accountability rather than redundant data calls. Effective oversight should focus on outcomes, not inputs, with compliance strategies that align risk, transparency, and mission success. Imposing significant pre-award re - quirements for “other than certified cost or pricing data” during pricing re- views is not productive to a flexible and innovative acquisition mandate. Efforts are needed to emphasize pro - portionality between data require- ments and acquisition risk profiles, establish clearer thresholds for the necessity of detailed cost data, and create, when feasible, a presump- tion in favor of commercial practices for pricing. The principles of “smart compli- ance” are not merely best practices— they are the core logic behind the FAR overhaul. Though additional changes to the FAR and to the Defense Federal Acquisition Regulation Supplement (DFARS) are forthcoming, the core distinction between, and appropriate use of, price analysis and cost analysis are not expected to change. By fully leveraging the preferred price analy- sis techniques in FAR 15.404-1(b) and resisting the urge to demand unnec- essary cost data, contracting officers can directly execute the Pentagon’s mandate to accelerate commercial preference and reduce the adminis- trative burdens that repel innovative firms.
In the meantime, contractors can turn this challenge into an opportu- nity by shaping the narrative around price reasonableness without de- faulting to cost breakdowns. Per- suasive market research, analysis of comparable prices, and catalog or historical pricing can demonstrate fairness without venturing into cost or profit discussions. This approach is especially critical for smaller and nontraditional contractors who lack the systems to allocate costs as ex - pected by many procurement offi- cials accustomed to asking for such information in FAR Part 15 procure- ments. By reframing the conversation toward market-based justification, contractors reinforce the very princi- ples of efficiency and innovation that fixed-price contracting is designed to promote. The risks outlined here—from cre- ating False Claims Act exposure, in - creasing barriers for new entrants, to driving up taxpayer costs—have not gone unnoticed. The Revolutionary FAR Overhaul is a direct acknowl- edgment from senior government officials that the status quo is unten - able and affirms that the acquisition system must evolve to attract and re- tain the nation’s most agile technol- ogy companies.
company, where she advises on government contracts, compliance, and acquisition strat- egy. MOCHO is a partner at Holland & Knight LLP, representing large and small government con- tractors facing civil and criminal government investigations. The authors can be contacted at The views, opinions, and conclusions expressed in this article are those of the authors alone and do not necessarily represent the official position or policies of their employers or clients or the Depart- ment of War. This content is presented for informa- tional purposes only and should not be construed as reflecting the official stance of any affiliated organizations. Reproduction or reposting of articles from Defense Acquisition magazine should credit the authors and the magazine. rsheffield@anduril.com or megan.mocho@hklaw.com .
Related Resources
– ACQ 315V: Understanding Industry (Virtual Instructor- Led Course) – Comparison of Major Contract Types Chart (Tool) – CON 7300V Price Analysis (Virtual Instructor- Led Course)
SHEFFIELD is in-house legal counsel for An- duril Industries, Inc., a defense technology
MDAP Program Manager Changes With the assistance of the Office of the Secretary of War, Defense Acquisition magazine publishes the names of incoming and outgoing program managers for major defense acquisition programs (MDAPs). This announcement lists such changes of leadership for both civilian and military program managers reported for the months of April through June 2026. ARMY None NAVY/MARINE CORPS AIR FORCE None FOURTH ESTATE None Capt. Jonathan Connelly was selected as Program Manager for SSN(X) New Attack Submarine Program Office (PMS 351) on April 2, 2026.
32 DEFENSE ACQUISITION MAGAZINE | JULY – AUGUST 2026
Made with FlippingBook - Online Brochure Maker