The Office of Federal Procurement Policy

Today more than ever, the government must ensure that it spends money wisely and eliminates waste and abuse of taxpayer dollars. With approximately one out of every ten dollars of Federal government spending going to contractors, it is imperative that contract actions result in the best value for the taxpayer.

The Office of Federal Procurement Policy (OFPP) in the Office of Management and Budget plays a central role in shaping the policies and practices federal agencies use to acquire the goods and services they need to carry out their responsibilities. OFPP was established by Congress in 1974 to provide overall direction for government-wide procurement policies, regulations and procedures and to promote economy, efficiency, and effectiveness in acquisition processes. OFPP is headed by an Administrator who is appointed by the President and confirmed by the Senate.

Policy Information

Circulars
Guides
Memoranda
Policy Letters
Reports
Government-wide Acquisition Legislative Proposals
Other
Cost Accounting Standards Board
Contractor Employee Compensation Cap
Federal Activities Inventory Reform (FAIR) Act

Resources

Acquisition.Gov
Acquisition Community Connection
Chief Acquisition Officers Council (CAOC)
Defense Acquisition University (DAU)
Federal Acquisition Institute (FAI)
Federal Acquisition Regulatory Council
Federal Procurement Data System (FPDS)The Federal Register
OFPP Act

Office of Federal Procurement Policy Guides

• Contracting Guidance to Support Modular Development (June 14, 2012) (26 pages, 965 KB)
• Emergency Acquisitions Guide (January 14, 2011) (25 pages, 198 KB)
• Update to FAC Manager’s Guide to Competitive Sourcing: 2nd Edition (February 20, 2004) (28 pages, 229 KB)
  • Managers’ Guide to Competitive Sourcing (October 2, 2003) (24 pages, 151 KB)
• Performance-Based Service Acquisition, Contracting for the Future (July 2003) (13 pages, 323 KB)

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Office of Federal Procurement Policy Memoranda

