Cost Accounting Standards, Notices, and Certifications

A. EXEMPTION FROM CAS - 48 CFR 9903.2 describes the 48 CFR Chapter 99 must, as a condition of rules for determining whether a proposed contract or contracting, submit a Disclosure Statement as required subcontract is exempt from Cost Accounting Standards by 48 CFR 9903.202. When required, the Disclosure (CAS). Negotiated contracts not exempt per 48 CFR Statement must be submitted as a part of the offeror's 9903.201 (b) shall be subject to CAS. A CAS-covered proposal under this solicitation unless the offeror has contract may be subject to either full or modified coverage. already submitted a Disclosure Statement disclosing The rules for determining whether full or modified coverage the practices used in connection with the pricing of this applies are in 48 CFR 9903.201-2. proposal. If an applicable Disclosure Statement has already been submitted, the offeror may satisfy the Offeror should check only ONE block in subparts B, C, requirement for submission by providing the or D of this section. information requested in paragraph (c) of this B Statement of Exemption provision, below. C Disclosure statement - Cost Accounting Practices Caution: In the absence of specific regulations or and Certification agreement, a practice disclosed in a Disclosure Statement shall not, by virtue of such disclosure, be D Eligibility for modified coverage deemed to be a proper, approved, or agreed-to If a block in C or D is checked, offeror must also practice for pricing proposals or accumulating and complete section E. reporting contract performance cost data. (c) Check the appropriate box below B. STATEMENT OF EXEMPTION - Although this proposal exceeds $650,000, exemption for CAS coverage is claimed (1) CERTIFICATE OF CONCURRENT SUBMISSION OF because prices are (check one): DISCLOSURE STATEMENT: The offeror hereby certifies that, as part of the offer, copies of the (1) Contracts and subcontracts with small business Disclosure Statement have been submitted as follows: concerns per FAR Part 19 (1) original and one copy to the cognizant Administrative Contracting Officer (ACO) or cognizant (2) Contracts and subcontracts in which the price is Federal agency official authorized to act in that set by law or regulation capacity (Federal official), as applicable; and (ii) one (3) Firm fixed-price, fixed-price with economic price copy to the cognizant Federal auditor. (Disclosure adjustment (provided that the price adjustment is must be on Form No. CASB DS-1 or CASB DS-2, as not based on actual costs incurred), time-and- applicable. Forms may be obtained form the cognizant materials, and labor-hour contracts or ACO or Federal official and/or from the loose-leaf subcontracts for the acquisition of commercial version of the Federal Acuisition Regulation). items Date of Disclosure Statement: (4) Contracts or subcontracts of less than $7.5 million, provided that, at the lime of award, the business unit of the contractor or subcontractor is not Name and Address of Cognizant ACO or Federal currently performing any CAS-covered contracts official where filed: or subcontracts valued at $7.5 million or greater

(5) Contracts and subcontracts to be executed and performed entirely outside the United States, its territories, and possessions (6) Firm-Fixed-Price contracts and subcontracts awarded on the basis of adequate price The offeror further certifies that practices used in competition without submission of cost or pricing estimating costs in pricing this proposal are consistent data with the cost accounting practices disclosed in the applicable Disclosure Statement. (7) Contracts which are otherwise exempt per 48 (2) CERTIFICATE OF PREVIOUSLY SUBMITTED CFR 9903.201-1. DISCLOSURE STATEMENT: The offeror hereby Identify: certifies that the required Disclosure Statement was filed as follows:

Date of Disclosure Statement:

C. DISCLOSURE STATEMENT - COST ACCOUNTING Name and Address of Cognizant ACO or Federal PRACTICES AND CERTIFICATION Official where filed: (a) Any contract in excess of $650,000 resulting from this solicitation will be subject to the requirements of 48 CFR Chapter 99, except for those contracts which are exempt as specified in 48 CFR 9903.201-1.

