The GAO also questioned the lack of comparison of rates proposed by other offerors and the agency's failure to use the individual rate information in the IGCE
to evaluate proposed rates.
The contracting officer compared the proposed level of effort with the IGCE
and concluded that staffing changes could correct any performance problems.
The process is not based on a full understanding of cost factors, and given that there are few posted prices on goods in the local market (everything is negotiated), there is no way to gather data from which Cost Estimating Relationships (CER) can be developed to create auditable IGCEs
. There are also no formal checks or balances in the process--costs are not formally shared between cost, pricing, budget and contracting officials within the same Ministry, nor are they routinely shared across different regions or between the MOI and MOD.
Headteacher David Cook said: "In the IGCE
exam, 80% of our students got an A or A* so it's a shame these excellent results aren't recognised."
"In the IGCE
exam, 80% of our students got an A or A*, so it's a shame these excellent results aren't recognised."
Supporting internal documents include a Section 508 certification, a separate independent government cost estimate (IGCE
or GCE), a properly prepared and approved requisition, and in the case of a sole source, an appropriate justification for other than full and open competition (JOFOC).
Many Department of Defense (DoD) acquisition professionals believe or at least agree that a cost estimate or Independent Government Cost Estimate (IGCE
) has no value or is unrelated to determining a budget forecast.
The Defense Acquisition University defines an Independent Government Cost Estimate (IGCE
) as "the Government's estimate of the resources and projected cost of the resources a contractor will incur in the performance of a contract.