• Reducing Procurement Administrative Lead Time Using Modern Business Practices (January 15, 2020) (12 pages, 452 KB)
• Limiting Use of Educational Requirements in Federal Service Contracts
• Increasing the Participation of Americans with Disabilities in Federal Contracting
• “Myth-Busting #4” Strengthening Engagement with Industry Partners through Innovative Business Practices (May 2, 2019) (16 pages, 5,388 KB)
• Establishment of Federal Acquisition Certification in Contracting Core-Plus Specialization in Digital Services (FAC-C-DS) (May 18, 2018) (4 pages, 203 KB)
• “Service Contract Inventories (January 17, 2017)” (January 18, 2017) (5 pages, 1.66 MB)
• ”Myth-Busting 3”: Further Improving Industry Communication with Effective Debriefings (January 5, 2017) (9 pages, 153.04 KB)
• M-16-14, Category Management Policy 16-2: Providing Comprehensive Identity Protection Services, Identity Monitoring, and Data Breach Response (July 1, 2016) (3 pages, 1745 KB)
• M-16-12, Category Management Policy 16-1: Improving the Acquisition and Management of Common Information Technology: Software Licensing (June 2, 2016) (10 pages, 13724 KB)
• Acquisition Innovation Labs & Pilot for Digital Acquisition Innovation Lab (March 9, 2016) (14 pages, 431KB)
• Reducing the Burden of Certifying Earned Value Management Systems (October 23, 2015) (4 pages, 909 KB)
  • Agreement between NASA and the FAA to Recognize EVMS Certifications
• M-16-02, Category Management Policy 15-1: Improving the Acquisition and Management of Common Information Technology: Laptops and Desktops (October 16, 2015) (7 pages, 4.02 MB)
• Effective Use of Reverse Auctions (June 2, 2015) (6 pages, 127 KB)
• Acquisition 360 – Improving the Acquisition Process through Timely Feedback from External and Internal Stakeholders (March 18, 2015) (9 pages, 178 KB)
• Transforming the Marketplace: Simplifying Federal Procurement to Improve Performance, Drive Innovation, and Increase Savings (December 4, 2014) (7 pages, 132 KB)
• Management Agenda Priorities for the FY 2016 Budget (July 18, 2014) (8 pages, 3.37 MB)
  • ​Forecast of Contract Support for IT Program Activities for Fiscal Year 2016 through Fiscal Year 2017 (1 page, 38 KB)
• Making Better Use of Contractor Performance Information (July 10, 2014) (6 pages, 368 KB)
• Revisions to the Federal Acquisition Certification in Contracting (FAC-C) (May 7, 2014) (23 pages, 838 KB)
• Revisions to the Federal Acquisition Certification for Program and Project Managers (FAC-P/PM) (December 16, 2013) (18 pages, 416 KB)
• Increasing Efficiencies in the Training, Development, and Management of the Acquisition Workforce (September 3, 2013) (4 pages, 414 KB)
• Extension of Policy to Provide Accelerated Payment to Small Business Subcontractors (July 11, 2013) (2 pages, 260 KB)
• Improving the Collection and Use of Information about Contractor Performance and Integrity (March 6, 2013) (8 pages, 540 KB)
• Strategic Plan for Improving Management of Section 508 of the Rehabilitation Act (January 24, 2013) (13 pages, 208 KB)
• Improving Acquisition through Strategic Sourcing (December 5, 2012) (4 pages, 228 KB)
• Clarifying Chief Acquisition Officer Roles and Responsibilities (October 18, 2012) (4 pages, 370 KB)
• Memorandum: Contracting Guidance to Support Modular Development (June 14, 2012) (2 pages, 178 KB)
  • Blog: Greater Accountability and Faster Delivery Through Modular Contracting (3 pages, 266 KB)
  • Contracting Guidance to Support Modular Development (26 pages, 965 KB)
• Follow-up: April 25, 2012 Meeting of the Small Business Procurement Group (June 6, 2012) (11 pages, 394 KB)
• “Myth-Busting”: Addressing Misconceptions and Further Improving Communication During the Acquisition Process (May 7, 2012) (14 pages, 541 KB)
• M-12-09, Federal Activities Inventory Reform (FAIR) Act Submission for Fiscal Year 2012 (March 26, 2012) (7 pages, 514 KB)
• Service Contract Inventories (December 19, 2011) (4 pages, 323 KB)
• Increasing Opportunities for Small Businesses in Purchase Card Micro-Purchases (December 19, 2011) (4 pages, 326 KB)
• Improving Small Business Procurement Data – Quality and Process (November 14, 2011) (2 pages, 281 KB)
• Reduced Contract Spending for Management Support Services (November 7, 2011) (6 pages, 391 KB)
• Improving Sustainable Acquisition and Reporting (October 5, 2011) (2 pages, 280 KB)
• Development, Review and Approval of Business Cases for Certain Interagency and Agency-Specific Acquisitions (September 29, 2011) (7 pages, 475 KB)
• Revisions to the Federal Acquisition Certification for Contracting Officer’s Representatives (FAC-COR) (September 6, 2011) (11 pages, 744 KB)
• Supporting Energy and Sustainability Goal Achievement Through Efficiency and Deployment of Clean Energy Technology (August 16, 2011) (2 pages, 927 KB)
• Guidance for Specialized Information Technology Acquisition Cadres (July 13, 2011) (15 pages, 196 KB)
• Improving Federal Procurement Data Quality – Guidance for Annual Verification and Validation (May 31, 2011) (9 pages, 95 KB)
• Increasing Small Business Participation in Federal Contracting (February 11, 2011) (15 pages, 136 KB
• Attracting Talent to the Acquisition Workforce (February 4, 2011) (16 pages, 106 KB)
• “Myth-Busting”: Addressing Misconceptions to Improve Communication with Industry during the Acquisition Process (February 2, 2011) (13 pages, 128 KB)
• Improving Contractor Past Performance Assessments: Summary of the Office of Federal Procurement Policy’s Review, and Strategies for Improvement (January 21, 2011) (9 pages, 109 KB)
• Service Contract Inventories (November 5, 2010) (12 pages, 175 KB)
• Improving the Accessibility of Government Information (July 19, 2010) (3 pages, 46 KB)
• Implementation of New Regulatory Coverage on Project Labor Agreements (April 13, 2010) (2 pages, 595 KB)
• Survey of Agency Policies and Practices Regarding Contractor Tax Delinquencies (February 25, 2010) (4 pages, 55 KB)
• Achieving Better Value From Our Acquisitions (December 22, 2009) (4 pages, 53 KB))
• Survey on FY 2009 Green Purchasing Requirements (November 23, 2009) (2 pages, 41 KB)
• Performance-Based Management Systems (October 29, 2009) (7 pages, 78 KB)
  • Blank spreadsheet (Excel)
  • Example of completed spreadsheet (Excel)
• Increasing Competition and Structuring Contracts for the Best Results (October 27, 2009) (13 pages, 104 KB)
• Acquisition Workforce Development Strategic Plan for Civilian Agencies – FY 2010-2014 (October 27, 2009) (23 pages, 153 KB)
• Improving Data Quality Guidance for Fiscal Years 2009 and 2010 (October 7, 2009) (11 pages, 75 KB)
• Interim Guidance on Reviewing Contractor Reports on the Use of Recovery Act Funds in Accordance with FAR Clause 52.204-11 (September 30, 2009) (11 pages, 59 KB)
• Improving the Use of Contractor Performance Information (July 29, 2009) (3 pages, 110 KB)
• Report on Reemployed Retired Federal Employees and Annuitants (March 19, 2009) (2 pages, 111 KB)
• Acquisition Workforce Human Capital Succession Plans (January 7, 2009) (2 pages, 63 KB)
• Preventing Fraud in Federal Contracting (November 14, 2008) (2 pages, 34 kb)
• M-09-04, Report to Congress on FY 2008 Competitive Sourcing Efforts (October 30, 2008) (13 pages, 93 KB)
• FY 2008 Reporting on Green Purchasing Requirements (October 20, 2008) (12 pages, 125 KB)
  • Agency Report for Fiscal Year 2008 (Word, 150 KB)
• Effective Practices for Enhancing Competition (July 18, 2008) (8 pages, 83 KB)
• Plans for Commercial Services Management (July 11, 2008) (4 pages, 36 KB)
