PART 1842
CONTRACT
ADMINISTRATION AND AUDIT
SERVICES
TABLE OF CONTENTS
SUBPART 1842.1 CONTRACT AUDIT SERVICES
1842.101 Contract audit
responsibilities.
1842.102 Assignment of
contract audit services.
1842.102-70 Review of
administration and audit services.
1842.170 Assignment of NASA
personnel at contractor plants.
SUBPART 1842.2 CONTRACT ADMINISTRATION SERVICES
1842.202 Assignment of
contract administration.
1842.202-70 Retention of contract
administration.
1842.270 Contracting
officer technical representative (COTR) delegations.
1842.271 NASA clause.
SUBPART 1842.3 CONTRACT ADMINISTRATION OFFICE FUNCTIONS
1842.302 Contract
administration functions.
SUBPART 1842.5 POSTAWARD ORIENTATION
1842.503 Postaward conferences.
SUBPART 1842.7 INDIRECT COST RATES
1842.705 Final indirect
cost rates.
1842.705-1 Contracting officer
determination procedure.
1842.708 Quick-closeout procedure.
1842.708-70 NASA Quick-closeout
procedure.
SUBPART 1842.8 DISALLOWANCE OF COSTS
1842.803 Disallowing costs
after incurrence.
SUBPART 1842.12 NOVATION AND CHANGE-OF-NAME AGREEMENTS
1842.1203 Processing
agreements.
1842.1203-70 DOD processing of novation and change-of-name agreements on behalf of NASA.
SUBPART 1842.13 SUSPENSION OF WORK, STOP-WORK ORDERS,
AND GOVERNMENT DELAY OF WORK
1842.1305 Contract clauses.
SUBPART 1842.15 CONTRACTOR PERFORMANCE INFORMATION
1842.1501 General.
1842.1502 Policy.
1842.1503 Procedures.
SUBPART 1842.70 ADDITIONAL NASA CONTRACT CLAUSES
1842.7001 Observance of legal
holidays.
1842.7002 Travel outside of
the
1842.7003 Emergency
medical services and evacuation.
SUBPART 1842.71 SUBMISSION OF VOUCHERS
1842.7101 Submission of
vouchers.
SUBPART 1842.72 NASA CONTRACTOR FINANCIAL MANAGEMENT
REPORTING
1842.7201 General.
1842.7202 Contract clause.
SUBPART 1842.73 AUDIT TRACKING AND RESOLUTION
1842.7301 NASA external audit
follow-up system.
1842.7302 Reportable
audit disposition documentation.
PART 1842
CONTRACT ADMINISTRATION AND AUDIT SERVICES
1842.101 Contract audit
responsibilities.
(a) (i) The Defense
Contract Audit Agency (DCAA) has been designated as the DOD agency responsible
for the performance of audit functions for NASA contracts, except those awarded
to educational institutions for which other agencies have audit cognizance
under OMB
Circular No. A-133, those with Canadian contractors, and those for
which NASA will perform audits.
(ii) Cross-servicing
arrangements are the responsibility of the Headquarters Office of External
Relations (Code ID). Contracting officers should direct questions to the
Headquarters Office of Procurement (Code HK).
1842.102 Assignment of contract audit services.
1842.102-70
Review of administration and audit services.
NASA contracting activities shall assess their
delegations to DOD semiannually to determine changes in delegation patterns
that could result in significant changes in DOD manpower requirements or have
other important impacts on DOD contract administration activities. Events such as major program cutbacks or
expansions, changes in locations of major programs, and sizable new
acquisitions should be considered in the assessment. Contracting activities shall advise the Headquarters
Office of Procurement Contract Management Division when an assessment indicates
a significant change in required DOD support.
1842.170
Assignment of NASA personnel at contractor plants.
