|
@@ -19,7 +19,7 @@
|
|
|
19
19
|
<li class="- topic/li ">
|
|
20
20
|
<p class="- topic/p " id="d3494e19">
|
|
21
21
|
<ph props="autonumber" class="- topic/ph ">(a)</ph>
|
|
22
|
-
Unless the contract is exempt under <ph outputclass="CFR" class="- topic/ph ">48 CFR 9903.201-1</ph> and 9903.201-2, the provisions of <ph outputclass="CFR" class="- topic/ph ">48 CFR 9903</ph> are incorporated herein by reference and the Contractor, in connection with this contract, shall
|
|
22
|
+
Unless the contract is exempt under <ph outputclass="CFR" class="- topic/ph ">48 CFR 9903.201-1</ph> and 9903.201-2, the provisions of <ph outputclass="CFR" class="- topic/ph ">48 CFR 9903</ph> are incorporated herein by reference and the Contractor, in connection with this contract, shall—</p>
|
|
23
23
|
<ol id="d3450e35" class="- topic/ol ">
|
|
24
24
|
<li class="- topic/li ">
|
|
25
25
|
<p class="- topic/p " id="d3494e31">
|
|
@@ -27,17 +27,17 @@
|
|
|
27
27
|
<i class="+ topic/ph hi-d/i ">(CAS-covered Contracts Only)</i>. If a business unit of an educational institution (defined as an institution of higher education in the OMB Uniform Guidance at <ph outputclass="CFR" class="- topic/ph ">2 CFR part 200</ph>, subpart A and <xref href="http://uscode.house.gov/browse.xhtml;jsessionid=114A3287C7B3359E597506A31FC855B3"
|
|
28
28
|
format="html"
|
|
29
29
|
scope="external"
|
|
30
|
-
class="- topic/xref ">20 U.S.C. 1001</xref>) is required to submit a Disclosure Statement, disclose in writing the Contractor
|
|
30
|
+
class="- topic/xref ">20 U.S.C. 1001</xref>) is required to submit a Disclosure Statement, disclose in writing the Contractor's cost accounting practices as required by <ph outputclass="CFR" class="- topic/ph ">48 CFR 9003.202-1</ph> through 9903.202-5, including methods of distinguishing direct costs from indirect costs and the basis used for accumulating and allocating indirect costs. The practices disclosed for this contract shall be the same as the practices currently disclosed and applied on all other contracts and subcontracts being performed by the Contractor and which contain a Cost Accounting Standards (CAS) clause. If the Contractor has notified the Contracting Officer that the Disclosure Statement contains trade secrets, and commercial or financial information which is privileged and confidential, the Disclosure Statement shall be protected and shall not be released outside of the Government.</p>
|
|
31
31
|
</li>
|
|
32
32
|
<li class="- topic/li ">
|
|
33
33
|
<p class="- topic/p " id="d3494e47">
|
|
34
34
|
<ph props="autonumber" class="- topic/ph ">(2)</ph>
|
|
35
|
-
Follow consistently the Contractor
|
|
35
|
+
Follow consistently the Contractor's cost accounting practices in accumulating and reporting contract performance cost data concerning this contract. If any change in cost accounting practices is made for the purposes of any contract or subcontract subject to CAS requirements, the change must be applied prospectively to this contract and the Disclosure Statement, if required, must be amended accordingly. If an accounting principle change mandated under OMB Uniform Guidance at <ph outputclass="CFR" class="- topic/ph ">2 CFR part 200</ph>, subpart E and appendix III, requires that a change in the Contractor's cost accounting practices be made after the date of this contract award, the change must be applied prospectively to this contract and the Disclosure Statement, if required, must be amended accordingly. If the contract price or cost allowance of this contract is affected by such changes, adjustment shall be made in accordance with paragraph (a)(4) or (a)(5) of this clause, as appropriate.</p>
|
|
36
36
|
</li>
|
|
37
37
|
<li class="- topic/li ">
|
|
38
38
|
<p class="- topic/p " id="d3494e55">
|
|
39
39
|
<ph props="autonumber" class="- topic/ph ">(3)</ph>
|
|
40
|
-
Comply with all CAS, including any modifications and interpretations indicated thereto contained in <ph outputclass="CFR" class="- topic/ph ">48 CFR 9905</ph> in effect on the date of award of this contract or, if the Contractor has submitted certified cost or pricing data, on the date of final agreement on price as shown on the Contractor
