Attachment 0001 CSDR Scope

Attachment 0001- Cost and Software Data Reporting (CSDR) Scope

C.3.3. Cost and Software Data Reporting (CSDR) CSDRs are the primary means by which the Department of Defense (DoD) collects data on the costs that contractors 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 driving decision making by program and department leadership.

C.3.3.1. Contract Work Breakdown Structure (CWBS) and CWBS Dictionary:

The Contractor shall develop and maintain a CWBS and CWBS Dictionary IAW CDRL A002 throughout the life of the contract. The Contractor shall make the CWBS product oriented. The Contractor shall provide adequate internal management, surveillance, and performance measurement of the contract. The Contractor shall ensure all CWBS oriented reporting is compliant with at least the lowest WBS levels identified by Attachment 08- Contract Cost and Software Data Reporting (CSDR) Plan.

C.3.3.2 Application to Subcontractors: The Contractor shall flow-down Contractor CSDR requirements referenced in sections C.3.3.1 and C.3.3.3 to subcontractors (regardless of subcontractor tier) for actions expected to exceed $50 million using the maximum number of FHTV Protection Kits as the basis of estimate, as required by Department of Defense (DoD) 5000.04-M-1, “CSDR Manual”. The Contractor shall require Subcontractors to submit electronically the CSDR CDRLs referenced in section C.3.3.3.1 (A002 through A007) and C.3.3.3.1.8 (A008) directly to the Defense Cost and Resource Center (DCARC). The Contractor shall ensure that Subcontractors subject to CSDR reporting thresholds collect data in sufficient detail to meet Attachment 08 -CSDR Plan requirements. The Contractor shall collect and deliver data on all subcontractors meeting CSDR reporting thresholds to comply with CDRL A007, “Resource Distribution Table” requirements and Attachment 08-CSDR Plan.

C.3.3.3 Program Budget and Cost Reporting

C.3.3.3.1 Contractor Cost and Software Data Reporting (CSDR):

The Contractor shall systematically collect and report actual contract costs in accordance with the following Contract Data Requirements Lists (CDRLs):

· A002 Cost and Software Data Reporting Dictionary

· A003 Cost Data Summary Report (DD Form 1921)

· A004 Functional Cost-Hour Report (DD Form 1921-1)

· A005 Progress Curve Report (DD Form 1921-2)

· A006 Contractor Business Data Report (DD Form 1921-3)

· A007 Resource Distribution Table

· A008 Bill Of Material

The Contractor’s shall prepare CSDR reports IAW CDRLs A002-A008 and Attachment 08-CSDR Plan.

C.3.3.3.1.1 Cost Data Summary Report: The Contractor shall prepare and submit CDRL A003, “Cost Data Summary Report (DD Form 1921)” to report direct and indirect actual cost data on a recurring and non-recurring basis by CSDR CWBS level as specified in the Attachment 08-CSDR Plan.

C. 3.3.3.1.2 Functional Cost-Hour Report: The Contractor shall prepare and submit CDRL A004, “Functional Cost-Hour Report (DD Form 1921-1)” to report information on resources consisting of labor hours, overhead costs, material costs, and other direct and indirect cost data on a recurring and non-recurring basis, by CSDR CWBS level as specified in Attachment 08-CSDR Plan.

C.3.3.3.1.3 Progress Curve Report: The Contractor shall prepare and submit CDRL A005, “Progress Curve Report (DD Form 1921-2)” to report direct production cost and hours data by individual FHTV Protection Kit variant, as specified in Attachment 08-CSDR Plan.

C.3.3.3.1.4 Contractor Business Data Report: The Contractor shall prepare and submit CDRL A006, “Contractor Business Data Report (DD Form 1921-3)” to provide the means to facilitate estimating and analysis of indirect contract costs, as specified in Attachment 08-CSDR Plan.

C.3.3.3.1.5 Resource Distribution Table: The Contractor shall prepare and submit CDRL A007, “Resource Distribution Table (RDT)” and Attachment 09- Resource Distribution Table, to identify the value of work assigned to the Contractor and its subcontractors.

C.3.3.3.1.6 CSDR Readiness Reviews: The Contractor shall host a CSDR Readiness Review with the Program Office Cost Analysis Team within 30 days of the Start of Work Meeting (SOWM) at the Contractor’s facility where CSDRs are prepared. The purpose of the CSDR Readiness Review is to review the contract’s CSDR requirements, access how the Contractor’s accounting system satisfies the CSDR requirements found in DoD 5000.04-M-1, “CSDR Manual”, Attachment 08-CSDR Plan, CDRL A007, “Resource Distribution Table”, and prepare for the Post Award CSDR Conference. In a briefing presented by the Contractor in its own format, the Contractor shall:

· Demonstrate how the contractor collects cost data in the accounting system, the application of the data for providing actual cost transactions and not allocations of cost for preparing CSDR data deliverables.

· Describe how recurring vs. nonrecurring costs are segregated - demonstrate how the data from its accounting system will be mapped into the reporting categories in Attachment 08 - CSDR Plan.

· Present the methodologies used for mapping internal cost accounts to the CWBS, specifically showing population of individual CWBS elements and functional element codes.

· Propose changes to Attachment 08 - CSDR Plan, in order to tailor the plan to the Contractor’s accounting system, to include any Contractor recommended changes or additions to the CWBS elements. The meeting has an anticipated duration of two business days.

C.3.3.3.1.7 Post-Award CSDR Conference:

The Contractor shall attend and participate in a post-award CSDR conference with the Government’s Cost Working Group Integrated Product Team (CWIPT) IAW DFARS 242.503-2(b), DoD 5000.04-M-1 (CSDR Manual). Prior to this conference, the Contractor shall make adjustments or corrections to the information previously presented during the CSDR Readiness Review. The purpose of the Post-Award CSDR Conference is to review the contract’s CSDR requirements, access how the Contractor’s accounting system satisfies the CSDR requirements found in DoD 5000.04-M-1, “CSDR Manual” and Attachment 08 - CSDR Plan. In a briefing presented by the Contractor in its own format, the Contractor shall:

· Demonstrate how the contractor collects cost data in the accounting system, the application of the data for providing actual cost transactions and not allocations of cost for preparing CSDR data deliverables.

· Describe how recurring vs. nonrecurring costs are segregated - demonstrate how the data from its accounting system will be mapped into the reporting categories in Attachment 08 - CSDR Plan.

· Present the methodologies used for mapping internal cost accounts to the CWBS, specifically showing population of individual CWBS elements and functional element codes.

· Propose changes to Attachment 08 - CSDR Plan, in order to tailor the plan to the Contractor’s accounting system, to include any Contractor recommended changes or additions to the CWBS elements.

Within 30 days of CSDR Readiness Review (see C.3.3.3.1.6) completion, the Government CWIPT will inform the Contractor of the exact date and location of the Post-Award CSDR Conference. This conference has an anticipated duration of two business days at a location in or around metropolitan District of Columbia (DC) area.

C. 3.3.3.1.8 Bill of Materials (BOM): In accordance with CDRL A008, “Bill of Materials (BOM)”, the Contractor shall collect actual costs, performance, be based on or include a one-to-one crosswalk of every part number (P/N) and subcontractor company name to its applicable CSDR WBS element, and other required data in sufficient detail to prepare and submit the BOM. The Contractor shall include an analysis that provides traceability and linkage to the data submitted in CDRL A002, “Cost Data Summary Report” and CDRL A004, “Functional Cost-Hour Report”. The Contractor shall prepare a BOM for each ordering year and as specified in the approved Attachment 08-CSDR Plan.