CLC 056 CERTIFICATION EVALUATION
2026 FULL SOLUTION VIEW AHEAD
QUESTIONS
◉ Select the Resources tab to review the BBOMS contract and then
answer the following question. Now that you have determined that
the BBOMS contract is subject to CAS, what level of coverage is
applicable? Note: Technology and Support Services has never
received a CAS covered contract either in the current or preceding
Cost Accounting Period.
Answer: Full coverage since the contract award is for $50M or more.
◉ Look at the BBOMS contract again. Which of the following
statements is true?
Answer: Since the BBOMS contract is subject to full CAS coverage,
TSS is required to submit a Disclosure Statement to the CFAO and
the Cognizant Auditor.
◉ A cost is allowable if it _____________________. (Select all that apply)
Answer: is reasonable
is allocable
is IAW FAR Part 31
is IAW the terms of the contract
,is IAW CAS or GAAP as applicable
◉ A cost is allocable if it is assignable or chargeable to one or more
cost objectives on the basis of relative benefits received or an other
equitable relationship. A cost is allocable to a government contract if
it _________________. (Select all that apply)
Answer: is incurred specifically for the contract
is necessary to the overall operation of the business, although a
direct relationship to any particular cost objective cannot be shown.
benefits the contract and other work, and can be distributed to them
in reasonable proportion to the benefits received.
◉ A contractor proposes to use a Level III Engineer for a particular
task order under a cost reimbursement CLIN. The Level III Engineer
labor rate is $85.00 per hour. Your technical specialist informs you
that the level of effort required under this task is suitable for a Level
I Engineer. The contractor proposes 40 hours to perform the task.
Your technical specialist informs you that it should take the Level I
Engineer approximately 35 hours to perform this task. Is the cost for
engineering labor reasonable for this task? (Select all that apply)
Answer: No, in order for a cost to be reasonable it must be, in both
nature and amount, what a prudent business person would pay in
the conduct of a competitive business.
No, the burden of proof is on the contractor to demonstrate the
reasonableness of the level of engineer and number of hours
required.
, ◉ The prenegotiation objective establishes the government's initial
negotiation position and assists the contracting officer in
determining a fair and reasonable price. How does proposal
modeling assist the contracting officer in achieving these objectives?
Select all of the correct answers.(Select all that apply)
Answer: Validates the contractor's computations
Validates the contractor's proposal summary with detailed back-up
data worksheets
Allows real time calculation of offers and counteroffers during
negotiations
Facilitates update of prenegotiation position upon receipt of updates
from the contractor (e.g., updated quotes, subcontractor
submissions, change in rates)
Allows the government to identify differences between the
contractor's proposed amounts and the prenegotiation position due
to fact-finding results, field pricing assistance, independent
government estimates and analysis
◉ Which of the following are cost elements? (Select all that apply)
Answer: Labor
G&A
FCCOM
2026 FULL SOLUTION VIEW AHEAD
QUESTIONS
◉ Select the Resources tab to review the BBOMS contract and then
answer the following question. Now that you have determined that
the BBOMS contract is subject to CAS, what level of coverage is
applicable? Note: Technology and Support Services has never
received a CAS covered contract either in the current or preceding
Cost Accounting Period.
Answer: Full coverage since the contract award is for $50M or more.
◉ Look at the BBOMS contract again. Which of the following
statements is true?
Answer: Since the BBOMS contract is subject to full CAS coverage,
TSS is required to submit a Disclosure Statement to the CFAO and
the Cognizant Auditor.
◉ A cost is allowable if it _____________________. (Select all that apply)
Answer: is reasonable
is allocable
is IAW FAR Part 31
is IAW the terms of the contract
,is IAW CAS or GAAP as applicable
◉ A cost is allocable if it is assignable or chargeable to one or more
cost objectives on the basis of relative benefits received or an other
equitable relationship. A cost is allocable to a government contract if
it _________________. (Select all that apply)
Answer: is incurred specifically for the contract
is necessary to the overall operation of the business, although a
direct relationship to any particular cost objective cannot be shown.
benefits the contract and other work, and can be distributed to them
in reasonable proportion to the benefits received.
◉ A contractor proposes to use a Level III Engineer for a particular
task order under a cost reimbursement CLIN. The Level III Engineer
labor rate is $85.00 per hour. Your technical specialist informs you
that the level of effort required under this task is suitable for a Level
I Engineer. The contractor proposes 40 hours to perform the task.
Your technical specialist informs you that it should take the Level I
Engineer approximately 35 hours to perform this task. Is the cost for
engineering labor reasonable for this task? (Select all that apply)
Answer: No, in order for a cost to be reasonable it must be, in both
nature and amount, what a prudent business person would pay in
the conduct of a competitive business.
No, the burden of proof is on the contractor to demonstrate the
reasonableness of the level of engineer and number of hours
required.
, ◉ The prenegotiation objective establishes the government's initial
negotiation position and assists the contracting officer in
determining a fair and reasonable price. How does proposal
modeling assist the contracting officer in achieving these objectives?
Select all of the correct answers.(Select all that apply)
Answer: Validates the contractor's computations
Validates the contractor's proposal summary with detailed back-up
data worksheets
Allows real time calculation of offers and counteroffers during
negotiations
Facilitates update of prenegotiation position upon receipt of updates
from the contractor (e.g., updated quotes, subcontractor
submissions, change in rates)
Allows the government to identify differences between the
contractor's proposed amounts and the prenegotiation position due
to fact-finding results, field pricing assistance, independent
government estimates and analysis
◉ Which of the following are cost elements? (Select all that apply)
Answer: Labor
G&A
FCCOM
