Audit Alert on the Increase to Truthful Cost or Pricing Data Threshold and TINA Lite Authority
15th October 2026
On On August 27, 2026, DCAA published an MRD on the increase to the Truthful Cost or Pricing Data Threshold and Truthful Cost or Pricing Data Act (TINA) Lite Authority.
On June 30, 2026, the certified cost or pricing data threshold increased from $2.5 million to $10 million. For contracts over $10 million awarded after June 30, 2026, audit teams are instructed to evaluate the adequacy of certified cost or pricing data using standard audit procedures and agency guidance. For contracts less than $10 million, audit teams are instructed to evaluate other than certified cost or pricing data to determine price reasonableness and apply DCAA and DoW guidance, tailoring procedures based on the risk and complexity of the procurement.
The MRD reminds auditors that TINA Lite applies to prime contract actions estimated at more than $50 million. TINA Lite authorizes Contracting Officers (COs) to tailor certified cost or pricing data requirements by leveraging a contractor’s reliable historical actual cost data for the same or similar products. Audit teams are instructed to familiarize themselves with the TINA Lite Policy and Implementation Guide and reference it when working on TINA Lite-related actions. The MRD also states that DCAA audit teams should be prepared to assist the CO in developing TINA Lite solicitation requirements and identifying the format and type of historical cost data accessible within the contractor’s business systems.
Read the August 27 MRD.
HKA’s Government Contracting Group
HKA Government Contracting experts understand the complex business and regulatory environments in which government contractors operate and have a history of finding practical, cost-effective solutions to challenges faced by government contractors and their counsel.
