Guidance

Referrals accepted by the SSRO

Updated 13 November 2023

The table below provides a summary and status update of the referrals made by the Ministry of Defence or contractors in qualifying contracts under the Defence Reform Act 2014 which have been accepted by the SSRO.

Date of acceptance Type of referral Matter(s) referred Status
4/05/2023 Determination The extent to which a contractor’s particular unanticipated costs are allowable costs under a firm-priced qualifying defence contract Published 13/11/2023
3/12/2021 Determination The extent to which research and development costs are allowable, including consideration of Research and Development Expenditure Credit. Published 15/07/2022
17/09/2021 Determination The appropriate step 2 (cost risk) adjustment to be used in calculating the contract profit rate for two amendments to a qualifying defence contract Closed 11/11/2021
09/05/2018 Determination The extent to which labour costs in a QDC are Allowable. Published 25/01/2019
17/10/2017 Opinion The extent to which costs agreed prior to conversion of a contract to a QDC may be treated as Allowable. Published 15/02/2018
27/01/2017 Opinion The extent to which payments made under a pre-regime contract are required to be reported in reports for related QDCs and QSCs. Published 31/03/2017
09/09/2016 Opinion The extent to which costs incurred at risk prior to entering into a contract may be Allowable. Published 26/10/2016
23/12/2015 Determination The extent to which sales and marketing costs in a QDC are Allowable.

Whether the amount of cost risk adjustment that has been made in agreeing the contract profit rate is appropriate.
Published 16/05/2016
08/09/2015 Opinion The extent to which the following were Allowable costs:
the price risk for direct labour, materials, and technical risks;
rework and defects and deficiencies;
and price risk for indirect costs.

A view on the appropriate confidence percentile range for future contracts.

General observations or points of principle were sought that might be applicable to other contracts.
Published 30/11/2015