(a) (1) NASA personnel normally shall not be
assigned at or near a contractor's facility to perform any contract
administration functions listed in FAR 42.302(a). Before
such an assignment is made, a written request shall be forwarded to the
cognizant program director for approval with the concurrence of the Assistant Administrator for Procurement (Code HS). The
following supporting information shall be forwarded with the request to make
the assignment:
(i) A statement of the special circumstances that necessitate the
assignment.
(ii) The contract administration services to be performed.
(iii) A summary of any discussions held with the cognizant contract
administration organization.
(iv) A staffing plan covering three years or such shorter period as may be
appropriate.
(2) The
provisions of this paragraph do not apply to NASA audit personnel assigned to
the field installations, to NASA technical personnel covered by 1842.101
and paragraph (b) of this section, unless they are performing any contract
administration functions listed in FAR
42.302(a), or to personnel assigned to contractors' plants on NASA or
other Federal installations.
(b) NASA may assign technical personnel (such as
quality assurance, reliability, or engineering representatives) to contractors'
plants or laboratories to provide direct liaison with NASA and technical
assistance and guidance to the contractor and DOD. The duties and
responsibilities of these technical representatives shall be clearly defined
and shall not conflict with, duplicate, or overlap with functions delegated to
DOD personnel. NASA shall advise appropriate DOD and contractor organizations
of the duties and responsibilities of NASA technical personnel.
(c) When a NASA resident office, including any
assigned technical personnel, and a DOD contract administration office are
performing contract administration functions for NASA contracts at the same
contractor's facility, the two offices shall execute a written agreement
clearly establishing the relationship between the two organizations and the
contractor. The agreement should eliminate duplication in the performance of
contract administration functions and minimize procedural misunderstandings
between the two organizations. Such agreements shall be consistent with
existing delegations to the contract administration offices concerned and shall
specify the relationship of NASA nonprocurement
resident personnel to their DOD and contractor counterparts if such personnel
will be involved in any aspect of contract administration.
1842.202 Assignment of contract administration.
(b) Special instructions.
(i) The
functions described in 42.302(b)(1) and the following subparagraphs of
42.302(a) are normally retained: (3), (10), (12), (13), (14), (15), (17), (18),
(19), (20), (21), (22), (23), (24), (29), (32), (43), (44), (45), (46), (48),
(51), (56), (58), (59), (62), (63), (64), (65), (69), and (70).
(d) Transmittal
and documentation. In addition to
the instructions at FAR 42.202(d)(1)
through (4), contracting officers shall --
(i) Send
delegations to DOD contract administration offices in accordance with the
instructions in the DOD Directory of Contract Administration Services
Components (DLAH 4105.4).
(ii) At time of contract award, prepare and forward NASA Form 1430, Letter of
Contract Administration Delegation, General, and appropriate appendices (NASA
Form 1430A, 1430B, 1430C, and 1430D) to the contract administration office
(iii) Forward NASA Form 1431, Letter of Acceptance of Contract Administration,
with each NASA Form 1430 and appropriate appendices. Contracting officers shall use the returned
NASA Form 1431 as contract file documentation that the delegation has been
accepted, modified or rejected by the contract administration office and as a
reference for points of contact for each of the functional areas delegated.
(iv) Use NASA Form 1433, Letter of Audit Delegation, to
delegate the audit function and to amend previous delegations. Distribute copies of the contract and NASA
Form 1433 as follows:
(A) Audit
office: One copy of the contract and three NASA Forms
1433. When the Department of Health and Human Services is designated as the
audit office, item 12 on NASA Form 1433 shall be marked "Not
applicable."
(B) Contractor: One NASA
Form 1433.
(C) Cognizant
NASA fiscal or financial management office: One NASA Form 1433.
(v) For contracts with the Canadian Commercial Corporation (CCC), audits are
automatically arranged by the Department of Defense Production (
(vi) For contracts placed directly with Canadian firms, audits are requested
by the contracting officer from the Audit Services Branch, Comptroller of the
Treasury, Department of Finance,
1842.202-70 Retention of
contract administration.
(a) The assignment of contract administration is
optional for the following contracts:
(1) Research and development study contracts not involving deliverable
hardware or Government furnished property.
