Title page
Contents
Summary 2
Department of Defense Contract Pricing: Purpose and Background 4
Competitively Bid DOD Contracts 5
Sole-Source DOD Contracts 6
Statutes and Regulation Regarding Contract Pricing 7
Truthful Cost or Pricing Data (10 U.S.C. §§3701-08; 41 U.S.C. §§3501-09) 7
DOD's Defective Pricing Audit Process 8
Pre-Negotiation 9
Negotiation 9
Post-Contract Award 10
Cost Accounting Standards Rules 12
Selected Recent National Defense Authorization Act Provisions Related to DOD Contract Pricing 13
Fiscal Year 2018 NDAA (P.L. 115-91) 14
John S. McCain NDAA for Fiscal Year 2019 (P.L. 115-232) 14
Fiscal Year 2020 NDAA (P.L. 116-92) 15
Waivers and Exceptions 15
Indefinite Delivery, Indefinite Quantity Contracts 15
Commercial Items 16
Issues for Congress 17
Regulatory Framework 17
Dollar Thresholds 18
Pricing Data Reliability 19
Commercial Item Determinations 20
Tradeoffs for Small Businesses and Subcontractors 20
Author Information 21
Disclaimer 21