• Guidance for Improving the Management and Use of Interagency Acquisitions (June 6, 2008) (70 pages, 578 KB)
• Conducting Acquisition Assessments under OMB Circular A-123 (May 21, 2008) (56 pages, 458 KB)
• Improving Acquisition Data Quality — FY 2008 FPDS Data (May 9, 2008) (2 pages, 42 KB)
• Guidance on Agency Fiscal Year 2007 Strategic Sourcing Reports (May 11, 2008) (3 pages, 39 KB)
• Use of Advisory and Assistance Service Contract Waiver Authority (March 26, 2008) (4 pages, 344 KB)
• M-08-13, Update to Civilian Position Full Fringe Benefit Cost Factor, Federal Pay Raise Assumptions, and Inflation Factors used in OMB Circular No. A-76, “Performance of Commercial Activities” (March 11, 2008) (4 pages, 52 KB)
• M-08-12, Guidance on Future Data Submissions under the Federal Funding Accountability and Transparency Act (Transparency Act) (March 6, 2008) (11 pages, 101 KB)
• M-08-11, Competitive Sourcing Requirements in Division D of Public Law 110-161 (February 20, 2008) (8 pages, 60 KB)
• Federal Acquisition Regulation Award (February 13, 2008) (4 pages, 50 KB)
• Alternative Dispute Resolution Awards in Acquisition (February 11, 2008) (4 pages, 50 KB)
• Reminder – Ensuring Competition When Acquiring Information Technology and Using Common Security Configurations (December 19, 2007) (2 pages, 61 KB)
• Fiscal Year 2008 Performance-Based Acquisition Performance Goal (December 5, 2007) (1 page, 29 KB)
• Appropriate Use of Incentive Contracts (December 4, 2007) (6 pages, 43 KB)
• Appropriate Use of Brand Name or Equal Purchase Descriptions (November 28, 2007) (1 page, 34 KB)
• Government-wide Survey on the Use of Reverse Auctions (November 27, 2007) (1 page, 25 KB)
• The Federal Acquisition Certification for Contracting Officer Technical Representatives (November 26, 2007) (9 pages, 552 KB)
• Ensuring the Accessibility of Federal Electronic and Information Technologies Procured by Federal Agencies (November 6, 2007) (3 pages, 44 KB)
• FY 2007 Reporting on Implementation of the Resource Conservation and Recovery Act, Section 6002, the Farm Security and Rural Investment Act, Section 9002, and Other Environmental Purchasing Requirements (November 1, 2007) (11 pages, 109 KB)
• M-08-02, Report to Congress on FY 2007 Competitive Sourcing Efforts (October 31, 2007) (14 pages, 106 KB)
• The 2007 Federal Contracting Workforce Competencies Survey (October 17, 2007) (6 pages, 93 KB)
• Office of Government Ethics Guidance Ethics and Procurement Integrity (October 3, 2007) (13 pages, 707 KB)
• Plans for Hiring Reemployed Annuitants to Fill Acquisition-related Positions (September 4, 2007) (4 pages, 50 KB)
• Supplemental Emergency Contracting Cadre (July 30, 2007) (2 pages, 519 KB)
  —Emergency and Response Recovery Contracting Cadre Candidates Worksheet (Excel)
• Veterans Technology Services Government-wide Acquisition Contract (VETS GWAC) (July 10, 2007) (2 pages, 30 KB)
• Emergency Acquisitions Guide (May 31, 2007) (23 pages, 190 KB)
• Enhancing Competition in Federal Acquisition (May 31, 2007) (8 pages, 106 KB)
• Use of Performance-Based Management Systems for Major Acquisition Programs (May 25, 2007) (5 pages, 714 KB)
• Strategic Sourcing Progress (May 22, 2007) (2 pages, 43 KB)
• Using Performance-Based Acquisition to Meet Program Needs – Performance Goals, Guidance, and Training (May 22, 2007) (3 pages, 46 KB)
• The Federal Acquisition Certification for Program and Project Managers (April 25, 2007) (22 pages, 182 KB)
• Validating the Results of Public-Private Competition (April 13, 2007) (4 pages, 43 KB)
• Federal Procurement Data Verification and Validation (March 9, 2007) (2 pages, 41 KB)
• Skills Assessment of Contracting Professionals (March 7, 2007) (2 pages, 37 KB)
