RGCI - What Government Contractors Need to Know About TINA Lite Becoming Permanent

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Highlights

  • Preview Guidance. On July 8, 2026, Defense Pricing, Contracting, and Acquisition Policy issued Version 1.0 (Preview) of the TINA Lite Policy & Implementation Guide, describing how contracting officers may tailor certified cost or pricing data requirements for eligible acquisitions.
  • Permanent Authority. The FY 2026 National Defense Authorization Act made TINA Lite permanent and codified the program at 10 USC 3709, although implementing DFARS regulations remain pending.
  • Program Eligibility. TINA Lite applies to eligible contract actions exceeding $50 million and requires reliable historical actual cost data.
  • Tailored Data Requirements. TINA Lite does not waive Truthful Cost or Pricing Data requirements but allows the contracting officer to specify the specific required certified data.
  • Contractor Implementation. Government contractors will need to review solicitation requirements carefully to determine the specific required data, submission format, disclosure timing, and subcontractor responsibilities.

On July 8, 2026, Defense Pricing, Contracting, and Acquisition Policy issued Version 1.0 (Preview) of TINA Lite Policy & Implementation Guide. The term “TINA Lite” has been used to refer to “the authority to tailor the type and extent of certified cost or pricing data required for eligible, approved acquisitions.” The guidance states that it “provides [contracting officers] with a targeted alternative to traditional Truthful Cost or Pricing Data (TINA) requirements, allowing price reasonableness determinations to be grounded primarily in actual historical cost data from prior acquisitions.”

Please note: The Defense Federal Acquisition Regulation Supplement (DFARS) regulations to implement TINA Lite as a permanent program have not been promulgated as of the date of this article.

Background

TINA Lite was introduced as a pilot program in the FY 2019 National Defense Authorization Act (NDAA) Section 890. The pilot was extended in the FY 2020 NDAA Section 825, FY 2023 NDAA Section 818, and FY 2024 NDAA Section 841. Then in FY 2026 NDAA Section 812(c) the program was made permanent. The program was placed into law effective July 20, 2026, at 10 USC 3709: Program to accelerate contracting and pricing processes.

Structure of the Guide

The guide has five sections:

  1. General Information: Overview of TINA Lite for those new to the authority or seeking general and historical information.
  2. Planning: Practical pre-award information, processes, decision tools, and best practices for COs planning and executing a TINA Lite acquisition.
  3. Execution: Guidance on administering TINA Lite actions including proposal content, data adequacy, and documentation.
  4. Analysis: Guidance on analysis of historical actual cost data and determining price reasonableness.
  5. Additional Information, Resources, and Policy: Provides additional information and policy on TINA Lite and related pricing authorities.

Key Program Requirements

The program is limited to Department of War (DOW), Defense if you would like, and will be implemented through regulations to be placed into DFARS. To utilize the now permanent program:

  • The prime contract must be estimated to be greater than $50M, subcontracts under the prime may be of a lower value;
  • The prime, including its subcontracts, must be determined to be a fair and reasonable price;
  • There must be reliable and meaningful history actuals for the same or similar product which has been delivered to DOW; and
  • The contracting officer needs to get approval from their Head of the Contracting Activity (HCA).

The guide states that “TINA Lite is a targeted pricing tool — not a waiver of TINA requirements and not a shortcut. It is the authority to strategically tailor the type and extent of certified cost or pricing data required in a Request for Proposal, in lieu of data required by FAR part 2 with historical actual cost data from prior relevant acquisitions.”

Myth vs. Fact

TINA Lite does not eliminate the need for certified cost or pricing data. It requires the contracting officer to state the specific required certified cost or pricing data in the solicitation.

TINA Lite is not limited to just prime contractors. TINA Lite may be flowed down to first-tier or lower-tier subcontractors. The contracting officer “must specify the data requirements for covered

The way we see the intent of this program is for a contracting officer with a well-established sole source production program to state in the solicitation the certified cost and pricing data (i.e., historical actual costs) they will rely on to determine the price fair and reasonable. This subset of data will allow the contractor to focus on that subset of data and reduce the effort necessary to develop and present a complete bottom-up proposal for the contracting officer.

