It is important to understand the significance of the Independent Government Cost Estimate. Along with the Statement of Work (SOW), the IGCE is an important document that has direct influence on how long it may take to execute an acquisition and, ultimately, the estimated cost of performance. It is not expected that individuals assigned as CORs will be expert cost estimators. Nor is it considered feasible that each receive specialized training in this area. It is necessary, however, that persons preparing the IGCE have “access” to individuals reasonably well trained in this discipline.

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