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Eleven (11) Examples of Deficiencies in Cost or Pricing Data - What to Avoid!

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INQUIRY:

How do I determine if my cost or pricing data is adequate, or not deficient?

RESPONSE:

There is no set formula for determining when cost or pricing data is deficient enough to be reported to the contracting officer by an auditor.  However, the following are some examples of cost or pricing deficiencies that should be checked prior to submitting data:

(1) Significant amounts of unsupported costs.

(2) Significant differences between the proposal and supporting data resulting from the proposal being out of date or available historical data for the same or similar items not being used.

(3) Significant differences between the detailed amounts and the summary totals (e.g., the bill of material total does not reconcile with the proposal summary).......



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