Is This a Good Thing or a Bad Thing

One of the five key elements of establishing defective pricing, the principle underlying the TINA statute, is that the Government relied on the certified cost or pricing data. If the Government is going to set forth the data, it plans to rely on before the contractor even starts the develop of its proposal – that is a good thing.

The guide provides that a best practice is to have the Defense Contract Audit Agency (DCAA) “pull cost information directly from a contractor’s enterprise resource planning (ERP) or other financial systems.” DCAA auditors going on fishing expeditions in the contractor’s systems for historical cost data without the complete understanding of the program management practices and processes in place – that could certainly be a very bad thing.

The guide states that it is a best practice to clarify how data sweeps after price agreement will be handled. It goes on to state “[i]f deferring the review of sweep data (and engaging a DCAA post-award review), clearly document that the sweep data was NOT reviewed, but was provided to DCAA.” Is this going to result in a practice to where DCAA will be performing some type of audit procedures on all sweep disclosures – again a very bad thing.

What Government Contractors Need to Know

The contracting officer should be engaging with the contractor (i.e., collaborating) to reach a mutual understanding on:

  • What data is available;
  • The format in which the data is to be submitted; and
  • The scope and expected timeliness of the required data disclosures.

The contractor will need to carefully review the solicitation as some parts of the proposal will be subject to TINA Lite requirements and other parts will require the traditional requirement for submission of certified cost or pricing data. The guide states “TINA Lite does not preclude use of certified cost or pricing data for items not covered by TINA Lite, unique items, or non-recurring aspects of the acquisition.”

The prime and higher-tier contractor will need to ensure the “type, structure, and level of detail of historical actual cost data required from subcontractors” is clear to all parties.

Recommended Best Practice

As part of the collaborative process request that the contracting officer provide a draft copy of the request for proposal so the contractor can provide edits to the specific data type, period, and format required at the prime and subcontract level. This will help ensure there is little, if any, back and forth as to the data being provided.

The contractor will have to ensure that the Government is made aware of any significant changes to production processes and practices that could make the historical data not representative of the future and therefore not current, accurate, and complete. Significant changes in production processes and practices as well as scope of work by the Government will likely result in the acquisition not being found appropriate for TINA Lite.

Preparing for TINA Lite Requirements

Redstone GCI assists government contractors in evaluating TINA Lite solicitation requirements, identifying which proposal elements are subject to tailored or traditional certified cost or pricing data requirements, and determining whether historical actual costs are reliable and representative of the proposed work. Our team reviews required data types, periods, formats, and disclosure expectations, helps prime and higher-tier contractors establish clear subcontractor flowdown requirements, and works with accounting, estimating, contracts, and program personnel to align ERP data and proposal support. We also assist with cost volume development, estimating procedures, data sweep processes, and training so government contractors understand their responsibilities before proposal submission and price agreement.

Frequently Asked Questions (FAQs)

  • What is TINA Lite? TINA Lite allows a contracting officer to tailor the type and amount of certified cost or pricing data required for an eligible acquisition. It is focused on historical actual cost data from prior acquisitions of the same or similar products.
  • Does TINA Lite eliminate certified cost or pricing data requirements? No. TINA Lite is not a waiver of the requirements, but it allows the contracting officer to identify the specific certified cost or pricing data the government needs to evaluate the proposed price.
  • Which acquisitions may qualify for TINA Lite? Prime contracts estimated to be valued above $50 million with reliable historical actual cost data.
  • Is the permanent TINA Lite program fully implemented? The FY 2026 National Defense Authorization Act made TINA Lite a permanent program, and a preview implementation guide was issued on July 8, 2026. However, the DFARS regulations needed to implement the permanent program remain pending.
  • Can TINA Lite requirements apply to subcontractors? Yes. TINA Lite data requirements may apply to first-tier and lower-tier subcontractors, making it important for prime and higher-tier contractors to clearly understand the required data and level of detail.
  • What should government contractors expect when a contracting officer is considering TINA? The contracting officer should be collaborating with the contractor to identify which parts of the proposal will be covered by TINA Lite, which parts remain subject to traditional certified cost or pricing data requirements, and what data format, period, and disclosure timing the contracting officer requires.