(2) Contracts with periods of performance of 90 days or less.
(3) Contracts with periods of performance of 91 to 180 days that do not
include all of the following:
(i) A small business subcontracting plan.
(ii)
Government-furnished
property.
(iii) Progress payments, if a fixed-price type contract.
(4) Purchase
orders without Government source inspection requirements.
(5) Contracts requiring only on-site
performance.
(6) Contracts requiring work in the vicinity of the awarding center where
DOD contract administration services are not reasonably available.
(b) The
determination to assign Quality Assurance, Property Administration or Plant
Clearance for administration shall be made after review by the cognizant technical personnel.
1842.270 Contracting officer technical representative (COTR)
delegations.
(a) The cognizant contracting officer may
appoint a qualified Government employee to act as their representative in
managing the technical aspects of a particular contract. If necessary,
the contracting officer may appoint an alternate COTR to act during short
absences of the COTR. Technical organizations are responsible for ensuring that
the individual they recommend to the contracting officer possesses training,
qualifications and experience commensurate with the duties and responsibilities
to be delegated and the nature of the contract.
(b) NASA Form 1634, Contracting Officer
Technical Representative (COTR) Delegation, shall be used to appoint COTRs. A COTR's duties and
responsibilities may not be redelegated by the COTR
and the COTR may be held personally liable for unauthorized acts. However, this
does not prohibit the COTR from receiving assistance for the purpose of
monitoring contractor progress and gathering information. When an individual is
appointed as a COTR on more than one contract, separate delegations shall be
issued for each contract. A separate NASA Form 1634 will be used to appoint an
alternate COTR.
(c) A COTR delegation remains in effect
throughout the life of the contract unless canceled in writing by the cognizant
contracting officer or at any level above that contracting officer. The
contracting officer may modify the delegation only by issuance of a new
delegation canceling and superseding the existing delegation.
(d) A COTR shall not be authorized to initiate
procurement actions or in any way cause a change to the contract or increase
the Government's financial obligations. However, delegations may be made to
construction contract COTRs to sign emergency on-site
change orders with an estimated value not to exceed the value specified in
writing by the contracting officer in the NASA Form 1634 but in no event to
exceed $25,000.
(e) Each COTR shall acknowledge receipt and
accept the delegation by signing the original delegation letter. The original
of the COTR delegation letter shall be filed in the applicable contract file.
Copies of the signed COTR delegation letter shall be distributed to the COTR,
the contractor, and each cognizant contract administration office.
Acknowledgment and distribution for terminations of COTR delegations and COTR
delegations which revise authority, duties and responsibilities shall follow
the same rules.
(f)(1) Mandatory training for COTRs and their
alternates shall include the following core topic areas:
(i) Contracting authority and contract modifications (including
non-personal services and inherently governmental functions);
(ii) Inspection and surveillance;
(iii) Changes and performance-based acquisition;
(iv) Contract financial and property management (including "Limitation of
Cost" clause, Anti-Deficiency Act, "Limitation of Funds" clause);
(v) Disputes; and
(vi) Rights in data, including the inappropriate marking of technical
data as proprietary by contractors.
(2) Each COTR shall complete refresher training no later than every five years from the date of completion of basic COTR training or any subsequent refresher training.
(3) Procurement officers are responsible for assuring that the course(s) utilized by their center address the mandatory core topics in sufficient detail for the purpose of COTR training. Procurement officers may accept the following training alternative(s) in satisfaction of comparable requirement(s) specified in paragraph (f)(1) of this section:
(i) Another center's COTR training; or
(ii) Annual ethics training.
(g) The contracting officer shall verify that
the COTR has received the mandatory training before signing NASA Form 1634. If
an urgent need arises for the appointment of a COTR and no trained and
otherwise qualified individual is available, then the procurement officer may
make a temporary COTR appointment not to exceed six months. Temporary
appointments must be so identified and clearly reflect the appointment
expiration date.