• Establishment of the Federal Acquisition Regulation Small Business Team (March 2, 2007) (1 page, 33 KB)
• Conducting Acquisitions under a Continuing Resolution (February 6, 2007) (2 pages, 44 KB)
• 2006 Alternative Dispute Resolution Awards in Acquisition (February 5, 2007) (4 pages, 60 KB)
• M-07-08, Contracting with Service-Disabled Veterans (January 24, 2007) (2 pages, 36 KB)
• Guidance on Agency Fiscal Year 2006 Strategic Sourcing Reports (December 19, 2006) (2 pages, 32 KB)
• Ethics and Working with Contractors (October 27, 2006) (1 page, 43 KB)
• Review of Commercially Available Online Procurement Services (October 4, 2006) (2 pages, 37 KB)
• Request Contracting Information on Contractors Operating in Iraq (May 16, 2006) (2 pages, 33 KB)
• Publication of Brand Name Justifications (April 17, 2006) (1 page, 31 KB)
• The Federal Acquisition Certification in Contracting Program (January 20, 2006) (Revised December 2008) (16 pages, 153 KB)
• Establishment of Interagency Acquisition Working Group (November 21, 2005) (2 pages, 43 KB)
• 2005 Alternative Dispute Resolution Awards in Acquisition (November 7, 2005) (5 pages, 57 KB)
• Update on the Electronic Subcontracting Reporting System (November 3, 2005) (2 pages, 41 KB)
• Developing the Acquisition Management Skills of the Architectural and Engineering Workforce (November 1, 2005) (5 pages, 53 KB)
• M-06-01, Report to Congress on FY 2005 Competitive Sourcing Efforts (October 7, 2005) (15 pages, 112 KB)
  • FY 2005 Competitive Sourcing Worksheets (Excel)
• Buy American Reporting Requirement (September 13, 2005) (1 page, 31 KB)
• Buying Accessible Electronic and Information Technology and Complying with Section 508 of the Rehabilitation Act (August 11, 2005) (2 pages, 59 KB)
• Report on Competitive Sourcing Results, Fiscal Year 2004 (June 7, 2005) (44 pages, 785 KB)
• Implementing Strategic Sourcing (May 20, 2005) (2 pages, 35 KB)
• Use of Brand Name Specifications (April 11, 2005) (2 pages, 32 KB)
• “Directly Interested Party” Clarification Memo (March 25, 2005) (1 page, 32 KB)
• M-05-06, Contracting with Service-Disabled Veterans’ Businesses (Executive Order 13360) (December 12, 2004) (5 pages, 56 KB)
• M-05-01, Report to Congress on FY 2004 Competitive Sourcing Efforts (October 15, 2004) (16 pages, 115 KB)
  • Congressional Reporting Worksheet (Excel)
• Avoiding Duplication of Agency Activities with the Presidential E-Government and Lines of Business Initiatives (October 13, 2004) (6 pages, 72 KB)
• Agency requirement for a plan to transition to the Federal Procurement Data System (FPDS) (August 25, 2004) (2 pages, 38 KB)
• Utilization of Commercially Available Online Procurement Services (May 12, 2004) (1 page, 39 KB)
• M-04-12, Performance Periods in Public-Private Competitions (April 30, 2004) (1 page, 62 KB)
• Revised FAR Process (March 11, 2004) (1 page, 44 KB)
• OMB Memorandum 04-07, Report to Congress on FY 2003 Competitive Sourcing Efforts (February 26, 2004) (10 pages, 87 KB)
• Development of “Green” Plans for Competitive Sourcing (December 22, 2003) (5 pages, 67 KB)
• Federal Acquisition Institute Board of Directors Charter (November 3, 2003) (4 pages, 39 KB)
• Applicability of FAR Part 12 to Construction Acquisitions (July 3, 2003) (2 pages, 33 KB)
• M-02-05, Use of Government Purchase and Travel Cards (April 18, 2002)
• Contractor Responsibility Determinations and Indefinite-Delivery Contracts (April 16, 2002) (1 page, 30 KB)
• Protests, Claims, and Alternative Dispute Resolution (ADR) as Factors in Past Performance and Source Selection Decisions (April 1, 2002) (2 pages, 29 KB)
• Recession of Monthly Reporting on Electronic Commerce Statistics to the General Services Administration (May 25, 2000) (2 pages, 30 KB)
• The President’s Welfare to Work Program (April 10, 1997) (2 pages, 37 KB)

