A Disclosure Statement (CASB DS-1) describes a contractor's cost accounting practices. Required for full CAS coverage. Filed with the cognizant federal agency.
is a metric concept federal contractors and grant writers run into across solicitations, regulations, and award filings
Disclosure Statement is a measurement used in federal contract evaluation, source selection, oversight, or performance management. Understanding Disclosure Statement matters because evaluators use metrics like it to compare proposals quantitatively, score past performance, set award-fee outcomes, and decide who gets the next option year. Contractors who track how Disclosure Statement is calculated — and what target values look like in their NAICS or service area — write proposals that are concrete and defensible instead of generic and easily dismissed. Disclosure Statement also has implications for contract administration: getting the calculation methodology wrong post-award is a common source of disputes and contracting-officer modifications. Pair Disclosure Statement with the related metrics above to see how the federal government composes evaluation criteria into source-selection narratives.
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