What is the A-76 cost comparison process?
After a study is announced, the government and commercial firms develop their most efficient organizations and the cost of performing the functions identified in the performance work statement. The bids are opened by the contracting office and recorded on a standard cost comparison form. If the government bid is lower than the selected commercial bid (lowest or best value) the workload remains in-house. If the commercial bid plus the lesser of 10% of personnel costs (line1 from the cost comparison form) or $10M over the performance period is less than the government bid the work will convert to contract.
