This subpart provides policies and procedures on contractor-submitted paper documents. Printed or copied double-sided , as used in this subpart, means printing or reproducing a document so that information is on both sides of a sheet of paper.
In addition, section 2 e of E. Electronic commerce methods see 4. If the contractor cannot print or copy double-sided, it shall print or copy single-sided on at least 30 percent postconsumer fiber paper. Insert the clause at The Secretary of Defense, in consultation with all affected agencies and with the concurrence of the Secretary of Energy, the Chairman of the Nuclear Regulatory Commission, the Director of National Intelligence, and the Secretary of Homeland Security, is responsible for issuance and maintenance of this Manual.
The following publications implement the program:. Nondefense agencies with an existing DD Form information system may use that system.
Each subcontractor location requiring access to classified information must be listed on the DD Form Contracting officers shall review all proposed solicitations to determine whether access to classified information may be required by offerors, or by a contractor during contract performance.
Contracting officers shall-. Contracting officers shall inform contractors and subcontractors of the security classifications and requirements assigned to the various documents, materials, tasks, subcontracts, and components of the classified contract as identified in the requirement documentation as follows:. The contracting officer, or authorized agency representative, is the approving official for the DD Form associated with the prime contract and shall ensure the DD Form is properly prepared, distributed by and coordinated with requirements and security personnel in accordance with agency procedures, see 4.
This subpart provides policy and procedures for the establishment and use of electronic commerce in Federal acquisition as required by 41 U.
The use of terms commonly associated with paper transactions e. Contracting officers may supplement electronic transactions by using other media to meet the requirements of any contract action governed by the FAR e. However, as required by 41 U. Contract action does not include grants, cooperative agreements, other transactions, real property leases, requisitions from Federal stock, training authorizations, or other non-FAR based transactions.
This definition is only for FPDS, and is not intended to apply to part The resulting data provides-. This is accomplished by collecting and reporting agency data on sustainable acquisition, including types of products purchased, the purchase costs, and the exceptions used for other than sustainable acquisition; and.
It also provides-. These codes represent the agency and office that has provided the predominant amount of funding for the contract action. For assisted acquisitions, the requesting agency will receive socioeconomic credit for meeting agency small business goals, where applicable. Agencies shall have in place a process that ensures that each PIID reported to FPDS is unique Governmentwide, for all solicitations, contracts, blanket purchase agreements, basic agreements, basic ordering agreements, or orders in accordance with 4.
The contracting officer shall identify and report a unique entity identifier for the successful offeror on a contract action. The unique entity identifier shall correspond to the successful offeror's name and address as stated in the offer and resultant contract, and as registered in the System for Award Management in accordance with the provision at The contracting officer shall ask the offeror to provide its unique entity identifier by using either the provision at Use of a generic entity identifier does not supersede the requirements of provisions A A student;.
B A dependent of either a veteran, foreign service officer, or military member assigned outside the United States and its outlying areas as defined in 2. C Located outside the United States and its outlying areas for work to be performed outside the United States and its outlying areas and the contractor does not otherwise have a unique entity identifier;. The contracting officer must include a written determination in the contract file of a decision applicable to authority under this paragraph c 2 iii.
Agencies shall by March 31, —. Examples of IDVs include the following:. A Task and Delivery Order Contracts see subpart B GSA Federal supply schedules. C Blanket Purchase Agreements see D Basic Ordering Agreements see E Any other agreement or contract against which individual orders or purchases may be placed. When used, Express Reporting should be done at least monthly. Agencies may submit actions other than those listed at paragraph a 1 of this section only if they are able to be segregated from FAR-based actions and this is approved in writing by the FPDS Program Office.
Prior to the commencement of reporting, agencies must contact the FPDS Program Office if they desire to submit any of the following types of activity:. The following types of contract actions are not to be reported to FPDS:. Agencies not subject to the FAR may be required by other authority e. This subpart provides policies and procedures for retention of records by contractors to meet the records review requirements of the Government.
In this subpart, the terms "contracts" and "contractors" include "subcontracts" and "subcontractors. The purpose of this subpart is to generally describe records retention requirements and to allow reductions in the retention period for specific classes of records under prescribed circumstances. Apart from this exception, this subpart applies to record retention periods under contracts that are subject to Chapter , Title 10, U.
Under these circumstances, the retention periods in 4. Original records need not be maintained or produced in an audit if the contractor or subcontractor provides photographic or electronic images of the original records and meets the following requirements:.
Contractors may transfer computer data in machine readable form from one reliable computer medium to another. Contractors shall also retain an audit trail describing the data transfer. For the record retention time periods prescribed, contractors shall not destroy, discard, delete, or write over such computer data. The contractor should cut off the records in annual blocks and retain them for block disposal under the prescribed retention periods.
