<?xml version="1.0" encoding="UTF-8"?>
<!DOCTYPE dita
  PUBLIC "-//OASIS//DTD DITA Composite//EN" "ditabase.dtd">
<dita xmlns:ditaarch="http://dita.oasis-open.org/architecture/2005/"
      domains="(topic task)                            (topic concept)                            (topic concept glossentry)                            (topic concept glossgroup)                            (topic reference)                            (topic troubleshooting++task) (topic task)                            (topic abbrev-d)                            a(props deliveryTarget)                            (topic equation-d)                            (topic hazard-d)                            (topic hi-d)                            (topic indexing-d)                            (topic markup-d)                            (topic mathml-d)                            (topic pr-d)                            (topic relmgmt-d)                            (topic sw-d)                            (topic svg-d)                            (topic ui-d)                            (topic ut-d)                            (topic markup-d xml-d)                            (topic task strictTaskbody-c)   "
      ditaarch:DITAArchVersion="1.3">
   <concept id="DFARS_242.7302"
            ditaarch:DITAArchVersion="1.3"
            class="- topic/topic concept/concept ">
      <title class="- topic/title ">
         <ph props="autonumber" class="- topic/ph ">242.7302</ph> Requirements.</title>
      <conbody class="- topic/body  concept/conbody ">
         <p outputclass="List1" class="- topic/p ">(a)(1)  An in-depth CIPR as described at DFARS 
               <xref outputclass="fm:ParaNumOnly"
                  class="- topic/xref "
                  base="DFARS-242.7301"
                  href="242.7301.dita#DFARS_242.7301">242.7301</xref>
            (a)(1) shall be conducted only when—</p>
         <p outputclass="List3" class="- topic/p ">(i)  A contractor has $50 million of qualifying sales to the Government during the contractor’s preceding fiscal year; and</p>
         <p outputclass="List3" class="- topic/p ">(ii)  The ACO, with advice from DCMA insurance/pension specialists and DCAA auditors, determines a CIPR is needed based on a risk assessment of the contractor’s past experience and current vulnerability.</p>
         <p outputclass="List2" class="- topic/p ">(2)  Qualifying sales are sales for which certified cost or pricing data were required under 10 U.S.C. 2306a, as implemented in FAR 15.403, or that are contracts priced on other than a firm-fixed-price or fixed-price with economic price adjustment basis.  Sales include prime contracts, subcontracts, and modifications to such contracts and subcontracts.</p>
         <p outputclass="List1" class="- topic/p ">(b)  A special CIPR that concentrates on specific areas of a contractor’s insurance programs, pension plans, or other deferred compensation plans shall be performed for a contractor (including, but not limited to, a contractor meeting the requirements in paragraph (a) of this section) when any of the following circumstances exists, but only if the circumstance(s) may result in a material impact on Government contract costs:</p>
         <p outputclass="List2" class="- topic/p ">(1)  Information or data reveals a deficiency in the contractor's insurance/pension program.</p>
         <p outputclass="List2" class="- topic/p ">(2)  The contractor proposes or implements changes in its insurance, pension, or deferred compensation plans.</p>
         <p outputclass="List2" class="- topic/p ">(3)  The contractor is involved in a merger, acquisition, or divestiture.</p>
         <p outputclass="List2" class="- topic/p ">(4)  The Government needs to follow up on contractor implementation of prior CIPR recommendations.</p>
         <p outputclass="List1" class="- topic/p ">(c)  The DCAA auditor shall use relevant findings and recommendations of previously performed CIPRs in determining the scope of any audits of insurance and pension costs.</p>
         <p outputclass="List1" class="- topic/p ">(d)  When a Government organization believes that a review of the contractor’s insurance/pension program should be performed, that organization should provide a recommendation for a review to the ACO.  If the ACO concurs, the review should be performed as part of an ACO-initiated special CIPR or as part of a CIPR already scheduled for the near future.</p>
      </conbody>
   </concept>
</dita>
