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PGI 242.7303: Responsibilities.

PGI › Part 242 › PGI 242.7303

This PGI section supplements: DFARS 242.7303 · FAR 42.7303
Superseded. This section was republished by Class Deviation 2026-O0050, which directs contracting officers to use the deviated text instead of the codified text below. View the deviated PGI 242.7303

Current Content

(1) The ACO is responsible for—

(i) Determining the need for a CIPR in accordance with the procedures at DFARS 242.7302;

(ii) Requesting and scheduling the reviews with the appropriate DCMA activity;

(iii) Notifying the contractor of the proposed date and purpose of the review, and obtaining any preliminary data needed by the DCMA insurance/pension specialist or the DCAA auditor;

(iv) Reviewing the CIPR report, advising the contractor of the recommendations contained within the report, considering contractor comments, and rendering a decision based on those recommendations;

(v) Providing other interested contracting officers copies of documents related to the CIPR;

(vi) Ensuring adequate follow-up on all CIPR recommendations; and

(vii) Performing contract administration responsibilities related to Cost Accounting Standards administration as described in FAR Subparts 30.2 and 30.6.

(2) The DCMA insurance/pension specialist is responsible for—

(i) Issuing a technical report on the contractor’s insurance/pension plans for incorporation into the final CIPR report based on an analysis of the contractor’s pension plans, insurance programs, and other related data;

(ii) Leading the team that conducts the review. Another individual may serve as the team leader when both the insurance/pension specialist and that individual agree. The team leader is responsible for—

(A) Maintaining complete documentation for CIPR reports;

(B) To the extent possible, resolving discrepancies between audit reports and CIPR draft reports prior to releasing the final CIPR report;

(C) Preparing and distributing the final CIPR report;

(D) Providing the final audit report and/or the insurance/pension specialist’s report as an attachment to the CIPR report; and

(E) Preparing a draft letter for the administrative contracting officer's use in notifying the contractor of CIPR results; and

(iii) When requested, advising administrative contracting officers and other Government representatives concerning contractor insurance/pension matters.

(3) The DCAA auditor is responsible for—

(i) Participating as a member of the CIPR team or serving as the team leader (see paragraph (2)(ii) of this section);

(ii) Issuing an audit report for incorporation into the final CIPR report based on an analysis of the contractor’s books, accounting records, and other related data; and

(iii) Performing contract audit responsibilities related to Cost Accounting Standards administration as described in FAR Subparts 30.2 and 30.6.

Change History

Detected Type Summary
detected 2026-08-09 [PGI] PGI_ADDED R-DFARS PGI 242.7303 added by class deviation 2026-O0050
detected 2026-04-17 [PGI] PGI_MODIFIED PGI 242.7303 updated: 16 lines added, 1 lines removed
View diff 
--- previous
+++ current
@@ -1 +1,16 @@
-Follow the procedures at PGI 242.7303 when conducting a CIPR.+(1) The ACO is responsible for--
+(i) Determining the need for a CIPR in accordance with the procedures at DFARS 242.7302;
+(ii) Requesting and scheduling the reviews with the appropriate DCMA activity;
+(iii) Notifying the contractor of the proposed date and purpose of the review, and obtaining any preliminary data needed by the DCMA insurance/pension specialist or the DCAA auditor;
+(iv) Reviewing the CIPR report, advising the contractor of the recommendations contained within the report, considering contractor comments, and rendering a decision based on those recommendations;
+(v) Providing other interested contracting officers copies of documents related to the CIPR;
+(vi) Ensuring adequate follow-up on all CIPR recommendations; and
+(vii) Performing contract administration responsibilities related to Cost Accounting Standards administration as described in FAR Subparts 30.2 and 30.6.
+(2) The DCMA insurance/pension specialist is responsible for--
+(i) Issuing a technical report on the contractor's insurance/pension plans for incorporation into the final CIPR report based on an analysis of the contractor's pension plans, insurance programs, and other related data;
+(ii) Leading the team that conducts the review. Another individual may serve as the team leader when both the insurance/pension specialist and that individual agree. The team leader is responsible for-- (A) Maintaining complete documentation for CIPR reports; (B) To the extent possible, resolving discrepancies between audit reports and CIPR draft reports prior to releasing the final CIPR report; (C) Preparing and distributing the final CIPR report; (D) Providing the final audit report and/or the insurance/pension specialist's report as an attachment to the CIPR report; and (E) Preparing a draft letter for the administrative contracting officer's use in notifying the contractor of CIPR results; and
+(iii) When requested, advising administrative contracting officers and other Government representatives concerning contractor insurance/pension matters.
+(3) The DCAA auditor is responsible for--
+(i) Participating as a member of the CIPR team or serving as the team leader (see paragraph (2)(ii) of this section);
+(ii) Issuing an audit report for incorporation into the final CIPR report based on an analysis of the contractor's books, accounting records, and other related data; and
+(iii) Performing contract audit responsibilities related to Cost Accounting Standards administration as described in FAR Subparts 30.2 and 30.6.
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