DRAFT CSDR Plan F100 RDN DD Form 2794.xls

DD Form 2794, Pg 1 (METADATA)

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

BE828

Washington, DC 20301-1800

DD Form 2794, Pg 2 (REPORTING)

MAINT. &

REPAIR

PARTS

QUANTITY

DD Form 2794, Pg 3 (EVENTS)

DD Form 2794, Pg 4 (REMARKS)

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). The reporting entity is not expected or required to significantly modify its accounting system or technical approach to execution solely to comply with this CSDR Plan’s reporting requirements. The reporting entity is not required to track costs from specific employees, purchase orders, agreements, or subcontracts if it utilizes a standard cost accounting system and may utilize internal standard costs when prepared CSDR deliverables if those standard costs represent the most accurate “actual” cost data available to the reporting entity.

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.

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).

ii. 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. 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.

ii. 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).

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).

i. 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.

ii. 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).

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.

i. 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 to the greatest degree possible given the reporting entity’s accounting system capabilities and technical approach to contract execution. If an End Item is DD-250'ed, ordered, procured, or exercised (as applicable) on the contract but is not listed in block 17, 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 End Item utilized on the contract. The CSDR Plan will be updated to include the appropriate End Item name in block 17, after report submission, if required. If the reporting entity’s accounting system and technical approach to contract execution does not allow for the segregation and reporting of data at the level indicated in block 17, it shall seek Government approval on an alternate set of end item IDs or revisions to the WBS that provide insight into actual contractual costs at a time no later than the completion of the CSDR Readiness Review. The reporting entity may utilize internal standard costs when reporting hardware or material costs when its accounting system cannot associate specific purchase orders or subcontractor agreements to the contract number(s) listed in block 9.b.

2. Reports are submitted annually at the end of the contractor's fiscal year.

3. Data for Future Years should 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 should be provided for three future years.

4. The existing 1921-3 requires strictly formatted data and necessitates mappings to a government standard, the new DRAFT 1921-3 may be submitted in the contractor’s own format and according to the contractor’s own rate structure, so long as it meets the data requirements in the DRAFT 1921-3 Data Item Description DI-FNCL-81765.

i. 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.

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

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

iv. 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.

v. 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 or end item IDs. 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.

vi. 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.

vii. The CSDR-RR 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.

DRAFT DD FORM 2794 (PAGE 4), REMARKS, JANUARY 2019 PREVIOUS EDITION IS OBSOLETE

DD Form 2794, Pg 5 (SCOPE DEF)

(X if applicable)

DRAFT DD FORM 2794 (PAGE 5), INTRA-CONTRACT SCOPE, JANUARY 2019