DCAA is seeking provisional indirect cost rate proposals for 2013. Some offices have set a due date of mid January 2013. Getting provisional indirect rate agreements in place as soon as possible for 2013 is important. In many cases DCAA will not approve billings under cost reimbursable contracts without it. Provisisional indirect cost rate agreements establish the billing rates throughout the year subject to change as may be required. I normally include the following in provisional indirect rate proposals.
1. Provide 2013 budgetary data showing the proposed pool and base by cost element for each indirect rate. I normally provide a narrative explaining any significant variances from prior years and any accounting or organizational changes impacting the rates.
2. Final 2012 actual indirect cost rates showing pools and bases by cost element.
3. Financial statements if available, unaudited statements are ok.
4. A break down of sales estimated for 2013 and a comparison to 2012.
5. DCAA often prefers executive compensation, aged accounts payable and government sales data supplemental schedules as well. I normally provide this data if requested.
If you have cost reimbursable contracts I suggest you pursue this proactively to avoid any delays in government payments for 2013.