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Section 5615.404-1: Proposal Analysis Techniques.
(b)(2)(v) When comparison to an Independent Government Cost Estimate (IGCE) is the method of proposal cost analysis to be used, the Requiring Activity Officer (RAO) is required to supply a detailed cost estimate to the Contracting Officer. The IGCE shall be marked "PROCUREMENT SENSITIVE." Access to the IGCE will be limited to government representatives directly involved in the cost analysis of the solicitation.
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