|
|
40
|
+
Comply with all CAS, including any modifications and interpretations indicated thereto contained in <ph outputclass="CFR" class="- topic/ph ">48 CFR 9905</ph> in effect on the date of award of this contract or, if the Contractor has submitted certified cost or pricing data, on the date of final agreement on price as shown on the Contractor's signed certificate of current cost or pricing data. The Contractor shall also comply with any CAS (or modifications to CAS) which hereafter become applicable to a contract or subcontract of the Contractor. Such compliance shall be required prospectively from the date of applicability to such contract or subcontract.</p>
|
|
41
41
|
</li>
|
|
42
42
|
<li props="Runin" class="- topic/li ">
|
|
43
43
|
<p class="- topic/p " id="d3494e63">
|
|
@@ -47,7 +47,7 @@
|
|
|
47
47
|
<li class="- topic/li ">
|
|
48
48
|
<p class="- topic/p " id="d3494e68">
|
|
49
49
|
<ph props="autonumber" class="- topic/ph ">(i)</ph>
|
|
50
|
-
Agree to an equitable adjustment as provided in the Changes clause of this contract if the contract cost is affected by a change which, pursuant to paragraph (a)(3) of this clause, the Contractor is required to make to the Contractor
|
|
50
|
+
Agree to an equitable adjustment as provided in the Changes clause of this contract if the contract cost is affected by a change which, pursuant to paragraph (a)(3) of this clause, the Contractor is required to make to the Contractor's established cost accounting practices.</p>
|
|
51
51
|
</li>
|
|
52
52
|
<li class="- topic/li ">
|
|
53
53
|
<p class="- topic/p " id="d3494e73">
|
|
@@ -62,7 +62,7 @@
|
|
|
62
62
|
<li class="- topic/li ">
|
|
63
63
|
<p class="- topic/p " id="d3494e83">
|
|
64
64
|
<ph props="autonumber" class="- topic/ph ">(iv)</ph>
|
|
65
|
-
Agree to an equitable adjustment as provided in the Changes clause of this contract, if the contract cost is materially affected by an accounting principle amendment required under the OMB Uniform Guidance at <ph outputclass="CFR" class="- topic/ph ">2 CFR part 200</ph>, subpart E and appendix III, which, on becoming effective after the date of contract award, requires the Contractor to make a change to the Contractor
|
|
65
|
+
Agree to an equitable adjustment as provided in the Changes clause of this contract, if the contract cost is materially affected by an accounting principle amendment required under the OMB Uniform Guidance at <ph outputclass="CFR" class="- topic/ph ">2 CFR part 200</ph>, subpart E and appendix III, which, on becoming effective after the date of contract award, requires the Contractor to make a change to the Contractor's established cost accounting practices.</p>
|
|
66
66
|
</li>
|
|
67
67
|
</ol>
|
|
68
68
|
</li>
|
|
@@ -92,7 +92,7 @@
|
|
|
92
92
|
<li class="- topic/li ">
|
|
93
93
|
<p class="- topic/p " id="d3494e115">
|
|
94
94
|
<ph props="autonumber" class="- topic/ph ">(d)</ph>
|
|
95
|
-
The Contractor shall include in all negotiated subcontracts which the Contractor enters into, the substance of this clause, except paragraph (b), and shall require such inclusion in all other subcontracts, of any tier, including the obligation to comply with all applicable CAS in effect on the subcontractor
|
|
95
|
+
The Contractor shall include in all negotiated subcontracts which the Contractor enters into, the substance of this clause, except paragraph (b), and shall require such inclusion in all other subcontracts, of any tier, including the obligation to comply with all applicable CAS in effect on the subcontractor's award date or, if the subcontractor has submitted certified cost or pricing data, on the date of final agreement on price as shown on the subcontractor's signed Certificate of Current Cost or Pricing Data, except that—</p>
|
|
96
96
|
<ol id="d3450e161" class="- topic/ol ">
|
|
97
97
|
<li class="- topic/li ">
|
|
98
98
|
<p class="- topic/p " id="d3494e121">
|