The contractor shall retain the records identified in 4. Records are identified in this subpart in terms of their purpose or use and not by specific name or form number. Although the descriptive identifications may not conform to normal contractor usage or filing practices, these identifications apply to all contractor records that come within the description. This subpart prescribes requirements for establishing, maintaining, and disposing of contract files.
A central control and, if needed, a locator system should be established to ensure the ability to locate promptly any contract files. The following are examples of the records normally contained, if applicable, in contract files:. Unsuccessful offers or quotations may be maintained separately, if cross-referenced to the contract file. The only portions of the unsuccessful offer or quotation that need be retained are-.
This may include-. However, these closeout actions may be modified to reflect the extent of administration that has been performed. Quick closeout procedures see The contracting officer shall ensure that all contractual actions required have been completed and shall prepare a statement to that effect.
This statement is authority to close the contract file and shall be made a part of the official contract file. The paying office shall close the contract file upon issuance of the final payment voucher.
At the outset of this process, the contract administration office must review the contract funds status and notify the contracting office of any excess funds the contract administration office might deobligate.
When complete, the administrative closeout procedures must ensure that-. If a final patent report is required, the contracting officer may proceed with contract closeout in accordance with the following procedures, or as otherwise prescribed by agency procedures:.
These procedures must take into account documents held in all types of media, including microfilm and various electronic media. Agencies may change the original medium to facilitate storage as long as the requirements of the part, law, and other regulations are satisfied.
The process used to create and store records must record and reproduce the original document, including signatures and other written and graphic images completely, accurately, and clearly. Data transfer, storage, and retrieval procedures must protect the original data from alteration. Completing the project might involve fixing the most difficult problems that are disproportionately expensive to solve, so the final payment should be large enough to motivate the vendor to give the project a high priority so that the project can be completed on time.
If the supplier has met all the contractual obligations, including fixing problems and making repairs as noted on a punch list, the project team signs off on the contract and submits it to the accounting department for final payment.
The supplier is notified that the last payment is final and completes the contractual agreement with the project. Before the team is dissolved and begins to focus on the next project, a review is conducted to capture the lessons that can be learned from this project, often called a lessons-learned meeting or document.
The team explores what went well and captures the processes to understand why they went well. The team asks if the process is transferable to other projects. The team also explores what did not go well and what people learned from the experience. The process is not to find blame, but to learn.
Quality management is a process of continual improvement that includes learning from past projects and making changes to improve the next project. This process is documented as evidence that quality management practices are in use. Some organizations have formal processes for changing work processes and integrating the lessons learned from the project so other projects can benefit.
Some organizations are less formal in the approach and expect individuals to learn from the experience and take the experience to their next project and share what they learned with others in an informal way. Whatever type of approach is used, the following elements should be evaluated and the results summarized in reports for external and internal use. The project leadership reviews the effect of trust—or lack of trust—on the project and the effectiveness of alignment meetings at building trust.
The team determines which problems might have been foreseen and mitigated and which ones could not have been reasonably predicted. What were the cues that were missed by the team that indicated a problem was emerging? What could the team have done to better predict and prevent trust issues? The original schedule of activities and the network diagram are compared to the actual schedule of events. Events that caused changes to the schedule are reviewed to see how the use of contingency reserves and float mitigated the disruption caused by those events.
The original estimates of contingency time are reviewed to determine if they were adequate and if the estimates of duration and float were accurate. These activities are necessary for the project team to develop expertise in estimating schedule elements in future projects—they are not used to place blame. Contract revenues and expenses are recognised by reference to the stage of completion of contract activity where the outcome of the construction contract can be estimated reliably, otherwise revenue is recognised only to the extent of recoverable contract costs incurred.
IAS 11 was reissued in December and is applicable for periods beginning on or after 1 January The objective of IAS 11 is to prescribe the accounting treatment of revenue and costs associated with construction contracts. A construction contract is a contract specifically negotiated for the construction of an asset or a group of interrelated assets. Under IAS 11, if a contract covers two or more assets, the construction of each asset should be accounted for separately if a separate proposals were submitted for each asset, b portions of the contract relating to each asset were negotiated separately, and c costs and revenues of each asset can be measured.
Otherwise, the contract should be accounted for in its entirety. Two or more contracts should be accounted for as a single contract if they were negotiated together and the work is interrelated. If a contract gives the customer an option to order one or more additional assets, construction of each additional asset should be accounted for as a separate contract if either a the additional asset differs significantly from the original asset s or b the price of the additional asset is separately negotiated.
Contract revenue should include the amount agreed in the initial contract, plus revenue from alternations in the original contract work, plus claims and incentive payments that a are expected to be collected and b that can be measured reliably. Contract costs should include costs that relate directly to the specific contract, plus costs that are attributable to the contractor's general contracting activity to the extent that they can be reasonably allocated to the contract, plus such other costs that can be specifically charged to the customer under the terms of the contract.
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