(h) No technical direction may be issued by a
COTR relative to performance-based acquisition requirements or when serving
under a temporary appointment.
1842.271 NASA clause.
Insert the clause at 1852.242-70,
Technical Direction, when paragraph 3(m) of the NASA Form 1634 specifically
authorizes a COTR to issue technical direction.
1842.302 Contract administration
functions.
(a) In addition to the responsibilities listed
in FAR 42.302(a),
responsibility for reviewing earned value management system (EVMS) plans and
verifying initial and continuing contractor compliance with NASA and DoD EVMS criteria and conformity with ANSI/EIA Standard
748, Industry Guidelines for EVMS, is normally delegated to DCMA.
1842.503 Postaward
conferences.
(1) A postaward
conference shall be held with representatives of the contract administration
office when --
(i)
A contract is expected to exceed $10,000,000;
(ii) Contract
performance is required at or near a NASA installation or NASA-controlled
launch site;
(iii) The
delegation will impose an abnormal demand on the resources of the contract
administration office receiving the delegation; or
(iv)
Complex contract management problems are expected, particularly risk management
areas identified during program and acquisition planning, e.g., significant or
unusual mission success, technical, cost, schedule, safety, security,
occupational health, environmental protection, and export control risks.
(2) Procurement officer approval is required to
waive a post-award planning conference for contracts meeting any of the
criteria in paragraph (1) of this section. The request for procurement officer
approval to waive a post-award conference shall address action taken and
planned to ensure
effective communication with the contract administration office during the
performance of the contract.
1842.705 Final indirect cost rates.
1842.705-1 Contracting officer
determination procedure.
(b) Procedures.
(3)(i) When NASA is not the cognizant Federal agency, NASA should participate with the cognizant contracting officer (or cognizant Federal agency official) in the final indirect cost rate determination procedure where the issues involved would have a significant financial impact on the agency. The NASA participant should be a representative from that installation providing the preponderance of NASA funding. If a determination is made that NASA's participation is not warranted, that decision must be communicated to the cognizant contracting officer (or cognizant Federal agency official).
(ii) When NASA is the cognizant Federal agency, settlement of indirect costs should be conducted by the cognizant NASA contracting officer (normally from the installation providing the preponderance of NASA funding).
1842.708 Quick-Closeout procedure.
(a) (2) (ii) The 15 percent parameter does not
apply to NASA contracts. Instead, perform a risk analysis that takes into
consideration the contractor systems identified in FAR
42.708(a)(2)(ii), as well as
the concerns of the cognizant contract auditor, and any other pertinent
information.
1842.708-70 NASA Quick-closeout
procedures.
After a decision is made that the use of quick
closeout is appropriate, the contracting officer shall:
(a) Obtain a written agreement from the
contractor to participate in the quick-closeout process under FAR
42.708 for the selected contract(s).
(b) Require the contractor to submit a final
voucher and a summary of all costs by cost element and fiscal year for the
contract(s) in question, as well as a copy of the contractor's final indirect
cost rate proposal for each fiscal year quick closeout is involved.
(c) Notify the cognizant audit activity in
writing, identify the contract(s), and request: (1) the contractor's indirect
cost history covering a sufficient number of fiscal years to see the trend of
claimed, audit questioned, and disallowed costs; and (2) any other information
that could impact the decision to use quick-closeout procedures. Indirect cost
histories should be requested from the contractor only when the cognizant audit
activity is unable to provide the information.
(d) Review the contract(s) for indirect cost
rate ceilings and any other contract limitations, as well as the rate history
information.
(e) Establish final indirect cost rates using
one of the following rates:
(1) The
contract's ceiling indirect cost rates, if applicable, and if less than
paragraphs (e)(2) through (6) of this section.
(2) The
contractor's claimed actual rates adjusted based on the contractor's indirect
cost history, if less than paragraphs (e)(3) through (6) of this section.