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Office of Federal Procurement Policy Policy Letters

• Policy Letter 11-01: Performance of Inherently Governmental and Critical Functions   (March 26, 2019)
• Federal Register Notice (2 pages, 71 KB)

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Office of Federal Procurement Policy Reports

• FY 2016 Service Contract Inventory Report to Congress (March 19, 2018)           (10 pages, 2 MB)
• Resource Conservation and Recovery Act Report (Jan 19, 2017) (20 pages, 1148 KB)
• Fiscal Year 2015 Service Contract Inventory Report (Jan 18, 2017) (5 pages, 1.66 MB)
• Combined Report: Alternatives to the $487,000 Compensation Cap on Contractor Employees; and Agency Use of the Exception Authority to the Compensation Cap in FYs 2014 and 2015 (Aug 9, 2016) (6 pages, 411 KB)
• Resource Conservation and Recovery Act Report (April 16, 2015) (18 pages, 4.23 MB)
• BAA Report for the Office of Management and Budget (OMB) for Fiscal Year (FY) 2011 (May 2, 2012) (1 page, 104 KB)
• Resource Conservation and Recovery Act Report (November 23, 2011) (24 pages, 1.54 MB)
• Fiscal Year 2010 Service Contract Inventory Report (September 21, 2011) (22 pages, 4.78 MB)
• Report to Congress on Conflicts of Interest (August 18, 2011) (6 pages, 743 KB)
• Enclosure 1 (19 pages, 256 KB)
• Enclosure 2 (12 pages, 181 KB)
• Cost-Reimbursement Contracting by Executive Agencies Report to Congress (July 8, 2011) (12 pages, 642 KB)
  • Enclosure 2 (5 pages, 1.03 mb)
• Improving the Way the Government Buys (July 2011) (12 pages, 294 KB)
• ISDC Report to Congress (June 15, 2011) (14 pages, 476 KB)
• Re-Employed Annuitant Report 2010 DG FINAL 5-3-11 (Lieberman Letter) (May 3, 2011) (2 pages, 62 KB)
• Fiscal Year 2010 Buy American Act Report to Congress for OMB-70634 Final (April 8, 2011) (1 page, 57 KB)
• Report to Congress on Interagency Acquisition (August 26, 2010) (15 pages, 161 KB)
• Cutting Waste and Saving Money Through Contracting Reform (July 7, 2010) (4 pages, 184 KB)
• Report to Congress on Reemployed Retired Federal Employees and Annuitants (June 4, 2010) (2 pages, 34 KB)
• Fiscal Year 2008 and 2009 Buy American Act Report to Congress (April 7, 2010) (1 page, 28 KB)
• Acquisition and Contracting Improvement Plans and Pilots (December 2009) (13 pages, 321 KB)
• Report to Congress on Reemployed Retired Federal Employees and Annuitants (March 19, 2009) (2 pages, 111 KB)
• Report to Congress on the Federal Agency Use of Cost-Reimbursement Contracting in FY 2008 (March 18, 2009) (13 pages, 280 KB)
• Resource Conservation and Recovery Act and the Farm Security and Rural Investment Act Report 2004-2007 (January 16, 2009) (14 pages, 1,030 KB)
• M-09-04, Report to Congress on FY 2008 Competitive Sourcing Efforts (October 30, 2008) (13 pages, 93 KB)
• Report to Congress on Performance-Based Management (July 30, 2008) (18 pages, 236 KB)
• Report on Competitive Sourcing Results Fiscal Year 2007 (May 2008) (48 pages, 542 KB)
• Fiscal Year 2007 Buy American Act Report to Congress for OMB (April 18, 2008) (1 page, 31 KB)
• FY 2007 Reporting on Implementation of the Resource Conservation and Recovery Act, Section 6002, the Farm Security and Rural Investment Act, Section 9002, and Other Environmental Purchasing Requirements (November 1, 2007) (11 pages, 109 KB)
• Status of Buy American Act – Annual Reporting Requirement to Congress for FYs 2005 and 2006 (July 20, 2007) (1 page, 46 KB)
• Report on Competitive Sourcing Results, FY 2006 (May 2, 2007) (38 pages, 746 KB)
• Transmittal Letters:
  • President of the Senate (3 pages, 34 KB)
  • Speaker of the House (3 pages, 34 KB)
  • Competitive Sourcing Update (1 page, 24 KB)
  • Competitive Sourcing Achievements (1 page, 21 KB)
• M-06-01, Report to Congress on FY 2005 Competitive Sourcing Efforts (October 7, 2005) (15 pages, 112 KB)
  • FY 2005 Competitive Sourcing Worksheets (Excel)
• Report on Competitive Sourcing Results, Fiscal Year 2004 (June 7, 2005) (44 pages, 785 KB)
• Summary Report on Competitive Sourcing Results, FY 2004 (January 25, 2005) (10 pages, 110 KB)
• M-05-01, Report to Congress on FY 2004 Competitive Sourcing Efforts (October 15, 2004) (16 pages, 115 KB)
  
  • Congressional Reporting Worksheet (Excel)
• Report on Competitive Sourcing Results, FY 2003 (May 2004) (29 pages, 380 KB)
• Performance-Based Service Acquisition, Contracting for the Future (July 2003) (13 pages, 323 KB)
• Resource Conservation & Recovery Act Report for 2000 and 2001 (October 2002) (81 pages, 1,569 KB)
• Contract Bundling (October 2002) (14 pages, 305 KB)

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Government-wide Acquisition Legislative Proposals

• Letter transmitting the FY 2020 Proposals to Streamline and Improve the Agility and Efficiency of Federal Acquisition Processes (April 30, 2019) (44 pages, 642 KB)

