2_CSDR_Attach-0001_CSDR-Plan_KC135-MPRS.pdf

SUBJECT: Cost and Software Data Reporting (CSDR) Plan Standard Policy

Please note the following instructions for all CSDR Plans:

The CSDR Manual, DoDM 5000.04-M-1, governs the application of CSDR requirements on all ACAT I Programs. The most recently approved Data Item

Descriptions (DIDs) for CCDRs, CWBS Dictionaries, and SRDRs must be used on all new contracts. The dollar thresholds governing the application of CSDRs to individual contracts and subcontracts are established in DoDI 5000.02, Operation of the Defense Acquisition System. The most recently approved versions of these documents must be used and applied on all new contracts.

Submit a copy of the pertinent Contract Data Requirement Lists (CDRLs) to the

Defense Cost and Resource Center (DCARC) within 30 days after the contract modification containing such requirements is awarded. This document must provide evidence that the CSDR requirements, as specified in the attached Contract CSDR

Plan, were placed on contract.

Contractors and subcontractors are required to submit the contract WBS (CWBS)

Index and Dictionary to the DCARC when the first report is due, or as specified in the

CSDR plan. The CWBS Dictionary must be maintained and updated throughout the life of the contract and resubmitted to the DCARC with CSDR submissions as changes occur.

A CA-approved Contract CSDR Plan must be included in all RFPs for contracts subject to CSDR reporting requirements per DFARS Section 234.7101. All contractors’ and subcontractors’ Contract CSDR Plans are to be submitted to DCARC for approval at least 60 days before issuing the solicitation to industry. Any changes to Contract CSDR Plans must be submitted to the DCARC for CA approval as individual contracts change. Contract CSDR Plans and subsequent changes must be approved prior to contract award, modification, or exercise of a contract option.

Contract CSDR Plans will also be updated to reflect current policies regarding CSDR requirements before a new contract or major modification is made.

Any RFP and ensuing contract for CSDRs must include the following requirement:

CSDRs must be submitted electronically to DCARC as DCARC approved Extensible

Markup Language (XML) files by report upload to the DCARC’s CSDR Submit-

Review system. The DCARC web site (http://cade.osd.mil/csdr) contains information about delivery methods and submission instructions.

The Contract CSDR Plan uses the event field as the driver for the submission of reports, not the "as of date." The "as of date" is based on current knowledge (when the CSDR Plan is developed) and is used for tracking purposes. If the event slips, it is the responsibility of the program office (PO) and/or Contractor to inform the

DCARC via the CSDR Submit-Review of the event slippage and allow DCARC to update the tracking system with the new event date. The DCARC will determine if a revised Contract CSDR Plan is required. If the PO and/or Contractor do not inform

DCARC, the submission will be treated as being late. Event slippages generally do not require that a revised Contract CSDR Plan be submitted. However, a Contract

CSDR Plan revision is required to add new events.

As referenced in CSDR Manual DoDM 5000.04-M-1, DD Form 1921-3, “Contract

Business Data Report” is required on all contracts issued after April 2, 2009 that contain CCDR requirements. This form must be submitted to DCARC in accordance with DI-FNCL-81765B.

Any questions relating to the subject Cost and Software Data Reporting Plan Standard

Policy may be directed to Mr. Kelly Hazel, (703) 614-5397.

Richard P. Burke

Deputy Director

Cost Assessment

DRAFT DD FORM 2794, JANUARY 2019 PREVIOUS EDITION IS OBSOLETE Page 1 of 7

COST AND SOFTWARE DATA REPORTING PLAN OMB No. 0704-0188

The public reporting burden for this collection of information is estimated to average 8 hours per response, including the time for reviewing instructions, searching existing data sources, gathering and maintaining the data needed, and completing and reviewing the collection of information. Send comments regarding this burden estimate or any other aspect of this collection of information, including suggestions for reducing the burden, to Department of Defense, Executive Services Directorate (0704-0188). Respondents should be aware that notwithstanding any other provision of law, no person shall be subject to any penalty for failing to comply with a collection of information if it does not display a currently valid OMB control number.

