1. no cost other than those incurred by the provider agency were included in the contract budget as finally accepted and that such costs are allowable under the cost principles; 2. similar types of costs have been accorded consistent accounting treatment; and 3. the information provided by the provider agency was used as a basis for acceptance of the contract cost/rate is not subsequently found to be materially incomplete or inaccurate.
1. no cost other than those incurred by the provider agency were included in the contract budget as finally accepted and that such costs are allowable under the cost principles; 2. similar types of costs have been accorded consistent accounting treatment; and 3. the information provided by the provider agency was used as a basis for acceptance of the contract cost/rate is not subsequently found to be materially incomplete or inaccurate.
Section4PrinciplesforDeterminingCosts.docx