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Office of Federal Procurement Policy Other Policy

• Dan Gordon’s Testimony before the House Committee on Oversight and Government Reform
• Testimony on the Federal Acquisition Workforce
• Testimony on Improving Federal Acquisition
• Testimony on Interagency and Agency-wide Contracting Vehicles
• Alternative Dispute Resolution Awards in Acquisition (February 11, 2008) (4 pages, 50 KB)
• Status of Buy American Reports for FYs 2005 and 2006 (July 20, 2007) (1 page, 46 KB)
• 2005 Alternative Dispute Resolution Awards in Acquisition (November 7, 2005) (5 pages, 57 KB)
• Buy American Reporting Requirement (September 13, 2005) (1 page, 31 KB)
• OFPP Pamphlet No. 7, Use of Irrevocable Letters of Credit (December 1991) (30 pages, 1,465 KB)

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Cost Accounting Standards Board

The Cost Accounting Standards Board (CAS Board) has the exclusive authority to make, promulgate, and amend standards and interpretations designed to achieve uniformity and consistency in the cost accounting practices governing the measurement, assignment, and allocation of costs to contracts with the United States Government. The CAS Board is an independent statutorily-established Board (41 U.S.C. 1501 et seq.) consisting of five members: the Administrator for Federal Procurement Policy, who serves as the chairman, and four members with experience in Government contract cost accounting, two from the Federal government (DOD and GSA), one from industry, and one from the accounting profession.

The Board’s regulations are codified at 48 CFR, Chapter 99. The standards are mandatory for use by all executive agencies and by contractors and subcontractors in estimating, accumulating, and reporting costs in connection with pricing and administration of, and settlement of disputes concerning, all covered negotiated prime contract and subcontract procurements with the United States Government. Covered contracts and subcontracts are those in excess of $750,000, provided that, at the time of award, the contractor or subcontractor is performing any CAS-covered contracts or subcontracts valued at $7.5 million or greater. As a result of changes made by section 811 the National Defense Authorization Act for FY 2018, the $750,000 threshold will be raised to $2 million for contracts awarded after June 30, 2018.

• CAS Board Members
• CAS Board Meetings
  • February 13, 2018 Meeting Agenda and Minutes
  • March 14, 2018 Meeting Agenda and Minutes
  • April 12, 2018 Meeting Agenda and Minutes
  • May 18, 2018 Meeting Agenda and Minutes

