subpart 242.8--disallowance of costs

(Revised November 9, 2005)

 

 

 242.803 Disallowing costs after incurrence.


242.803  Disallowing costs after incurrence.

 

      (a)  Contracting officer receipt of vouchers.  Contracting officer receipt of vouchers is applicable only for cost-reimbursement contracts with the Canadian Commercial Corporation.  See 225.870-5(b) for invoice procedures.

 

      (b)  Auditor receipt of voucher.

 

              (i)  The contract auditor is the authorized representative of the contracting officer for—

 

                    (A)  Receiving vouchers from contractors;

 

                    (B)  Approving interim vouchers for provisional payment (this includes approving the fee portion of vouchers in accordance with the contract schedule and administrative contracting officer instructions) and sending them to the disbursing office;

 

                    (C)  Authorizing direct submission of interim vouchers for provisional payment to the disbursing office for contractors with approved billing systems;

 

                    (D)  Reviewing completion/final vouchers and sending them to the administrative contracting officer; and

 

                    (E)  Issuing DCAA Forms 1, Notice of Contract Costs Suspended and/or Disapproved, to deduct costs where allowability is questionable.

 

              (ii)  The administrative contracting officer—

 

                    (A)  Approves all completion/final vouchers and sends them to the disbursing officer; and

 

                    (B)  May issue or direct the issuance of DCAA Form 1 on any cost when there is reason to believe it should be suspended or disallowed.