Guidance

6. Referral queries

Updated 6 February 2024

6.1 What is the latest date a referral for a determination on the extent to which costs were allowable under a Qualifying Defence Contract (QDC) can be made?

Published April 2023

A referral under section 20(5) of the Defence Reform Act 2014 for a determination on the extent to which a particular cost is an allowable cost must be made to the SSRO within two years after the contract completion date.

Regulation 4(1) of the Single Source Contract Regulations 2014 provides that the “contract completion date”, in relation to a contract, means:

  1. the date described in the contract as the contract completion date; or

  2. if no such date is described in the contract, the date on which the contractor completes all obligations which entitle it to final payment under the contract; or

  3. if the contract is terminated before the date described in sub-paragraph 1(a) or (b) (as the case may be), the date on which the contract is terminated.

Guidance on establishing the contract completion date is provided at paragraph 3.52 onwards of the SSRO’s contract reporting guidance.

Link to SSRO guidance on referrals

6.2 Can the SSRO confirm that where it provides an opinion – provided there is no change to the material facts – that it would not revise its position if it was subsequently asked to provide a determination on the same matter?

Published July 2023

The Single Source Contract Regulations 2014 specify matters to which the SSRO must have regard in making determinations, which includes any of the SSRO’s relevant previous decisions (Regulation 54(d)).

Where there is no change to the material facts or circumstances of a case considered by a Referral Committee, nor any changes to the relevant legislation or statutory guidance, the views and reasoning of the SSRO in making a determination would be expected to be consistent with the views and reasoning of the SSRO in giving any prior opinion on the same matter.