<?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_242.771-3"
            ditaarch:DITAArchVersion="1.3"
            class="- topic/topic concept/concept ">
      <title class="- topic/title ">
         <ph props="autonumber" class="- topic/ph ">242.771-3</ph> Responsibilities.</title>
      <conbody class="- topic/body  concept/conbody ">
         <p outputclass="List1" class="- topic/p ">(a) The cognizant administrative contracting officer (ACO) or corporate ACO shall determine cost allowability of IR&amp;D costs and bid and proposal (B&amp;P) costs as set forth in <xref outputclass="fm:ParaNumOnly"
                  class="- topic/xref "
                  base="i1380009"
                  href="231.205-18.dita#DFARS_231.205-18">231.205-18</xref> and FAR 31.205-18.
         </p>
         <p outputclass="List1">(b) The Defense Contract Audit Agency (DCAA) shall—</p>
         <p outputclass="List2"> (1) For the DoD-wide B&amp;P program, submit an annual report to the Principal Director, Defense Pricing, Contracting, and Acquisition Policy, Office of the Under Secretary of Defense for Acquisition and Sustainment, in connection with 10 U.S.C. 3763(c); the Defense Contract Management Agency or the military department responsible for performing contract administration functions is responsible for providing DCAA with statistical information, as necessary; and</p>
         <p outputclass="List2"> (2) For IR&amp;D costs and B&amp;P costs incurred under any DoD contract in the previous Government fiscal year, submit an annual report to the congressional defense committees as required by 10 U.S.C. 3847.</p>
         <p outputclass="List1" class="- topic/p ">(c) The Office of the Under Secretary of Defense for Research and Engineering (OASD R&amp;E), is responsible for establishing a regular method for communication—</p>
         <p outputclass="List2" class="- topic/p ">(1)(i) From DoD to contractors, of timely and comprehensive information regarding planned or expected needs of DoD for future technology and advanced capability, by posting information on communities of interest and upcoming meetings on the Defense Technical Information Center (DTIC) website at <xref href="https://defenseinnovationmarketplace.dtic.mil/communities-of-interest"
                  format="html"
                  scope="external"/>
            ; and</p>
         <p outputclass="List3" class="- topic/p ">(ii) From contractors to DoD, of brief technical descriptions of contractor IR&amp;D projects; and
         </p>
         <p outputclass="List2">(2) By providing OUSD(R&amp;E) contact information: osd.pentagon.ousd-re.mbx.communications@mail.mil.</p>
      </conbody>
   </concept>
</dita>
