The DCAA (Defense Contract Audit Agency) ICE (Incurred Cost Electronically) Model is a tool used to streamline the audit process for government contractors’ incurred cost submissions. The ICE Model requires contractors to submit their incurred cost proposals electronically, using a standardized format that includes specific data requirements.

The data requirements for the ICE Model include:

1. General company information: This includes the company’s name, address, DUNS number, and CAGE code.
2. Indirect rate information: This includes the contractor’s indirect rate schedule, which details the rates used to allocate indirect costs to contracts, as well as supporting documentation such as timekeeping records and payroll data.
3. Direct cost information: This includes a breakdown of direct costs by contract and cost element, including supporting documentation such as invoices, purchase orders, and timesheets.
4. Subcontractor information: This includes information about any subcontractors used by the contractor, including the amount paid to each subcontractor and supporting documentation such as subcontractor invoices.
5. Disclosure statement information: This includes the contractor’s disclosure statement, which outlines the contractor’s accounting practices and policies.
6. Other supporting documentation: This may include additional documentation such as bank statements, depreciation schedules, and inventory reports.

Submitting an incurred cost proposal in accordance with the ICE Model data requirements can help streamline the audit process, reduce the risk of errors or omissions, and ensure compliance with DCAA requirements. However, contractors must also ensure that they maintain accurate and complete records to support their incurred cost proposals and be prepared to respond to any questions or inquiries from the DCAA during the audit process.