The Cost Accounting Standards (CAS) Board is an independent statutorily-established 41 USC 1501 et seq., board consisting of five members: the Office of Federal Procurement Policy (OFPP) Administrator who serves as the chairman, and four members with experience in Government contract cost accounting, two from the Federal government (DOD and GSA), two from the private sector. the Board has the exclusive authority to make, promulgate and amend cost accounting standards and interpretations designed to achieve uniformity and consistency in the cost accounting practices governing the measurement, assignment, and allocation of costs to contracts with the United States.