Q.  We are trying to find cost of money rates going back through 2001.  We are in the process of researching prior issues of your publication for cost of money rates and have located certain of these and the Federal Register reference.  However, other than reviewing prior issues of GCA and daily reading of the Federal Register, is there a readily accessible common resource that can be accessed to provide this information? 

A.  For current rates we review the Federal Register and report them in the GCA REPORT while for historical ones we use the DCAA Contract Audit Manual Chapter 8-414.2 for cost of money factors going back to 1982.  For your convenience find below the factors 2001 thru the first half of 2005:

        1st Half                2nd Half
2001    6.375                  5.875
2002    5.5                    5.25
2003    4.25                   3.125
2004    4.00                   4.5
2005    4.25   

{TAG_FORM_TITLE}