52.230-1 COST ACCOUNTING STANDARDS NOTICES AND CERTIFICATION (APR 1998)
Note: This notice does not apply to small businesses or foreign governments. This notice
is in three parts, identified by Roman numerals I through III.
Offerors shall examine each part and provide the requested information in order to determine Cost
Accounting Standards (CAS) requirements applicable to any resultant contract.
If the offeror is an educational institution, Part II does not apply unless the contemplated contract will
be subject to full or modified CAS coverage pursuant to 48 CFR 9903.201-2(c)(5) or 9903.201-2(c)(6),
I. Disclosure Statement -- Cost Accounting Practices and Certification
(a) Any contract in excess of $500,000 resulting from this solicitation will be subject to the
requirements of the Cost Accounting Standards Board (48 CFR Chapter 99), except for those
contracts which are exempt as specified in 48 CFR 9903.201-1.
(b) Any offeror submitting a proposal which, if accepted, will result in a contract subject to the
requirements of 48 CFR Chapter 99 must, as a condition of contracting, submit a Disclosure
Statement as required by 48 CFR 9903.202. When required, the Disclosure Statement must be
submitted as a part of the offeror's proposal under this solicitation unless the offeror has already
submitted a Disclosure Statement disclosing the practices used in connection with the pricing of
this proposal. If an applicable Disclosure Statement has already been submitted, the offeror may
satisfy the requirement for submission by providing the information requested in paragraph (c) of
Part I of this provision.
Caution: In the absence of specific regulations or agreement, a practice disclosed in a
Disclosure Statement shall not, by virtue of such disclosure, be deemed to be a proper,
approved, or agreed-to practice for pricing proposals or accumulating and reporting
contract performance cost data.
(c) Check the appropriate box below:
[ ] (1) Certificate of Concurrent Submission of Disclosure Statement. The offeror hereby
certifies that, as a part of the offer, copies of the Disclosure Statement have been
submitted as follows:
(i) Original and one copy to the cognizant Administrative Contracting Officer (ACO)
or cognizant Federal agency official authorized to act in that capacity (Federal
official), as applicable; and
(ii) One copy to the cognizant Federal auditor.
(Disclosure must be on Form No. CASB DS-1 or CASB DS-2, as applicable.
Forms may be obtained from the cognizant ACO or Federal official and/or
from the loose-leaf version of the Federal Acquisition Regulation.)
Date of Disclosure Statement: __________________ Name and Address of
Cognizant ACO or Federal Official Where Filed: