Single Source Cost Standards (SSCS): statutory guidance on allowable costs 2015
This consultation has concluded
Download the full outcome
Detail of outcome
The SSRO received a high volume and quality of responses, providing us with constructive feedback that allowed us to improve the draft guidance. The final version of the guidance, incorporating changes made following the consultation, is available on our website.
Please contact us at firstname.lastname@example.org if you require any clarification, advice or further information.
Detail of feedback received
The responses received on our consultation for allowable costs.
This consultation ran from
Standards to be used by contractors and MOD, in contracts where lack of competition could impact on the value for money to the UK taxpayer.
MS Word Document, 161KB
The Single Source Cost Standards (SSCS) is a statutory guidance document that contractors and the Ministry of Defence must have regard to when entering into any contract where lack of competition could impact on the value for money to the UK taxpayer.
Its application is mandatory in determining whether costs are allowable under single source contracts. Non-compliance with the guidance is in breach of the Defence Reform Act and any breach allows for penalties and fines to be applied. The SSCS only deal with the treatment of costs in relation to single source contracts.
The aim of the draft guidance is to establish the basis upon which a contractor determines and calculates allowable costs for the purpose of pricing a qualifying defence contract (QDC) fairly and transparently. Costs must be appropriate, attributable and reasonable to be considered allowable.
Please email feedback to: email@example.com
Published: 26 November 2014
Updated: 26 February 2015
- Added consultation responses document.
- Added Response to consulation document and final outcome document.
- Updated questionnaire.
- First published.