PLEASE DO NOT RETURN YOUR COMPLETED FORM TO THE ABOVE ORGANIZATION.

1a. PROGRAM NAME

C/KC-135 Multi-Point Refueling System Pods

1b. PHASE/MILESTONE (check all that apply) Pre-A A B

C-LRIP

C-FRP

X O&S

1c. PRIME MISSION PRODUCT

C/KC-135 MPRS Pods

1d. ACQUISITION CATEGORY (ACAT) Pre-ACAT

ACAT I (MDAP)

ACAT IA (MAIS)

ACAT II

ACAT III

X Other

2. COMMODITY TYPE

Aircraft System

3. PLAN ITERATION TYPE

X INITIAL

REVISION

4. CURRENT SUBMISSION DATE (YYYYMMDD)

20210203

5. LAST APPROVED PLAN DATE (YYYYMMDD)

6a. GOVERNMENT PLAN POINT OF CONTACT (POC) NAME (Last, First, M.)

Germony, Daniel

6b. ADDRESS (Include ZIP Code) 1800 Defense Pentagon 3E231 Washington, DC 20301-1800 6c. TELEPHONE NUMBER (Include Area Code)

(703) 901-8678

6d. E-MAIL ADDRESS

Daniel.R.Germony.civ@mail.mil

7. PLAN TYPE

GOVERNMENT

X CONTRACT (PRIME)

CONTRACT (SUB)

8. PLAN GOVERNMENT PREPARING ORGANIZATION

OSD CAPE

9a. CONTRACTOR NAME/ADDRESS

i. REPORTING ORGANIZATION NAME

COBHAM MISSION SYSTEMS WIMBORNE LIMITED

ii. DIVISION NAME

iii. LOCATION

iv. CONTRACTOR BUSINESS DATA REPORT (CBDR 1921-3) REQUIREMENT:

X CBDR REQUIRED FOR THIS ORGANIZATION

9b. CONTRACT NUMBER (List all that apply, separated by commas)

TBD - D-20-A-C9

9c. APPROPRIATION (check all that apply)

RDT&E

PROCUREMENT

O&M

FMS

X WCF

OTHER

10a. APPROVED PLAN NUMBER

D-20-A-C9

10b. APPROVED PLAN REVISION NUMBER

10c. APPROVED PLAN REQUIREMENTS X AT COMPLETION COSTS FOR STANDARD FUNCTIONAL CATEGORIES (FlexFile or Legacy) X AT COMPLETION COSTS FOR RECURRING/NONRECURRING (FlexFile only)

X TECHNICAL DATA REQUIRED

10d. COST REPORT TYPE

X FLEXFILE

LEGACY DD 1921 SERIES

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COST AND SOFTWARE DATA REPORTING PLAN

11. WORK BREAKDOWN STRUCTURE (WBS) 12. COST 13. TECHNICAL DATA

a. WBS

CODE

b. WBS LEVEL c. WBS ELEMENT NAME a. ACTUALS TO

DATE (ATD)

b. LEGACY

1921-1

c. LEGACY

1921-2

d. LEGACY

1921-5

e. EAC/FAC

(See item 10d)

a. QUANTITY

b. SRDR

FORMATS

c.

MAINT. &

REPAIR

PARTS

i. QUANTITY

DATA

ii. GFE

QUANTITY

1.0 1 C/KC-135 MPRS Pods

1.1 2 Unit-Level Manpower X X

1.2 2 Unit Operations X X

1.3 2 Maintenance

1.3.1 3 Consumables and Repair Parts X X X X

1.3.2 3 Depot Level Reparables (DLRs) / Repair of Reparables (RORs) X X X X

1.3.3 3 Intermediate Maintenance X X

1.3.4 3 Depot Maintenance

1.3.4.1 4 Scheduled Overhaul X X X X

1.3.4.2 4 Unscheduled Overhaul X X X X

1.3.5 3 Other Maintenance X X

1.3.6 3 Packing, Handling, Shipping and Transportation (PHS&T)