• CAS Disclosure Forms
  • Cost Accounting Standards Board Disclosure Statement-1 (42 pages, 2 MB)
  • Cost Accounting Standards Board Disclosure Statement-2 for Educational Institutions (24 pages, 1 MB)
• Rulemaking: Federal Register Notices & Supplementary Materials
  • Conformance of the Cost Accounting Standards to Generally Accepted Accounting Principles for Operating Revenue and Lease Accounting (CASB 2020-02)
    • 85 FR 70572 Notice re:  Availability of Advanced Notice of Proposed Rulemaking: Conformance of the Cost Accounting Standards to Generally Accepted Accounting Principles for Operating Revenue and Lease Accounting 
    • Advanced Notice of Proposed Rulemaking: Conformance of the Cost Accounting Standards to Generally Accepted Accounting Principles for Operating Revenue and Lease Accounting
  • Conformance of the Cost Accounting Standards to Generally Accepted Accounting Principles for Capitalization of Tangible Assets and Accounting for Acquisition Costs of Material (CASB 2020-01)
    • 85 FR 58399 Notice re Availability of Staff Discussion Paper: Conformance of the Cost Accounting Standards to Generally Accepted Accounting Principles for Capitalization of Tangible Assets and Accounting for Acquisition Costs of Material
    • Staff Discussion Paper (SDP): Conformance of CAS to GAAP for Capitalization of Tangible Assets and Accounting for Acquisition Costs of Material
  • Adjustment and Allocation of Pension Costs for Segment Closings, Curtailments, and Terminations (CASB 2019-02)
    • 78 FR 40665, Public Meetings for Fact-Finding (July 8, 2013)
      • Fact-Finding Public Comments
  • Conformance of the Cost Accounting  Standards to Generally Accepted Accounting Principles (CASB 2019-01)
    • 85 FR 15817 CAS-GAAP Guiding Principles (March 19, 2020)
      • Supplement to FRN CAS-GAAP Guiding Principles
    • 84 FR 9143 Notice re Availability of Staff Discussion Paper: Conformance of CAS to GAAP (March 13, 2019)
    • Staff Discussion Paper (SDP): Conformance of CAS to GAAP (CASB 2019-01)
      • Public Comments on SDP: Conformance of CAS to GAAP
        • -00c commenter list 190513
        • -01 bowee, ben indiv 190417 0810
        • -02 asset ldrship ntwk 190512 2232 CASB Comments CAS 408 and 409 ALN RCC 20190512
        • -03 FEI 190513 0924 FEI CGB Responce to CAS-GAP SDP 051019 final 
        • -04 aia 190513 1123 AIA Comments on CAS -GAAP Final 5-13-19
        • -05 ndia 190531 1341 CAS Board 2019-01 Detailed Comment
        • -06 J&J 190605 1406 JJ Comment Letter RE CASB 2019 01
        • -07 aba 190607 1901 ABA PCLS Comments re CASB Conformance CAS and GAAP
• Exemption from Cost Accounting Standards for Contracts and Subcontracts for the Acquisition of Commercial Items (i.e., (b)(6) exemption)
  • 83 FR 33146, Final Rule (July 17, 2018)
• Exemption from Cost Accounting Standards for Firm Fixed-Price Contracts and Subcontracts Awarded Without Submission of Certified Cost or Pricing Data (i.e., (b)(15) exemption)
  • 83 FR 8634, Final Rule (February 28, 2018)

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Contractor Employee Compensation Cap

• Contractor Employee Compensation Cap Overview
• Contractor Compensation Cap for Contracts Awarded Before June 24, 2014
• Contractor Employee Compensation Cap for Contracts Awarded on or after June 24, 2014

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Federal Activities Inventory Reform (FAIR) Act

The FAIR Act (31 U.S.C. 501 note) and Office of Management and Budget (OMB) Circular A-76 require executive agencies, with certain exceptions, to prepare inventories of the commercial and inherently governmental activities performed by their federal employees. Development of workforce inventories can help agencies gain a better understanding of how Federal employee labor is being used to carry out the agency’s mission and improve human capital resource distribution. Inventories are available on agency websites or through the following links.

• Broadcasting Board of Governors
• Commodity Futures Trading Commission
• Consumer Financial Protection Bureau
• Consumer Product Safety Commission 
• Court Services and Offender Supervision Agency
• Defense Nuclear Facilities Safety Board
• Department of Agriculture
• Department of Commerce 
• Department of Defense
• Department of Education
• Department of Energy
• Department of Health and Human Services
• Department of Homeland Security
• Department of Housing and Urban Development
• Department of Justice 
• Department of Labor
• Department of State 
• Department of Transportation
• Department of Veterans Affairs 
• Department of the Interior 
• Department of the Treasury
• Environmental Protection Agency 
• Equal Employment Opportunity Commission
• Farm Credit Administration
• Federal Communications Commission 
• Federal Election Commission
• Federal Energy Regulatory Commission
• Federal Housing Finance Agency 
• Federal Labor Relations Authority 
• Federal Maritime Commission
• Federal Mediation & Conciliation Service
• Federal Retirement Thrift Investment Board
• Federal Trade Commission 
• General Services Administration
• International Trade Commission
• Merit Systems Protection Board 
• National Aeronautics and Space Administration 
• National Archives and Records Administration 
• National Endowment for the Arts
• National Endowment for the Humanities
• National Labor Relations Board
• National Science Foundation 
• National Transportation Safety Board 
• Nuclear Regulatory Commission 
• Office of Management and Budget
• Office of Personnel Management
• Office of Special Counsel
• Peace Corps 
• Railroad Retirement Board
• Securities and Exchange Commission 
• Selective Service System
• Small Business Administration
• Social Security Administration
• US Agency for International Development
• US Holocaust Memorial Museum
• US Trade Representative

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