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DATA ITEM DESCRIPTION (DID)
Title: PROGRAM COST AND TECHNICAL DATA REPORTS
Number: DI-FNCL-80166C Approval Date: 21 June, 2010
AMSC NUMBER: 9126 Limitation: N/A
DTIC Applicable: N/A GIDEP Applicable: N/A
Office of Primary Responsibility: NS/BA012
Applicable Forms: N/A
Use/Relationship:
Program Cost and Technical Data Reports provide the contractor’s cost associated with a
Government contract issued to acquire a program, project, or system.
This Data Item Description (DID) is applicable to all cost-reimbursement, and all incentive based
Research, Development, Test, and Evaluation (RDT&E) and Procurement funded contracts over
$25 million in total value. Amounts shall be reported through cost to the Government including
General & Administrative (G&A) cost, but shall not include cost of money or Fee, unless
otherwise noted.
This DID requires the reporting of all contract costs to a level of detail comparable to that presented in the
standard Cost Breakdown Structure (CBS) in Format 1. This CBS is applicable to a single program or
increment as specified in the accompanying CDRL. Costs included in these reports shall be current as of
sixty (60) calendar days (or less) prior to submission. Costs included in the initial submission shall reflect
the final negotiated position between the Government and the prime contractor. Cost data for the final
report(s) shall be from the prime contractor’s internal financial accounting system. This DID requirement
and all associated reporting requirements shall be flowed down to all subcontractors and other company
divisions whose efforts comprise over $10 million or more than 25% of the total prime contract value. The
prime contractor shall generate one consolidated report (Formats 1, 2 and 3) that shall be delivered to the
Government that includes the prime contractor and all subcontractors/inter-divisions. In addition, all
Formats 1 through 3 that were completed by subcontractors or other company divisions must also be
provided to the Government.
The initial submission of the DID is due within 60 days of contract award (or exercise of option) of each
increment. If a rebaselining of a program or increment or a major Engineering Change Proposal (ECP) is
negotiated, all Formats 1 through 3 will be resubmitted with the rebaselined amounts within 60 days of the
negotiated rebaseline date. The initial submission shall contain the latest Estimate-At-Completion (EAC).
The final report is due within 60 days or less after each increment is delivered and accepted by the
Government or is terminated by the Government. The final submission will include all costs for the
increment to include any outstanding obligations/commitments. The reporting period for the DID shall be
from the start date of the current increment to the end date of the current increment. Each submission
will be subject to Government approval. Specifically, the NSA Cost Analysis and Earned Value
Management (EVM) Office or the organization specified in the DID will be the final approval authority.
This includes approval of the methods used to map lower level costs into end item costs of the prime,
subcontractors and Government. A post award meeting shall be scheduled within 30 days of final
contract award with the Government program office, the prime contractor, and representatives from the
approving authority to ensure all DID reporting requirements are understood by the reporting contractor.
This DID supersedes DI-FNCL-80166B.
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