CAS Flowchart

CAS Coverage and Disclosure Statement Requirements

Marie Salamone and Teresa Christy recently taught Procurement U – Session 4: CAS Part 1 through Federal Publications Seminars.  Part of this class explores:

  • How to identify if a contract is subject to Cost Accounting Standards (CAS);
  • The types of CAS coverage (full CAS coverage vs. modified CAS coverage ); and
  • How to determine if a CASB Disclosure Statement is required.

The Defense Contract Audit Agency (DCAA) publishes the Contract Audit Manual (CAM) online (  Section 8 – Cost Accounting Standards includes a flow chart which walks a user through each of these items.

Have questions or need Consulting Expertise Regarding Cost Accounting Standards or Disclosure Statements?

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