(3)
Recommended rates from the cognizant audit agency, the local pricing office,
another installation pricing office, or other recognized knowledgeable source.
(4) The
contractor's negotiated billing rates, if less than paragraphs (e)(5) or (6) of
this section.
(5) The
previous year's final rates.
(6) Final
rates for another fiscal year closest to the period for which quick-closeout
rates are being established.
(f) If an agreement is reached with the
contractor, obtain a release of all claims and other applicable closing
documents.
(g) For those contracts where the indirect cost
rate negotiation function was delegated or falls under the cognizance of another
agency, send a copy of the agreement to that office.
1842.803 Disallowing costs after
incurrence.
(b) Auditor receipt of vouchers.
(1) NASA has
designated the contract auditor as the contracting officer's representative for
--
(A) Reviewing vouchers received directly from contractors;
(B) Approving vouchers for provisional payment and sending them to
the disbursing office;
(C) Reviewing completion/final vouchers and sending them to the
designated contracting officer for approval.
(D) Authorizing direct submission of interim vouchers for provisional
payment to disbursing offices for contractors with approved billing systems.
(2) (A)
When contract costs are questioned, the auditor shall prepare and send to
the cognizant contracting officer NASA Form 456, Notice of Contract Costs
Suspended and/or Disapproved.
(B) After coordination with other NASA and federal agency contracting
officers administering contracts with the same contractor under which a NASA
Form 456 or a DCAA Form 1 has been issued for the same items of cost, the NASA
contracting officer shall take one of the following actions:
(a) Assign a notice number and sign the NASA Form 456.
(b) Issue a new NASA Form 456 suspending the costs rather than
disapproving them pending resolution of the issues.
(c) Return the unsigned NASA Form 456 to the auditor with a
detailed explanation of why the suspension or disapproval is not being signed,
and process the contractor's claim for payment.
(C) When more than one NASA contract is affected by a notice, the
NASA contracting officer with the largest amount of contract dollars affected
is responsible for coordination of the NASA Form 456 with the other contracting
officers, including those of other federal agencies, listed in the notice.
(D) An original and three copies (which includes two acknowledgment
copies, one each for return to the contracting officer and the auditor) of the
NASA Form 456 shall be sent to the contractor by certified mail, return receipt
requested; one copy shall be attached to the Standard Form 1034 and each copy
of the Standard Form 1034A on which the deduction for the
suspension/disapproval is made.
(E)(a) If the amount of the deduction is more than the amount
of the public voucher, the installment method of deduction shall be applied to
the current and subsequent public vouchers until the amount is fully
liquidated. The deductions on any voucher may not exceed the voucher amount to
avoid processing of a voucher in a credit amount. Public voucher(s) with zero
amounts must be forwarded to the fiscal or financial management office for
appropriate action.
(b) If deductions are in excess of contractor claims, recovery
may be made through a direct refund from the contractor, in the form of a check
payable to NASA, or by a set-off deduction from the voucher(s) submitted by the
contractor under any other contract, unless those contracts contain a "no
set-off" provision. If a set-off is affected, the voucher(s) from which
the deduction is made should be annotated to identify the contract and
appropriation affected and the applicable NASA Form 456.
1842.1203 Processing
agreements.
(b) The installation shall immediately notify
the Headquarters Office of Procurement (Code HS) of the request to execute a novation (successor-in-interest) or change-of-name
agreement.
(h) The contracting officer shall forward one
copy of the agreement to Code HS.
1842.1203-70 DOD processing
of novation and change-of-name agreements on
behalf of NASA.
(a) Copies of novation
and change-of-name agreements executed by DOD on behalf of NASA are maintained
by the Headquarters Office of Procurement (Code HS).
(b) Code HS is the Agency point of contact for
issues related to proposed novation agreements. With
the concurrence of Code HS, an installation may execute a separate agreement
with the contractor.
1842.1305 Contract clauses.
(b) FAR 52.242-15, Stop-Work
Order, shall not be used in solicitations or contracts for research performed
by educational or other nonprofit institutions.
