Difference between revisions of "Intra/Inter-Company, Affiliate, or Subsidiary Transactions. Are they Subcontracts?"
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Revision as of 18:16, 12 December 2022
NO!!!!
The CPSR Guidebook Section 5.30.5 Intra/Inter-Company, Affiliate, or Subsidiary Transactions states “Affiliates, another division, plant, and related separate entities are not considered subcontractors.”
FAR 15.401 – IOTs are not considered to be a subcontract unless it is for a commercial product or service
FAR 407-2 Make or buy programs – IOTs are considered ‘make’ items
Submitting Certified Cost or Pricing Data (CCoPD) …. DCAA CAM 9-105
Prime contractor proposals may include proposed costs associated with intracompany/inter-organizational transfers. Table 15-2 at FAR 15.408 provides instructions for submitting proposals when cost or pricing data are required. Section II, Paragraph A, Materials and services, of Table 15-2 requires all work performed by the prime contractor, including any inter-organizational work, be included in the prime contractor’s own cost or pricing data and submitted to the Government. The support for interorganizational transfers should be considered the same as the prime contractor’s own cost or pricing data.
Therefore, the FAR 15.404-3(b) prime contractor requirement for conducting cost or price analysis of proposed subcontract costs does not apply. The scope of audit of inter-organizational transfers depends on whether the transfers are based on price or cost.
