Cost, Pricing & Audit · FAR 15.403-4 · 41 U.S.C. § 3502

Certified Cost or Pricing Data (TINA) Threshold

$2 million

Also known as: Truth in Negotiations Act threshold, TINA threshold, truthful cost or pricing data

At a Glance

Current amount
$2 million
Where it is set
FAR 15.403-4, implementing the Truthful Cost or Pricing Data statute (41 U.S.C. § 3502)
What it requires
Submission and certification of cost or pricing data unless an exception applies
Key exceptions
Adequate price competition, commercial products/services, and prices set by law or regulation
Inflation-adjusted?
Yes — re-indexed periodically under FAR 1.109

What It Is

The certified cost or pricing data threshold — long known as the Truth in Negotiations Act (TINA) threshold, now the Truthful Cost or Pricing Data statute at 41 U.S.C. § 3502 — is the dollar line above which a contractor generally must submit, and certify as accurate, complete, and current, the cost or pricing data behind a negotiated price. Under FAR 15.403-4, when a negotiated contract action exceeds $2 million, the contracting officer must obtain certified cost or pricing data unless one of the statutory exceptions applies: the price is based on adequate price competition, the acquisition is for a commercial product or service, the price is set by law or regulation, or the contracting officer grants a waiver. The certification exposes the contractor to a defective-pricing remedy — if the certified data turn out to have been inaccurate, incomplete, or non-current, the government can recover the resulting price overstatement. The threshold matters because it marks where a negotiated award shifts from market-priced to cost-justified, changing what a contractor must open up to the government and to audit.

What Changes at This Dollar Level

  • Above $2 million, a negotiated action generally requires the contractor to submit and certify cost or pricing data.
  • The requirement is waived when an exception applies — adequate price competition, commercial products/services, or prices set by law/regulation.
  • Certifying the data exposes the contractor to the defective-pricing remedy if the data were inaccurate, incomplete, or non-current.
  • Below the threshold, the contracting officer may still request data other than certified cost or pricing data to establish a fair and reasonable price.

Key Features

FeatureWhat It Means
The market-vs-cost lineBelow the threshold and under its exceptions, price is justified by the market; above it without an exception, the contractor must justify price with certified cost data.
Big exceptionsAdequate price competition and commercial products/services are the two exceptions that keep most competitive and commercial buys out of the certified-data requirement even above $2 million.
Defective pricing riskCertifying the data creates liability — if the data were not accurate, complete, and current, the government can recover the overstatement plus interest.
Opens the booksMeeting the requirement means providing the underlying cost data and being subject to audit, a meaningful step up in compliance for a small firm.

What It Means for an SDVOSB

For most service-disabled veteran-owned small businesses the certified cost or pricing data threshold is a line to stay below the reach of, because two of its exceptions — adequate price competition and commercial products/services — cover the way SDVOSBs usually win work. A competitively awarded SDVOSB set-aside is typically supported by price competition, and a GSA Schedule or commercial offering rides the commercial exception, so even a multi-million-dollar award often does not trigger the certified-data requirement. Where it bites is a sole-source or single-offer negotiated award over $2 million with no exception: there the SDVOSB must open its cost data to the government, certify it, and accept defective-pricing exposure. If you are heading toward that kind of award, build the cost-accounting discipline early — clean, well-documented cost data and the systems to support them are what make a certified-data award survivable rather than a compliance trap.

Watch Out For

  • Assuming every buy over $2 million needs certified data — adequate price competition and the commercial exception exempt most competitive and commercial awards.
  • Under-appreciating defective-pricing exposure — a certification is a legal representation the government can enforce against you later.
  • Confusing certified cost or pricing data with 'data other than certified cost or pricing data,' which the CO can request below the threshold to establish price reasonableness.
  • Forgetting the threshold is inflation-indexed — the figure has risen over time (it was $750,000 before mid-2018).

Run the Numbers

Price-to-Win Calculator

Frequently Asked

What is the TINA threshold?

The TINA threshold — now the certified cost or pricing data threshold under the Truthful Cost or Pricing Data statute (41 U.S.C. § 3502) and FAR 15.403-4 — is the dollar line, currently $2 million, above which a contractor generally must submit and certify cost or pricing data to support a negotiated price. The requirement is waived when an exception applies, most importantly adequate price competition or the acquisition of a commercial product or service.

When does an SDVOSB have to submit certified cost or pricing data?

Generally only on a negotiated award over $2 million where none of the exceptions applies — most commonly a sole-source or single-offer contract for non-commercial work. Because a competitively awarded set-aside is usually supported by adequate price competition, and a commercial or GSA Schedule offering rides the commercial exception, many SDVOSB awards above $2 million never trigger the certified-data requirement.

What is defective pricing?

Defective pricing is what happens when a contractor certifies its cost or pricing data as accurate, complete, and current, but the data were not — and the price was overstated as a result. The government can then recover the amount of the overstatement, plus interest, under the contract's price-reduction remedy. This liability is the reason the certification above the TINA threshold is a significant compliance step, not a formality.

Primary Sources

Plain-English reference, not legal advice. Acquisition-related dollar thresholds are periodically re-indexed for inflation and the underlying FAR sections and statutes are amended from time to time — always confirm the current figure and its exceptions against the FAR and the actual solicitation before relying on it, and consult qualified counsel for your specific situation.

Last updated Update cadence: Quarterly, plus on FAR inflation re-indexing or amendment
Change log (1)
  1. LaunchedPublished the federal procurement dollar thresholds reference covering the dollar lines that shape an SDVOSB set-aside — the micro-purchase threshold (FAR 2.101), the simplified acquisition threshold and the automatic small-business reserve (FAR 2.101 / 19.203), the commercial simplified-procedures ceiling (FAR 13.500), the SDVOSB sole-source ceiling (FAR 19.1406), the subcontracting-plan threshold (FAR 52.219-9), the certified cost or pricing data / TINA threshold (FAR 15.403-4), the Cost Accounting Standards threshold (48 CFR 9903.201-1), the Service Contract Labor Standards (41 U.S.C. § 6702) and Davis-Bacon (40 U.S.C. § 3142) labor thresholds, and the FFATA subaward reporting threshold (FAR 52.204-10) — each with an at-a-glance quick-facts card showing the current dollar amount, a what-changes-at-the-line list, a key-features table, an SDVOSB-specific angle, watch-outs, FAQPage, Article, Dataset, and BreadcrumbList structured data, primary-source citations, and cross-links into the glossary, regulation explainers, clauses, how-to guides, FAQ, and the size-standard, set-aside eligibility, subcontracting, and price-to-win calculators.

Related Thresholds

Clauses That Turn on This Line

FAR 52.212-3Offeror Representations and Certifications—Commercial Products and Commercial Services

The Rules Behind It

FAR Subpart 19.14Service-Disabled Veteran-Owned Small Business Procurement Program

Put It Into Practice

How to Meet the Limitations on Subcontracting on an SDVOSB Set-Aside

Terms Used on This Page

FFPCost-Reimbursement ContractDCAABest-Value Tradeoff

In the FAQ Knowledge Base

What is an SDVOSB sole-source contract?
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