PGI 215.304-70: Voluntary disclosure of defective certified cost or pricing data after award.

(a) Contact the Defense Contract Audit Agency (DCAA) to determine the appropriate level of audit assistance required for the circumstances (e.g., nature or dollar amount of the defective pricing disclosure): limited-scope audit (e.g., limited to the affected cost elements of the defective pricing disclosure), full-scope audit, or technical assistance. Discussion topics must include—

(1) Completeness of the contractor’s voluntary disclosure on the affected contract;

(2) Accuracy of the contractor’s cost impact calculation for the affected contract; and

(3) Potential impact on existing contracts, task or delivery orders, or other proposals the contractor has submitted to the Government.

(b) Voluntary disclosure of defective pricing is not a voluntary refund as defined in 242.7100 and does not waive the Government’s entitlement to the recovery of any overpayment plus interest on the overpayments in accordance with FAR 15.304(a)(1).

(c) Voluntary disclosure of defective pricing does not waive the Government’s rights to pursue defective pricing claims on the affected contract or any other Government contract.