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Understanding FAR and CAS - GovCon360

Understanding FAR and CAS. Presented by: Rich Wilkinson- Watkins Meegan Karen Williams - WJ Technologies AGENDA. CAS The Basics CAS Overview, Applicability and Exemption CAS Flowchart Disclosure Statements DCAA Disclosure Audits FAR The Basics FAR Overview and Applicability Why is FAR Part 31 So Important Contract Clauses To Be Familiar With Cost Principles Key changes to the FAR. The Role of FAR and CAS. FAR. All about ALLOWABILITY. Defines when and to what extent costs can be recovered under a government contract CAS. All about ALLOCABILITY. Dictates the way in which a contractor must maintain its accounting system and instructs contractors how to account for certain types of costs; how costs flow to cost objectives CAS Overview Cost Accounting Standards Promote Uniformity and Established by Public Law in Consistency 1970 as an agency of Measurement Congress Allocability CAS Board re-established in 1988 within the Office of Condition for Contract Award Federal Procurement Policy Now applicable to all contracts (OFPP) which is under the Previously just National Defense Office of Management and Contracts Budget (OMB) Basic

Understanding FAR and CAS Presented by: Rich Wilkinson- Watkins Meegan . Karen Williams - WJ Technologies

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