(b) Any offeror submitting a proposal which, if accepted, will result in a contract subject to the requirements of The offeror further certifies that the practices used in

FORM FFI-0002 (REV 5-08) Page 1 of 3 Cost Accounting Standards, Notices, and Certifications estimating costs in pricing this proposal are consistent D. COST ACCOUNTING STANDARDS - ELIGIBILITY FOR with the cost accounting practices disclosed in the MODIFIED CONTRACT COVERAGE: If the offeror is applicable Disclosure Statement. eligible to use the modified provisions of 48 CFR 9903.201- 2(b) and elects to do so, it shall indicate by checking the (3) CERTIFICATE OF MONETARY EXEMPTION: The space next to the following paragraph. Checking the space offeror hereby certifies that it, together with all divisions, next to the following paragraph shall mean that the resultant subsidiaries, and affiliates under common control, did contract is subject to the Disclosure and Consistency of Cost not receive net awards of negotiated prime contracts Accounting Practices clause in lieu of the Cost Accounting and subcontracts subject to CAS totaling more than Standards clause. $50 million in the cost accounting period immediately preceding the period in which this proposal was The offeror hereby claims an exemption from the Cost submitted. The offeror further certifies that if such Accounting Standards clause under the provisions of 48 status changes before an award resulting from this CFR 9903.201-2(b) and certifies that it is eligible for use of proposal, the offeror will advise the ATK Launch the Disclosure and Consistency of Cost Accounting Systems Procurement Representative immediately. Practices clause because during its cost accounting period immediately preceding the period in which this proposal was (4) CERTIFICATE OF INTERIM EXEMPTION: The offeror submitted, it received less than $50 million in awards of hereby certifies that (i) the offeror first exceeded the CAS-covered prime contracts and subcontracts. The offeror monetary exemption for disclosure, as defined in C.(c) further certifies that if its status changes prior to an award (3) above, in the period immediately preceding the cost resulting from this proposal, it will advise the ATK accounting period in which this proposal was submitted, Procurement Representative immediately. and (ii) in accordance with 48 CFR 9903.202-1 is not yet required to submit a Disclosure Statement. The CAUTION: Offerors may not claim the above eligibility for offeror further certifies that if an award resulting from modified contract coverage if this proposal is expected to this proposal has not been made within 90 days after result in the award of a contract of $50 million or more or if, the end of that period, it will immediately submit a during their current cost accounting period, they have been revised certificate to the Procurement Representative, awarded a single CAS-covered prime contract or in the form specified under C.(c)(1) or C.(c)(2) above, subcontract of $50 million or more. as appropriate, to verify submission of a completed Disclosure Statement. E. IF EXEMPTION WAS NOT CLAIMED, COMPLETE THE FOLLOWING: CAUTION: Offerors may not claim this exemption if they are currently required to disclose because they ADDITIONAL COST ACCOUNTING STANDARDS were awarded a CAS-covered prime contract or APPLICABLE TO EXISTING CONTRACTS: The offeror subcontract of $50 million or more in the current cost shall indicate below whether award of the contemplated accounting period. Further, the exemption applies only contract would require, in accordance with paragraph (a) (3) in connection with proposals submitted prior to of the Cost Accounting Standards clause, a change in its expiration of the 90-day period following the cost established cost accounting practices affecting existing accounting period in which the monetary exemption contracts and subcontracts. was exceeded. YES NO (5) CERTIFICATE OF DISCLOSURE STATEMENT DUE NOTE: If the offeror has checked "yes" above, and is DATE BY EDUCATIONAL INSTITUTION: If the awarded the contemplated contract, it will be required to Offeror is an educational institution that, under the comply with the Administration of Cost Accounting transition provisions of 48 CFR 9903.202-1(f), is or will Standards” clause. be required to submit a Disclosure Statement after receipt of this award, the Offeror hereby certifies that SIGNATURE: By signature hereto, or to an offer (check one and complete): incorporating this certification, the offeror certifies that it is accurate, current, and complete and that it is aware of the A Disclosure Statement Filing Due Date of penalty prescribed in 18 U.S.C. 1001 for making false statements in offers.

RFP Number has been established with the cognizant Federal agency. Offer Number The Disclosure Statement will be submitted with the Company Name six month period ending Signature

Printed Name months after receipt of this award. Title Name and address of cognizant ACO or Federal Official where Disclosure Statement is to be filed: Date

FORM FFI-0002 (REV 5-08) Page 2 of 3