An Analytical Synopsis of Dr. Ashton Carter's Should-Cost Initiatives
2013
Abstract : Dr. Ashton Carter, Under Secretary of Defense for Acquisition, Technology, and Logistics (USD [ATL examine whether there may be inherent potential conflicts with the commercial item acquisition provisions of Federal Acquisition Regulation (FAR) Part 12 and the contract pricing initiatives of FAR Part 15 to reduce reliance on the Truth in Negotiations Act (TINA) requirements for certified cost and pricing data and cost accounting standards (CAS); and explore strategies for implementing the directive effectively. Additionally, the research determines the nature and extent of any potential impacts on the Defense Contract Management Agency (DCMA) and Defense Contract Audit Agency (DCAA) in supporting the Should-Cost effort.
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