[Code of Federal Regulations]

[Title 48, Volume 4]

[Revised as of October 1, 2006]

From the U.S. Government Printing Office via GPO Access

[CITE: 48CFR315.404-2]



[Page 40-41]

 

            TITLE 48--FEDERAL ACQUISITION REGULATIONS SYSTEM

 

                  CHAPTER 3--HEALTH AND HUMAN SERVICES

 

PART 315_CONTRACTING BY NEGOTIATION--Table of Contents

 

                     Subpart 315.4_Contract Pricing

 

Sec. 315.404-2  Information to support proposal analysis.



    (a)(2) When some or all information sufficient to determine the 

reasonableness of the proposed cost or price is already available or can 

be obtained by phone from the cognizant audit agency, contracting 

officers may request less-than-complete field pricing support 

(specifying in the request the information needed) or may waive in 

writing the requirement for audit and field pricing support by 

documenting the file to indicate what information is to be used instead 

of the audit report and the field pricing report.

    (3) When initiating audit and field pricing support, the contracting 

officer shall do so by sending a request to the cognizant administrative 

contracting officer (ACO), with an information copy to the cognizant 

audit office. When field pricing support is not available, the 

contracting officer shall initiate an audit by sending, in accordance 

with agency procedures, two (2) copies of the request to the OIG Office



[[Page 41]]



of Audits' Regional Audit Director. In both cases, the contracting 

officer shall, in the request:

    (i) Prescribe the extent of the support needed;

    (ii) State the specific areas for which input is required;

    (iii) Include the information necessary to perform the review (such 

as the offeror's proposal and the applicable portions of the 

solicitation, particularly those describing requirements and delivery 

schedules);

    (iv) Provide the complete address of the location of the offeror's 

financial records that support the proposal;

    (v) Identify the office having audit responsibility if other than 

the HHS Regional Audit Office; and

    (vi) Specify a due date for receipt of a verbal report to be 

followed by a written audit report. (If the time available is not 

adequate to permit satisfactory coverage of the proposal, the auditor 

shall so advise the contracting officer and indicate the additional time 

needed.) One copy of the audit request letter that was submitted to the 

Regional Audit Director and a complete copy of the contract price 

proposal shall be submitted to OIG/OA/DAC. Whenever, an audit review has 

been conducted by the Office of Audits, two (2) copies of the memorandum 

of negotiation shall be forwarded to OIG/OA/DAC by the contracting 

officer.