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   <concept id="DFARS_PGI_242.7303"
            outputclass="3"
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      <title class="- topic/title ">
         <ph props="autonumber" class="- topic/ph ">PGI 242.7303</ph> Responsibilities.</title>
      <conbody class="- topic/body  concept/conbody ">
         <p outputclass="List2" class="- topic/p ">(1)  The ACO is responsible for—</p>
         <p outputclass="List3" class="- topic/p ">(i) Determining the need for a CIPR in accordance with the procedures at DFARS <xref outputclass="fm:ParaNumOnly"
                  class="- topic/xref "
                  base="DFARS-242.7302"
                  href="242.7302.dita#DFARS_242.7302">242.7302</xref>;</p>
         <p outputclass="List3" class="- topic/p ">(ii)  Requesting and scheduling the reviews with the appropriate DCMA activity;</p>
         <p outputclass="List3" class="- topic/p ">(iii)  Notifying the contractor of the proposed date and purpose of the review, and obtaining any preliminary data needed by the DCMA insurance/pension specialist or the DCAA auditor;</p>
         <p outputclass="List3" class="- topic/p ">(iv)  Reviewing the CIPR report, advising the contractor of the recommendations contained within the report, considering contractor comments, and rendering a decision based on those recommendations;</p>
         <p outputclass="List3" class="- topic/p ">(v)  Providing other interested contracting officers copies of documents related to the CIPR;</p>
         <p outputclass="List3" class="- topic/p ">(vi)  Ensuring adequate follow-up on all CIPR recommendations; and</p>
         <p outputclass="List3" class="- topic/p ">(vii)  Performing contract administration responsibilities related to Cost Accounting Standards administration as described in FAR Subparts 30.2 and 30.6.</p>
         <p outputclass="List2" class="- topic/p ">(2)  The DCMA insurance/pension specialist is responsible for—</p>
         <p outputclass="List3" class="- topic/p ">(i)  Issuing a technical report on the contractor’s insurance/pension plans for incorporation into the final CIPR report based on an analysis of the contractor’s pension plans, insurance programs, and other related data;</p>
         <p outputclass="List3" class="- topic/p ">(ii)  Leading the team that conducts the review.  Another individual may serve as the team leader when both the insurance/pension specialist and that individual agree.  The team leader is responsible for—</p>
         <p outputclass="List4" class="- topic/p ">(A)  Maintaining complete documentation for CIPR reports;</p>
         <p outputclass="List4" class="- topic/p ">(B)  To the extent possible, resolving discrepancies between audit reports and CIPR draft reports prior to releasing the final CIPR report;</p>
         <p outputclass="List4" class="- topic/p ">(C)  Preparing and distributing the final CIPR report;</p>
         <p outputclass="List4" class="- topic/p ">(D)  Providing the final audit report and/or the insurance/pension specialist’s report as an attachment to the CIPR report; and</p>
         <p outputclass="List4" class="- topic/p ">(E)  Preparing a draft letter for the administrative contracting officer's use in notifying the contractor of CIPR results; and</p>
         <p outputclass="List3" class="- topic/p ">(iii)  When requested, advising administrative contracting officers and other Government representatives concerning contractor insurance/pension matters.</p>
         <p outputclass="List2" class="- topic/p ">(3)  The DCAA auditor is responsible for—</p>
         <p outputclass="List3" class="- topic/p ">(i)  Participating as a member of the CIPR team or serving as the team leader (see paragraph (2)(ii) of this section);</p>
         <p outputclass="List3" class="- topic/p ">(ii)  Issuing an audit report for incorporation into the final CIPR report based on an analysis of the contractor’s books, accounting records, and other related data; and</p>
         <p outputclass="List3" class="- topic/p ">(iii)  Performing contract audit responsibilities related to Cost Accounting Standards administration as described in FAR Subparts 30.2 and 30.6.</p>
         <p class="- topic/p "/>
      </conbody>
   </concept>
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