We have GFE that transferred from previous to current contract. This was done properly through mods to losing and gaining contracts. Is this property now accountable to the base contract, can it be used on anywhere on the contract, or can it be used only on the TO/DO it was provided for? Would a contract mod be required to move it from one TO/DO to another?
We procure CAP, funded at the TO/DO level, to build the deliverable end item. If this expires, and a new TO/DO is issued for continued work, would this CAP need to be delivered, then provided back to the contract as GFP on the new task?
Since we do not have the ability to see the specific language in your contract I am going to answer your questions in a broad form that applies to a general IDIQ contracting scenario.
There is a common misunderstanding that Task Orders (TOs) and Delivery Orders (DOs) under an IDIQ are not contracts; however, TOs and DOs are in fact contracts. The IDIQ provides the high-level requirement and the TO/DO issued under it, will contract products/services that support the higher-level IDIQ requirements. TOs/DOs contain all the legal required elements of a contract and allocate government funds for specific products and services, qualifying them as an actual contract; which, support the higher-level IDIQ requirement.
In order to utilize property across all DOs/TOs issued under a single IDIQ, you can easily include a blanket statement in each DO/TO providing the contractor permission to utilize any Government Property, on those DOs/TOs issued under the subject IDIQ. A best practice that is becoming more common is the use of an enterprise TO/DO that contracts services and GFP to be used across the IDIQ platform. Assets that are contractor acquired property (CAP) are acquired under the current TO/DO and then transferred to the enterprise contract at a later date. This can be done quarterly, semi-annually, etc., in accordance with the process laid out in PGI 245.103. Items that are provided by the Government (GFP) can be immediately made accountable to the Enterprise DO/TO and used on the requiring DO/TO. Using one DO/TO under an IDIQ lessens some of the administration burden and provides a more efficient way of managing all assets under a single IDIQ DO/TO.
To transfer accountability a Government asset to a different DO/TO, a MOD must be created for both the gaining and receiving contracts. REF for transfer of Government property: FAR 45.106, and DFARS PGI 245.103-71.