Can an addition SubCLIN be added to the delivery order for the additional ACRN without adding that SUBCLIN to the basic contract, first?
Fund traceability and accountability serve as the rationale for the establishment of CLINS and sub CLINS. As a consequence, the better course of action is to modify the contract with the informational sub CLINS to that the funding for individual task orders can be traced from both above and below. In support of that position the following information is provided:
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According to DFARS 204.7103-1(a)(4)(i) “Each contract line items shall reference a single accounting classification citation…” unless an exception in (a)(4)(ii) is applicable. Subpart (a)(4)(iii) provides that when the “use of multiple accounting classification citations is authorized for a single contract line item, establish informational subline items for each accounting classification citation in accordance with 204.7104-1(a). Subpart (a)(3) of that section does nothing to contradict the guidance in DFARS 204.7103-1(a)(4)(i).
Turning to the DFARS PGI, 204.7104-2(e)(6) provides examples for identifying different accounting classifications for identical items, and 2(e)(7) provides examples for identifying multiple accounting classification citations assigned to a single contract line item.
Your comptroller may be able to provide you with more agency-specific guidance.