1.3.6.1 4 Containers X X X X

1.3.6.2 4 Transportation X X X X

1.4 2 Sustaining Support

1.4.1 3 System-Specific Training X X

1.4.2 3 Support Equipment Replacement and Repair

1.4.2.1 4 Support Equipment Replacement X X X X

1.4.2.2 4 Support Equipment Repair X X X X

1.4.3 3 Sustaining/Systems Engineering X X

1.4.4 3 Program Management X X

1.4.5 3 Data and Technical Publications X X

1.4.6 3 Simulator Operations and Repair X X

1.4.7 3 Other Sustaining Support (Specify in Remarks) X

1.5 2 Continuing System Improvements X

1.5.1 3 Hardware Modifications X X X X

1.5.2 3 Software Support X X X X

Subtotal Cost X X

Reporting Contractor G&A X X Reporting Contractor Undistributed Budget X X Reporting Contractor Management Reserve X X Reporting Contractor FCCM X X Total Cost X X

Reporting Contractor Profit/Loss or Fee X X

Total Price X X

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14. CSDR SUBMISSION EVENTS

a.

EVENT ID

b.

DATA REPORT(S)

c.

SUBMISSION EVENT NAME

d.

REPORT CYCLE

e. AS OF DATE f. DUE DATE

(YYYYMMDD) (YYYYMMDD)

1 Cost and Hour Report (FlexFile), Quantity Data Report Contract Award Initial 20210531 20210731

2 Cost and Hour Report (FlexFile), Quantity Data Report Annual Report 1 Interim 20220531 20220731

3 Cost and Hour Report (FlexFile), Quantity Data Report Annual Report 2 Interim 20230531 20230731

4 Cost and Hour Report (FlexFile), Quantity Data Report Annual Report 3 Interim 20240531 20240731

5 Cost and Hour Report (FlexFile), Quantity Data Report Annual Report 4 Interim 20250531 20250731

6 Cost and Hour Report (FlexFile), Quantity Data Report Annual Report 5 Interim 20260531 20260731

7 Cost and Hour Report (FlexFile), Quantity Data Report Annual Report 6 Interim 20270531 20270731

8 Cost and Hour Report (FlexFile), Quantity Data Report Annual Report 7 Interim 20280531 20280731

9 Cost and Hour Report (FlexFile), Quantity Data Report Annual Report 8 / Contract Complete Final 20290531 20290731

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15. REMARKS

a. CSDR Planning Approach & Preparation Instructions

1. In addition to the direction provided in the associated CSDR Data Item Descriptions (DIDs) and the CSDR Manual (DoDM 5000.04), the following instructions, requirements, and considerations found on this page/worksheet shall be utilized when collecting data and preparing CSDR submissions.

2. This CSDR Contract plan is intended to capture costs associated with the contract number(s) listed in block 9.b. The contractor shall capture and report any and all costs incurred in order to perform the scopes of work on the Contract irrespective of contract type (e.g., firm-fixed price, cost-plus fixed fee) or funding source (i.e., via contract, via contractor internal research & development funds).

3. Costs reported against this CSDR plan shall be cumulative in nature (i.e., each submission shall report any and all costs incurred on and prior to the submission’s “AS OF DATE” (block 14.e)).

