Cost Accounting Standards Team

The Cost Accounting Standards (CAS) team supports contracting officers in making CAS related determinations throughout the CAS lifecycle.

General Questions? Email Us!


How the CAS Team can assist:

  • CAS Applicability – to determine contractual CAS coverage, type of CAS coverage, and whether Disclosure Statement requirements apply.
  • Assessment of Cost Accounting Practice (CAP) Changes – to determine whether a revision in a Disclosure Statement meets the definition of a CAP change, thereby invoking cost impact requirements.
  • Disclosure Statement Revision Adequacy and Compliance Determinations – assist contracting officer determinations as to whether the revisions to a Disclosure Statement are adequately described and compliant with FAR and CAS requirements.
  • Desirability Determinations – evaluating the contractor’s supporting rationale why CAP changes should be deemed desirable.
  • External Restructuring Support – We assist in navigating the requirements of DFARS 231.205-70, ensuring compliance with regulations surrounding restructuring costs.  Our expertise focuses in areas such as the allowability and allocability of ERP costs, as well as supporting the analysis of contractor reported cost savings.
  • Cost Impact Proposal Assistance – ensuring contractor’s cost impact proposals are adequate, calculate the cost impact to preclude increased costs paid by the Government in the aggregate, and assist in any remedies when there are impasses on negotiations.
  • Immateriality Determinations – assist contracting officers in evaluating contractor’s immateriality assertions for either cost impacts or CAS standard interpretations in accordance with FAR and CAS requirements.
  • CAS Noncompliance Resolution – evaluating audit findings on alleged CAS noncompliances, evaluating contractor’s responses to the Notice of PotentialNoncompliances, and assisting contracting officers in making a determination of compliance or noncompliance in accordance with FAR and CAS requirements.