Cost-Based Pricing

Appendix C

Audit Program for Audit of Forward Pricing Rate Agreement

Activity Code 23000	Forward Pricing Rate Agreement
Version 4.12, dated August 2010
B-1	Planning Considerations
Note: Portions of the audit, which are covered in other assignments (e.g. incurred cost, Disclosure Statement, and internal control audits), should be referenced at the appropriate place in the audit steps. Note: These audit steps can be used on a stand-alone basis or in conjunction with the Agency’s price proposal audit steps to evaluate the reasonableness of contractor forward pricing rates and factors. It does not replace individual audit judgment. These audit steps need to be tailored to the audit scope of the particular assignment, and when appropriately ...