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subpart 242.8--disallowance of costs

(Revised August 29, 2012)

 

 



 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 electronically or by other delivery methods as directed by the terms of the contract;

 

                    (B)  Approving interim vouchers, that were selected using sampling methodologies for provisional payment and sending them to the disbursing office after a pre-payment review. Interim vouchers not selected for a pre-payment review will be considered to be provisionally approved and will be sent directly to the disbursing office. All provisionally approved interim vouchers are subject to a later audit of actual costs incurred;

 

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

 

                    (D)  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.

 

 

 


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