"He who has nothing to hide, hides nothing." - Dr. Phil The recent National Defense Authorization Act for FY 2013 (NDAA) has me scratching my head. As a former DCAA auditor, I can many times remember getting a little pushback from contractors on what it was that I was "allowed" to ask … [Read more...]
FAR 31 Series (Part 3, Direct and Indirect Costs)
As we close in on the specific examples of allowable and unallowable costs in FAR 31.205, I wanted to discuss FAR 31.202 and FAR 31.203 dealing with Direct and Indirect costs. Direct Costs With direct costs, the regulation goes with an indirect approach: “FAR 31.202(a) No final cost objective … [Read more...]
FAR Cost Principles Series (Part 2, Allowability, Reasonableness, and Allocability)
Posted on February 7, 2013 by Marty Herbert As a former DCAA auditor, it was a primary goal for my position to find and report unallowable costs. Recently, I have been hearing a lot more from the community in terms of making FAR 31.2 easier to understand. This is pat 2 in the series. Part 1 on … [Read more...]
FAR Cost Principles Series (Part 1, Total Cost)
Blog post by Marty Herbert - Government Contracts Blog As a former DCAA auditor, it was a primary goal for my position to find and report unallowable costs. Recently, I have been hearing a lot more from the community in terms of making FAR 31.2 easier to understand. So, a series is … [Read more...]