Verns point but a little side turn when is the firm a small business and when isn't it when it comes to application of CAS?

FAR 9903.301 "Small business, as used in this part, means any concern, firm, person, corporation, partnership, cooperative, or other business enterprise which, under 15 U.S.C. 637(b)(6) and the rules and regulations of the Small Business Administration in part 121 of title 13 of the Code of Federal Regulations, is determined to be a small business concern for the purpose of Government contracting."

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On 10/27/2022 at 11:40 PM, Contractor500 said:

The company I work for is a small business, therefore CAS isn't applicable because of that fact, correct? Does this mean that 52.230-1 can be skipped when filling out reps and certs for a proposal? Thanks. 

@Contractor500, previous posts of yours indicate your company may be a subcontractor at times. If so, I would not ignore a prime contractor's flowdown of 52.230-1 reps and certs since it may not be exactly as written in FAR. For example, a prime contractor I am familiar with adds a section of its own at the end of 52.230-1 that is not in FAR and asks the potential bidder If bidder's proposal exceeds CAS threshold but bidder claims an exemption from the requirements of CAS as set forth in 48 CFR Subparagraph 9903.201-1 (b), If so, bidder is then asked to mark the box below.

( ) bidder represents that It is a small business concern as set forth in FAR Part 19

Edited by Neil Roberts
sentence structure changed. Ref. CAS threshold
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