Written by John C. Shire, CPA

John C. Shire, CPA John is a Director with Redstone Government Consulting, Inc. providing government contract consulting services to our clients primarily related to the DFARS business systems, CAS Disclosure Statements, and DCAA/DCMA compliance preparation, advisory, and defense. Prior to joining Redstone Government Consulting, John served in a number of capacities with DCAA/DCMA for more than 30 years. Upon his retirement, he was based in Texas as an SES-level Corporate Audit Director for DCAA, managing a staff of 300 auditors at one of the largest DOD programs. Professional Experience John began his career in the late 80s working in the Clearwater, FL audit office and over the next three decades he progressed through a number of positions within both DCAA and DCMA with career highlights as DCAA Program Manager at Ft. Belvoir, Chief of Technical Programs Division, Deputy Assistant Director-Policy, Director of the DCMA Cost and Pricing Center, the SES-level Lockheed Martin Corporate Audit Director, and Director of Integrity and Quality Assurance. John’s three decades of experience in performing and leading DCAA auditors and DCMA reviewers provides a wealth of expertise to our clients. John’s role, not only in the performance of audits, but also in the development of audit policy affords him unique insights into the defense of audit findings and the linkage of audit program steps to the underlying regulatory framework. He is an expert in FAR, DFARS, and other agency acquisition regulation, as well as a subject matter expert in the Cost Accounting Standards having reviewed and provided audit feedback on many of the largest and most complex cost accounting practices during his tenure with the DCAA. John’s tenure with DCAA and DCMA came at a critical time during each agency’s history where a number of changes were occurring such as the response to the ICS backlog, development of audit approaches to the DFARS Business Systems and implementation of new audit initiatives as a result of Congressional oversight through the NDAA process. John’s leadership at the DCMA Cost & Pricing center saw oversight of all major DOD pricing actions, leadership of should cost review teams, the Commercial Pricing group and many other areas of strategic value to our clients. His involvement in these and other Agency initiatives is of great value to our clients due to his in depth understanding of DCAA and DCMA’s internal policy directives. Education John holds a Master of Business Administration and a B.A. in Accounting from the University of South Florida. Certifications Certified Information Systems Auditor State of Alabama Certified Public Accountant

About Redstone GCI

Redstone GCI is a consulting firm focused on fulfilling the needs of government contractors in all areas of compliance. With a singular mission to help contractors through the multiple layers of “red tape,” we allow contractors to focus on what they do best – support their mission with the U.S. Government. We are home to a group of consultants made up of GovCon industry professionals, CPAs, attorneys, and retired government audit and acquisition professionals.

Our focus and knowledge of audit and compliance functions administered by DCAA and DCMA will always be at the heart of what we do. However, for the past decade, we’ve strategically grown to support other areas of the government contractor back-office with that same level of focus and expertise. We’ve added expertise in contracts management, subcontract administration, proposal pricing, various software systems, HR and employment law, property administration, manufacturing, data analytics/reporting, Grant specialists, M&A, and many other areas. When we see a trend in the needs of contractors, we act to ensure we can provide the best expertise in the market to fulfill those needs.

One thing our clients can be certain of is that with the Redstone GCI Team in your corner, there is no problem too big and no issue too technical for our team to tackle.

Topics: Proposal Cost Volume Development & Pricing, Contracts & Subcontracts Administration, DFARS Business Systems, DCAA Audit Support, Government Regulations, Estimating System Compliance, Commercial Determination