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  • Question

    Is there a formal / informal guide, instruction manual, how to, step by step instructions, to help in filling out the form CASB DS-1 Disclosure Statement for contracting with the Government?


    Answer

    Although there is no checklist, because every accounting system is individual and unique, 48 CFR Ch. 99 (10-1-12 Edition) details at 9903.202-9 ‘Illustration of Disclosure Statement form CASB-DS-1 with general instructions. https://www.gpo.gov/fdsys/pkg/CFR-2012-title48-vol7/pdf/CFR-2012-title48-vol7-sec9903-202-9.pdf

    Also, please check out Defense Contract Management Agency instruction DCMA-INSTR 108, reissued May 20, 2013 on Cost Accounting Standards (CAS) Administration dealing two types of CAS coverage, full
    (clause at
    FAR 52.230-2 (Reference (g)) is prescribed for use in contracts subject to full CAS coverage.) or modified coverage (clause at FAR 52.230-3 (Reference (g)) is prescribed for use when modified CAS coverage applies.).

    This 37 page document highlights several flow charts.
    FAR 30.202-7 covers determinations, and FAR 30.604 covers processing changes to disclosed or established practices. FAR 30.608-1 and FAR 30.604 covers processing required changes to disclosed or established practices. FAR 30.605 covers processing noncompliance, and FAR 30.606 covers resolving cost impacts.
     
    Required Change FAR 30.603-1: Required to comply with a new or modified Standard issued by the CAS Board, or to remain in compliance with any Standard when award of contract would require an offeror to change its cost accounting practices.
    Desirable Change FAR 30.603-2(b): The Contractor makes a unilateral change, but the ACO determines that the change is desirable and not detrimental to the Government.
    Unilateral- Change FAR 30.603-2(a): The change is unilateral and the ACO determines that the change is not desirable to the Government.
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