PGI 215.406-3 Documenting the negotiation.
(a)(7) Include the principal factors related to the disposition of findings and recommendations contained in preaward and postaward contract audit and other advisory reports.
(10) The documentation-
(A) Must address significant deviations from the prenegotiation profit objective;
(B) Should include the DD Form 1547, Record of Weighted Guidelines Application (see DFARS 215.404-70), if used, with supporting rationale; and
(C) Must address the rationale for not using the weighted guidelines method when its use would otherwise be required by DFARS 215.404-70.