Cost Accounting Standards (CAS)

Purpose - Requirements

  • 48CFR9903.201 – CAS Applicability
    - Contract Clauses
    * FAR 52.230-2 Full CAS Coverage
    * FAR 52.230-3 Modified CAS Coverage
  • 48CFR9903.202 – Disclosure Statement
  • 48CFR9904.403 – Home Office Allocations
  • 48CFR9904.405 – Unallowable Cost
  • 48CFR9904.410 – G&A Allocations
  • 48CFR9904.418 – Direct & Indirect Costs

What DCAA is Finding

  • Disclosure Statement Inadequately Described & Noncompliant practices
  • CAS 403 –Residual base- 3-Factor Formula noncompliance
  • CAS 405 – Unallowable Costs directly allocated or included in expense pools
  • CAS 410 – G&A – Inappropriate base and fragmenting the base
  • CAS 418 –Homogeneous pools, causal beneficial relationship between pool and base

Our Team is Available to Assist


What Clients Are Saying

"I  worked with Don when he was a Senior Executive at DCAA and now that he is President of MGC you cannot find a person more knowledgeable on Government Compliance. We will definitely continue to use his team's services."

Warren Stoker- Chief Compliance Officer- Major Defense Contractor

“Working with Don and his team has been a pleasure and the results were astounding. The MGC Team has been a huge asset to our firm”

Langley Holland - Contractor Marketing

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