All contractors who have completed an EPA cost-reimbursement type contract will be required to submit an EPA Form 1900-10, which summarizes all costs incurred in performance of the contract and sets forth the final indirect rates. The completed form is reviewed by the contracting officer to determine the final costs reimbursable to the contractor. The Federal Acquisition Regulation (FAR) 52.216-7 states that the Government will pay only the costs determined to be allowable by the contracting officer in accordance with FAR Subpart 31.2. Furthermore, FAR 52.216-7 states that indirect cost rates shall be established for each fiscal year at the close of a contractor's fiscal year. EPA Form 1900-10 summarizes this information for the entire contract period and provides a basis for cost review by contracting, finance, and audit personnel. In addition, FAR 4.804-5 mandates that the office administering the contract shall ensure that the costs and indirect cost rates are settled.
The latest form for Contractor Cumulative Claim and Reconciliation (Renewal) expires 2021-12-31 and can be found here.
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