4. Other than the Resource Distribution Table, submission events associated with this CSDR plan are classified as either "Initial", "Interim", or "Final" submissions as identified in block 14.d of this CSDR plan.

i. Submission events marked "Initial" shall report the Contractor's total anticipated contract cost and resulting price using the maximum allowable contractor quantities, hours, or options (as applicable). For sealed bid contracts (i.e., contracts awarded under FAR Part 14) the reported FAC/EAC shall equal the value of the Contractor's sealed bid (using the maximum allowable contractor quantities, hours, or options (as applicable)). For negotiated contracts (i.e., contracts award under FAR Part 15) the reported FAC/EAC shall be equal in overall value to the Contractor's best and final offer (and consistent in distribution with any supporting cost and pricing data (e.g., basis of estimates, engineering build-ups) (using the maximum allowable contractor quantities, hours, or options (as applicable)). For all other contracts, the reported FAC/EAC shall be equal in overall value to the Contractor's final proposal and consistent in distribution with any supporting data provided to substantiate the contract's value, reasonableness, and/or realism (e.g., basis of estimates, engineering build-ups) (using the maximum allowable contractor quantities, hours, or options (as applicable)). No ATD costs are anticipated to reported on an "Initial" submission except for any certified precontract costs incurred prior to or on the date of contract award.

ii. "Interim" report submissions are any report that is not either an "Initial" or "Final" report. Reported ATD, EAC/FAC, and quantities on "Interim" submissions shall be prepared reflecting only the value of work, quantities, hours, or options (as applicable) awarded on the report's "As Of Date" (do not include costs for anticipated but not awarded scopes of work, quantities, hours, or options).

iii. Reported ATD, EAC/FAC, and quantities on "Final" submissions shall be prepared reflecting the value of work, quantities, hours, and options (as applicable) anticipated to be awarded on a contract and meet the conditions listed in block 15.c.i.4.

5. Regarding the WBS Structure (block 11): This CSDR Plan utilizes the Office of the Secretary of Defense Cost Assessment and Program Evaluation Operating and Support Cost-Estimating Guide's Cost Estimating Structure (available here: https://www.cape.osd.mil/files/OS_Guide_Sept_2020.pdf) as the baseline for its WBS which has been extended to provide additional insight into system(s) or subsystem(s) which the Government believes to be high-risk or high-technical-interest in accordance with DoD Manual 5000.04. The contractor shall utilize the definitions found in the Operating and Support Cost-Estimating Guide when mapping its costs into this CSDR plan’s

WBS.

i. WBS Element Names (block 11.c) Ending with "1...n (Contractor Shall Specify)": The contractor shall extend and specify (i.e., include additional WBS elements determined by the contractor) in order to provide additional insight into the contractor's technical approach or design. The additional WBS elements shall be developed in accordance with the Office of the Secretary of Defense Cost Assessment and Program Evaluation Operating and Support Cost-Estimating Guide's Cost Estimating Structure, the WBS guidelines included in MIL-STD-881E, and DoD Manual 5000.04.

ii. The contractor may extend any WBS element to allow the contractor to provide additional insight into its technical solution. Any and all extensions or tailoring of the WBS shall be in accordance with the Office of the Secretary of Defense Cost Assessment and Program Evaluation Operating and Support Cost-Estimating Guide's Cost Estimating Structure, the WBS guidelines included in MIL-STD-881E, and DoD Manual 5000.04.

iii. If changes to the contract scope, hours, or options (as applicable) necessitate the need to revise or add additional WBS elements to remain in compliance with the Operating and Support Cost-Estimating Guide's Cost Estimating Structure, MIL-STD-881E, or DoD Manual 5000.04, any associated contract cost/price changes related to the updated CSDR Plan or submission of revised CSDR deliverables, shall be included within the contract modification that awards the changed scope of work, hours, or options (as applicable).

b. Resource Distribution Table

1. Submissions of the Resource Distribution Table (RDT) are required under the following conditions:

i. An RDT shall be delivered seven calendar days before the “Post-Award Cost and Software Data Reporting Conference”. Prepare this submission of the RDT at FAC/EAC value and utilizing the instructions at Block15.a.4.i.This copy of the RDT will be used during the “Post-Award Cost and Software Data Reporting Conference” in order to finalize which subcontractors will be required to provide CSDR reporting via 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.

