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Title 48 Part 842 → Subpart 842.8

Title 48 → Chapter 8 → Subchapter G → Part 842 → Subpart 842.8

Electronic Code of Federal Regulations e-CFR

Title 48 Part 842 → Subpart 842.8

e-CFR data is current as of February 13, 2020

Title 48Chapter 8Subchapter GPart 842 → Subpart 842.8


Title 48: Federal Acquisition Regulations System
PART 842—CONTRACT ADMINISTRATION AND AUDIT SERVICES


Subpart 842.8—Disallowance of Costs


Contents
842.801   Notice of intent to disallow costs.
842.801-70   Audit assistance prior to disallowing costs.
842.803   Disallowing costs after incurrence.

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842.801   Notice of intent to disallow costs.

842.801-70   Audit assistance prior to disallowing costs.

If a contracting officer determines that costs should be disallowed during the performance of a cost reimbursement, fixed-price incentive, or fixed-price redetermination contract exceeding the thresholds specified in FAR 15.403-4, the contracting officer must request audit assistance. The VA OIG shall conduct audits of contracts for health care resources and contracting officers shall request such audits directly from that office. For all other types of contracts, the contracting officer must obtain an audit control number from Acquisition Resources Service and send a formal request to conduct the audit directly to the nearest Defense Contract Audit Agency (DCAA) office, referencing the audit control number and the project number (if any).

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842.803   Disallowing costs after incurrence.

Contracting officers may approve or disapprove contractors' vouchers for payment and process them to the servicing fiscal office. Such approval or disapproval must be within the limitations of the contracting officer's warrant and the contract for which the voucher is submitted must be within the contracting officer's delegation of contracting authority.

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