CAM - April 8, 2011 - Chapter 14 - Other Contract Audit Assignments

August 18, 2011 14(1) CHAPTER 14 Table of Contents Paragraph Page 14-000 Other Contract Audit Assignments 14-001 Scope of Chapter.................................................................................... 1401 14-100 Section 1 --- Postaward Audits of Contractor Cost or Pricing Data 14-101 Introduction............................................................................................ 1401 14-102 The DCAA Postaward Audit Program................................................... 1401 14-103 Truth in Negotiations Act (TINA) ......................................................... 1402 14-103.1 Purpose of TINA................................................................... 1402 14-103.2 TINA Applicability............................................................... 1402 14-104 Cost or Pricing Data............................................................................... 1403 14-104.1 Legislative and Regulatory Background............................... 1403 14-104.2 TINA Definition ................................................................... 1404 14-104.3 FAR Definition ..................................................................... 1404 14-104.4 Determining What Data are Cost or Pricing Data................. 1404 14-104.5 Judgments Intertwined With Facts........................................ 1405 14-104.6 Reasonably Available Data................................................... 1405 14-104.7 ...