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Cost Accounting Standards (popularly known as CAS) are a set of 19 standards and rules promulgated by the United States Government for use in determining costs on negotiated procurements. CAS differs from the Federal Acquisition Regulation (FAR) in that FAR applies to substantially all contractors, whereas CAS applied primarily to the larger ones.
The Defense Contract Audit Agency (DCAA) is an agency of the United States Department of Defense under the direction of the Under Secretary of Defense (Comptroller). It was established in 1965 to perform all contract audits for the Department of Defense. Previously, the various branches of military service were responsible for their own ...
The CDRL identifies what data products are to be formally delivered to the government by a contractor, as well as when and possibly how (e.g. format and quantity) they are to be delivered.
The Defense Contract Management Agency (DCMA) is an agency of the United States federal government reporting to the Under Secretary of Defense for Acquisition and Sustainment.
A United States data item description (DID) is a completed document defining the data deliverables required of a United States Department of Defense contractor. [1] A DID specifically defines the data content, format, and intended use of the data with a primary objective of achieving standardization objectives by the U.S. Department of Defense.
To verify that cost accounts/records are accurate. To detect all errors or frauds in cost records. To introduce some sort of internal audit with a focus on costs to reduce the work of financial auditor. Cost system must be different for different objectives and the cost auditor designs a system which works best and quickest.
The PDR demonstrates that the preliminary design meets all system requirements with acceptable risk and within the cost and schedule constraints and establishes the basis for proceeding with detailed design. It will show that the correct design options have been selected, interfaces have been identified, and verification methods have been ...
Florida congressmen Carlos Curbelo (R) and Patrick Murphy (D) proposed the Foreign Spill Protection Bill in 2015 to change the Oil Pollution Act (OPA) to ensure the costs of foreign oil spills in American waters are incurred by the responsible party. The bill was passed with no opposition in the House in April 2016 but did not pass in the Senate.