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   <concept id="DFARS_242.7302"
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      <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. 3702, 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>
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