1_CSDR_Cost-Reporting-SOW.pdf

Cost Reporting Scope of Work

Cost and Software Data Reporting (CSDR)

Cost and Software Data are the primary means by which the Department of Defense (DoD) collects data on the costs that contractors and their subcontractors incur on DoD programs.

Reliable and comprehensive cost data is essential to produce credible cost estimates as required in both statute and regulation. The Government’s goals and use of CSDR data is to improve the quality of cost estimates, ensure proper resource allocation occurs within the DoD, and enable data driven decision making by program and department leadership.

The contractor shall systematically collect and report actual contract costs in accordance with the following Contract Data Requirements Lists (CDRLs) and Attachment 0001, the “Contract Cost and Software Data Reporting (CSDR) Plan”:

Report Title CDRL

Resource Distribution Table A001

Cost and Hour Report (FlexFile) A002

Quantity Data Report A003

Contractor Business Data Report (DD Form 1921-3) A004

Application to Subcontractors

The contractor shall flow down CSDR requirements to subcontractors (regardless of subcontractor tier) when the subcontract value is expected to exceed $50 million using the maximum allowable contract quantities, hours, or options (as applicable), as required by Department of Defense (DoD) Instruction 5000.73 - Cost Analysis Guidance and Procedures. Subcontractors that meet the CSDR flow down requirement are referred to as “direct reporting subcontractors”. The contractor shall require direct reporting subcontractors to electronically submit CSDRs deliverables directly to the Defense Cost and Resource Center (DCARC). The contractor shall ensure that direct reporting subcontractors collect data in sufficient detail to meet Attachment 0001 - CSDR Plan and DoD Manual

5000.04 - CSDR Manual requirements. The contractor shall collect and deliver data on all subcontractors to comply with Attachment 0002 - Resource Distribution Table, CDRL A001, and Attachment 0001 - CSDR Plan requirements. A “subcontract” is any agreement, purchase order, or instrument other than a prime contract calling for work or for the material required for the performance of one or more prime contracts. A “subcontract” usually covers procurement of major components or subsystems that require the subcontractor to do extensive design, development, engineering, and testing to meet a prime contractor’s procurement specifications or performs work on behalf of the prime contractor in order to complete the prime contractor’s scope of work requirements.

Resource Distribution Table (RDT)

The contractor shall prepare and submit the “Resource Distribution Table (RDT)” in accordance with CDRL A001 and Attachment 0002 - Resource Distribution Table. The “Resource Distribution Table (RDT)” identifies the value of work assigned to the contractor and its subcontractors for each WBS element listed in Attachment 0001 - CSDR Plan, and is the primary means of identifying which subcontractors qualify for CSDR flow down reporting.

Cost and Hour Report (FlexFile)

The contractor shall prepare and submit the “Cost and Hour Report (FlexFile)” in accordance with CDRL A002. The “Cost and Hour Report (FlexFile)” reports information on actual and forecasted costs and hours by WBS element specified in Attachment 0001 - CSDR Plan.

Quantity Data Report

The contractor shall prepare and submit the “Quantity Data Report” in accordance with CDRL A003. The “Quantity Data Report” reports quantity information to provide context to the data reported in FlexFile deliverables and in order to derive accurate unit cost information.

Contractor Business Data Report (CBDR, DD Form 1921-3)

The contractor shall prepare and submit the “Contractor Business Data Report (DD Form 1921-3)” in accordance with CDRL A004. The “Contractor Business Data Report (DD Form 1921-3)” reports data to facilitate estimating and analysis of indirect contract costs and rates.

Post Award Cost (PAC) and Software Data Reporting Conference

The contractor shall host a CSDR Post Award Conference (PAC) at the contractor’s facility where CSDRs are prepared with the Government’s Cost Working Group Integrated Product Team (CWIPT) IAW DFARS 242.503-2(b) and DoD Manual 5000.04 (CSDR Manual). The purpose of the CSDR Post Award Conference is to review the contract’s CSDR requirements and assess how the contractor’s accounting system satisfies the CSDR requirements found in DoD 5000.04 (CSDR Manual) and Attachment 0001 - CSDR Plan. In a briefing presented by the contractor in its own format, the contractor shall:

- Demonstrate how it collects cost data in its accounting system and how that data will be utilized to provide actual cost transactions and minimize cost allocations when preparing CSDR data deliverables.

- Describe how recurring vs. nonrecurring costs are segregated in its accounting system and for the purpose of CSDR reporting.

- Demonstrate how the data from its accounting system will be mapped into the CSDR reports required by Attachment 0001 - CSDR Plan and associated CDRLs.

- Present the methodologies used for mapping internal cost accounts to the WBS, specifically showing how individual WBS elements and functional element codes will be populated.

- Propose any changes to Attachment 0001 - CSDR Plan in order to tailor the plan to the contractor’s accounting system, to include any contractor recommended changes or additions to the WBS elements. These changes may include adjustments to the submission events and/or submission timelines, particularly in the case of a direct reporting subcontractor performing against a different delivery schedule than the prime contractor.

The contractor and CWIPT will also review the initial submission of the “Resource Distribution Table (RDT)” (CDRL A001), in order to identify which subcontractors will be required to provide CSDR reporting and electronic submission of deliverables directly to the Defense Cost and Resource Center (DCARC) and which subcontractors may qualify for a CSDR direct reporting subcontractor waiver.

The PAC shall be held within 60 days of contract award or the start of work meeting on a date mutually agreed to by the CWIPT and the contractor. This meeting has an anticipated duration of one business day.