1842.1501 General.
Communications with contractors are vital to improved
performance and this is NASA's primary objective in evaluating past performance.
Other objectives include providing data for future source selections. While the
evaluations must reflect both shortcomings and achievements during performance,
they should also elicit from the contractors their views on impediments to
improved performance emanating from the Government or other sources.
1842.1502 Policy.
(a) Within 60 days of every
anniversary of the award of a contract having a term exceeding one year,
contracting officers must conduct interim evaluations of performance on
contracts subject to FAR Subpart 42.15 and this
subpart. Interim evaluations are not
required on contracts whose award anniversary is within 3 months of the end of
the contract period of performance. The
final evaluation will include an evaluation of the period between the last
interim evaluation and the end of the contract period of performance. Interim performance evaluations are optional
for SBIR/STTR Phase II contracts. A final
evaluation summarizing all performance must be conducted on all contracts.
1842.1503 Procedures.
(a) The contracting officer shall determine who
(e.g., the technical office or end users of the products or services) evaluates
appropriate portions of the contractor's performance. The evaluations are
subjective in nature. Nonetheless, the contracting officer, who has
responsibility
for the evaluations, shall ensure that they are reasonable.
(b) NASA Form 1680, entitled, "Evaluation
of Performance," shall be used to document evaluations. This provides for
a five-tiered rating (using the definitions for award fee evaluation scoring
found in 1816.405-275)
covering the following attributes: quality, timeliness, price or control of
costs (not required for firm-fixed-price contracts or firm-fixed-price
contracts with economic price adjustment), and other considerations.
Evaluations used in determining award fee payments satisfy the requirements of
this subpart and do not require completion of NASA Form 1680. In addition,
hybrid contracts containing both award fee and non-award fee portions do not
require completion of NASA Form 1680. Contracting Officers shall ensure that
the Government discusses all evaluations with contractors and shall record the
date and the participants on the evaluation form. Contracting officers shall
sign and date the evaluation after considering any comments received from the
contractor within 30 days of the contractor's receipt of the evaluation. If a
contractor in its timely comments disagrees with an evaluation and requests a
review at a level above the contracting officer, it shall be provided within 30
days. While the FAR forbids use of the evaluations for source selections more
than three years after contract completion, they shall nevertheless be retained
in the contract file as provided in FAR 4.8, Government Contract Files.
1842.7001 Observance of legal
holidays.
(a) The contracting officer shall insert the
clause at 1852.242-72,
Observance of Legal Holidays, in contracts when work will be performed at a
NASA installation.
(b) The clause shall be used with its Alternate
I in cost-reimbursement contracts when it is desired that contractor employees
not have access to the installation during Government holidays. This alternate
may be appropriately modified for fixed-price contracts.
(c) The clause may be used with its Alternate II
in cost-reimbursement contracts when it is desired that administrative leave be
granted contractor personnel in special circumstances, such as inclement
weather or potentially hazardous conditions. This alternate may be
appropriately modified for fixed-price contracts.
1842.7002 Travel outside of the
The contracting officer shall insert the clause at 1852.242-71,
Travel Outside of the
1842.7003 Emergency medical services and
evacuation.
The contracting officer must insert the clause at
1852.242-78,
Emergency Medical Services and Evacuation, in all solicitations and contracts
when employees of the contractor are required to travel outside the
Subpart 1842.71--Submission of Vouchers
1842.7101 Submission of vouchers.
(a) Vouchers shall be submitted in accordance
with the clause at 1852.216-87,
Submission of Vouchers for Payment.
(b) The auditor shall retain an unpaid copy of
the voucher.
(c) When a voucher submitted in accordance with
the clause at 1852.216-87
contains one or more individual direct freight charges of $100 or more, an
additional copy of Standard Form 1034A and Standard Form 1035A shall be
submitted and marked for return to the contractor after payment. This copy
shall be transmitted quarterly by the contractor with the freight bills to the
General Services Administration. When a voucher is identified as the
"Completion Voucher," an additional copy shall be submitted for
transmittal to the NASA contracting officer.