ii. An RDT shall be delivered within thirty calendar days of the contractor identifying that a subcontractor who, at the time of initial subcontractor award, was not anticipated to qualify for direct subcontractor CSDR reporting via electronic submission of deliverables directly to the DCARC but is subsequently anticipated to meet the CSDR direct reporting subcontractor threshold value due to changes to scopes of work, end-item design, subcontractor/supplier, or subcontract price changes since initial contract award (unless the newly identified subcontractor has already been issued a subcontractor reporting waiver associated with this contract).

c. Submission Dates

1. All CSDR deliverable “AS OF DATE[S]” and “DUE DATE[S]” listed in blocks 14.e and 14.f are identified for planning purposes only. Submission dates are subject to change and are determined in accordance with the event drivers as identified below:

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i. Except for the initial submission, all “DUE DATE” requirements are equal to the “AS OF DATE” plus 60 calendar days. The initial submission's "DUE DATE" shall be 90 days after the identified "AS OF DATE". If the calculated “DUE DATE” does not fall on a regular business day, the “DUE DATE” will be the next regular business day on the contractor’s accounting calendar.

ii. Initial Submission: Submission events marked as an "Initial" submission in block 14.d. shall have an “AS OF DATE” as of the date of contract award.

iii. Interim Submission(s): Submission events marked as an "Interim" submission in block 14.d shall have an "AS OF DATE" based on the submission event name in block 14.c. For example, if the submission event name was "Contract Award Plus 24 Months" then the submission's "AS OF DATE" is the contract award date plus 24 calendar months. If the submission event name was "Complete Delivery of First Article Test Assets" then the submission's "AS OF DATE" would be the date the final First Article Test Asset was delivered.

iv. Final Submission(s): Submission events marked as "Final" submission in block 14.d shall have an "AS OF DATE" when the following conditions have been met:

1. Condition 1: All end items anticipated to be procured on the contract have been delivered and accepted by the government (e.g., as evidenced by a completed DD Form 250) or higher tier contractor in the case of a subcontractor.

2. Condition 2: 95% or more of all ATD total costs have been incurred relative to all costs the reporting entity expects to incur for each and every Order/Lot (defined in Data Group B, Item 4 of the approved FlexFile DID).

d. Cost and Hour Report (FlexFile) & Quantity Data Report

1. FAC vs. EAC: Block 12.e of this CSDR plan indicate that a "Forecast at Completion" (FAC) is required to be reported in CSDR deliverables. The FAC required is not subject to the standards established in ANSI/EIA-748 guideline #27 (Estimate at Complete); therefore, the FAC does not need to be, but may be, derived from Industry Earned Value Management (EVM) processes.

2. Nonrecurring/Recurring Segregation: The contractor shall utilize the specific definitions and requirements in the CSDR Manual (DoDM 5000.04) and the definitions in the DID for the Cost and Hour Report (FlexFile) report (DI-FNCL-82162) to segregate Recurring and Nonrecurring costs discretely and not as an aggregate.

3. Order Lot Scope: Block 16 of this CSDR Plan is meant to capture the discrete Delivery Orders/Task Orders (as applicable) exercised on the contract. If a Delivery Order/Task Order (as applicable) is exercised on the contract but is not listed in block 16, the contractor shall submit the dollars and hours in the Cost and Hour Report (FlexFile) and the quantity information in the Quantity Report tagged using the name of the Delivery Order/Task Order (as applicable) utilized on the contract. The CSDR Plan will be updated to include the appropriate Delivery Order/Task Order (as applicable) name in block 16, after report submission, if required.

4. End Item Scope: Block 17 of this CSDR Plan is meant to capture the discrete hardware end items that are DD-250'ed, ordered, procured, or exercised (as applicable) on the contract (e.g., each NIIN is considered an end item).

i. End Item ID 1: The "Common" end item tag shall be used to report costs and hours which are not incurred or directly attributable to an individual end item. For example, overarching program management costs and hours that are required, independent of the type or quantity of end items on contract would be tagged against the “Common” end item. Common hardware (i.e., identical/homogeneous part numbers) procured and integrated into multiple end items shall utilize the end item tag for the prime product they were integrated onto and shall not be tagged with the “Common” end item.

ii. End Item ID 2 ...n: The contractor shall submit the dollars and hours in the Cost and Hour Report (FlexFile) and the quantity information in the Quantity Data Report (if required) by NIIN or Kit and each NIIN or Kit shall be tagged as its own End Item. Utilize the NIIN number as the End Item ID and utilize the NIIN nomenclature as the End Item Name; utilize the Kit's part number as the End Item ID and the Kit's name as the End Item Name.

5. The contractor shall provide unit reporting for any given Order/Lot and End Item name as outlined in block 18 of this CSDR Plan. If Unit Reporting is selected in block18.c (Unit Reporting), it is expected that all touch labor costs and hours that are associated with the discrete units or sublots be tagged as Touch Manufacturing or Touch Maintenance as defined in DI-FNCL-82162, Data Group E, Item 7.

6. In addition to the data required by the Cost and Hour Report (FlexFile) report (DI-FNCL-82162), the contractor shall provide the following within the remarks section of the CSDR deliverable:

i. The contractor shall provide a description of the type and timing of all impacts to program schedule, incurred actual costs, and forecasted at complete costs, in process quantities, and delivered quantities which are directly attributable to the COVID-19 pandemic: provide general impacts within the Summary Remark; provide impacts to specific WBS Elements or Functional Elements within the WBS Element Definitions and Remarks by DD FORM 2794 WBS Element. If applicable, the contractor shall provide an explanation of any new charge codes, work packages, control accounts, pricing categories, or other methods explicitly utilized to capture impacts of COVID-19.

Note any relevant information that could be used in the interpretation of the data. If applicable, the contractor shall utilize a “Tag” or the “Additional Data Field” referenced in Section B of the FlexFile DID (DI-FNCL-82162) to identify COVID-19 related data.

ii. The contractor shall provide a copy of the contract, contract section, or contract attachment (as applicable) that identifies the kinds and quantities of NIINs the government has procured and/or are on order on the Cost and Hour Report (FlexFile)'s as-of date along with the Cost and Hour Report (FlexFile) and Quantity Data Report submission. This supporting file will be utilized by the government to ensure the list of End Item NIINs reported in the Cost and Hour Report (FlexFile) and Quantity Data Report is complete and accurate.

iii. If the contract is a Performance Based Logistics contract, the contractor shall provide the performance metric(s) on contract (e.g., availability, reliability, flying hours, steaming hours, turnaround time, and parts order time) as well as achieved level(s) of performance within the submission remarks of the Cost and Hour Report (FlexFile).

iv. If identified on the contract, provide the number of systems supported and number of repairs performed.

v. If identified on the contract, the nominal capacity (e.g., the # of repairs, # of overhauls, # of flight hours, etc.) planned for each Delivery Order/Task Order (as applicable). This requirement is intended to capture what services are being bought with each effort.

vi. Other than NIINs (which are required to be listed and reported via their own End Items) the contract shall provide a description within the remarks section of each WBS element which identifies the kinds and quantity of equipment repaired, replaced, modified, or procured and reported in the WBS element.

e. Period Of Performance & Additional Scope Of Work

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1. If the Contract period of performance is extended by more than six months, or if the scope of work is modified to include work not otherwise covered by the CSDR Plan, the government may modify the CSDR Plan to require additional submission events and add additional WBS elements in order to ensure the accurate and complete collection of cost data associated with the modified contract. Depending on the scope and complexity of the contract modification, the contractor may be required to host or attend an additional Post-Award Cost and Software Data Reporting Conference to review the CSDR Plan changes and the contractor’s plan to collect and report costs associated with the additional scope of work.

f. Cost Accounting Standards (CAS) Disclosure Statement Differences

1. The contractor shall follow the accounting procedures specified in its latest approved CAS Disclosure Statement and with any clauses or requirements included in the contract. As part of the Post-Award Cost and Software Data Reporting Conference, the contractor shall identify any aspect(s) of its latest approved CAS Disclosure Statement which preclude or inhibit compliance with this CSDR Plan and DoD 5000.04 (CSDR Manual). The contractor shall identify any deviations from its CAS disclosure statement it intends to utilize to prepare CSDR submissions.

g. Nonrecurring/Recurring Segregation

1. The contractor shall utilize the specific definitions and requirements in the CSDR Manual (DoDM 5000.04) and the definitions in the DID for the Cost and Hour Report (FlexFile) report (DI-FNCL-82162) to segregate Recurring and Nonrecurring costs discretely and not as an aggregate.

h. COVID-19 Reporting

1. The contractor shall provide a description of the type and timing of all impacts to program schedule, incurred actual costs, forecasted at complete costs, in process quantities, and delivered quantities, which are directly attributable to the COVID-19 pandemic.

Per the DIDs, note any relevant information that could be used in the interpretation of the data. Provide general or, if available, quantifiable contract impacts within the Summary Remarks. Provide impacts to specific WBS Elements or Functional Elements within the Remarks by DD FORM 2794 WBS Element. Provide impacts to the business unit within the Remarks of each 1921-3 submission. Organize impacts under a heading in the remarks that refers to “COVID-19 impacts”, or similar language, that segments this information from the rest of the remarks.

If applicable, the contractor shall provide an explanation of any new charge codes, work packages, control accounts, pricing categories, or other methods explicitly utilized to capture impacts of COVID-19.

If there are no impacts to report, then report there are no impacts in the Summary Remarks of each FlexFile and the Remarks of each 1921-3 submission.

2. Additional Data Fields #1-#12 (FlexFile)

i. If applicable, the contractor shall utilize a “Tag” or the “Additional Data Field” referenced in Section B of the FlexFile DID (DI-FNCL-82162) to identify COVID-19 related data.

i. CSDR Post-Award Conference

1. 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 Post-Award CSDR 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 this 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 this 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 this 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 associated prime contractor.

The contractor and CWIPT will also review the initial submission of the "Resource Distribution Table (RDT)", in order to finalize 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.

j. 1921-3 Contractor Business Data Report

1. The Contractor Business Data shall be prepared by and for the business entity (e.g., business unit, segment, or site) responsible for submitting the Forward Pricing Rate Proposal (FPRP) representing the basis for Forward Pricing Rate Agreement (FPRA) negotiations with the government.

2. Data for Future Years shall be reflective of the number of years contained in the most current document, i.e., the FPRP or the FPRA. If the document applies to more than three future years, attach additional future year sheets as required. In the absence of these documents, estimates shall be provided for three future years.

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INTRA-CONTRACT SCOPE REPORTING DEFINITION

16. ORDERS/LOTS

a. ID b. NAME c. PHASE/MILESTONE 1 Base Award O&S

2 Lot, Option, Contract Year 1 O&S

3 Lot, Option, Contract Year 2 O&S

4 Lot, Option, Contract Year 3 O&S

5 Lot, Option, Contract Year 4 O&S

6 Lot, Option, Contract Year 5 O&S

7 Lot, Option, Contract Year 6 O&S

8 Lot, Option, Contract Year 7 O&S

9 Lot, Option, Contract Year 8 O&S

17. END ITEMS

a. ID b. NAME 1 Common

...n (See Block 15.d.4 and Block within this CSDR Plan)

18. OPTIONAL REQUIREMENTS

a. ORDER/LOT ID b. END ITEM ID c. UNIT REPORTING (X if applicable)

d. SEQUENCING (X if applicable)

Name Role Decision Date Signature

Rick Burke CA Deputy Director Approved 6/4/2021 10:25:12 AM

Kelly Hazel DCARC Director Approved 6/3/2021 4:04:44 PM

Daniel Germony CAPE Analyst Approved 6/3/2021 12:18:06 PM