1842.7201 General.
(a) Contracting officer responsibilities.
(1)
Contracting officers must ensure contracts require cost reporting consistent
with both policy requirements and project needs. Contracting Officers shall
monitor contractor cost reports on a regular basis to ensure cost data reported
is accurate and timely. Adverse trends or discrepancies discovered in cost
reports should be pursued through discussions with financial and project team
members.
(2) Whenever
cost performance threatens contract performance, contracting officers shall
require corrective action plans from the contractors.
(b) Reporting requirements.
(1) Use of
the NASA Contractor Financial Management Reports, the NASA Form 533 series, is
required on cost-type, price redetermination, and
fixed-price incentive contracts when the following dollar, period of
performance, and scope criteria are met:
|
Contract value/scope |
Period of Performance |
533M |
533Q |
|
$500K to $999K |
1 year or more |
Required |
Optional |
|
$1,000,000 and over |
Less than 1 year |
Required |
Optional |
|
$1,000,000 and over |
1 year or more |
Required |
Required |
(2) When it is probable that a contract will ultimately meet the criteria in paragraph (b)(1) of this section through change orders, supplemental agreements, etc., the reporting requirement must be implemented in the contract based on the estimated final contract value at the time of award.
(3) NF 533Q reporting may be waived by the contracting officer, with the concurrence of the center chief financial officer and cognizant project manager, for support service or task order contracts, when NF 533M reports and other data are sufficient to ensure accurate monthly cost accruals, evaluation of the contractor's cost performance, and forecasting of resource requirements.
(4) Where a specific contractual requirement differs from the standard system set forth in NPR 9501.2, NASA Contractor Financial Management Reporting, but is determined to be in the best interests of the Government and does not eliminate any of the data elements required by the standard NF 533 formats, it may be approved by the contracting officer with the concurrence of the center chief financial officer and the project manager. Such approval shall be documented and retained, with the supporting rationale, in the contract file.
(5) The contractor's internal automated
printout reports may be substituted for the 533 reporting formats only if the
substitute reports contain all the data elements that would be provided by the
corresponding 533's. The contracting officer shall coordinate any proposed
substitute with the installation financial management office.
(c) Contract requirements.
(1)
Reporting requirements, including a description of reporting categories, shall
be detailed in the procurement request, and reports shall be required by
inclusion of the clause prescribed in 1842.7202.
The contract schedule shall include report addressees and numbers of copies.
Reporting categories shall be coordinated with the center financial management
office to ensure that data required for agency cost accounting will be provided
by the reports. Reporting dates shall be in accordance with NPR 9501.2, except that earlier
submission is encouraged whenever feasible. No due date shall be permitted
which is later than the date by which the center financial management office needs
the data to enter an accurate monthly cost accrual in the accounting system.
(2) The
contractor shall be required to submit an initial report in the NF 533Q format,
time phased for the expected life of the contract, within 30 days after authorization
to proceed has been granted. NF 533M reporting will begin no later than 30 days
after incurrence of cost. NF 533Q reporting begins with the initial report.
The contracting officer shall insert the clause at 1852.242-73, NASA Contractor Financial Management Reporting, in solicitations and contracts when any of the NASA Form 533 series of reports is required from the contractor.
Subpart 1842.73--Audit Tracking and Resolution
1842.7301 NASA external audit
follow-up system.
(a) This section implements OMB Circular
No. A-50 and NASA Policy
Directive (NPD) 9910.1, “Government Accountability
Office/NASA Office of Inspector General Audit Liaison, Resolution, and Followup”, which provides more detailed guidance. Recommendations from external audits (OMB Circular No.
(i) A significant management control issue; or
(e)(1) The
terms “resolution” and “corrective action/disposition” are defined as follows:
(3) The resolution and disposition of OMB Circular No. A-133 audits are handled as follows: