[Federal Register Volume 73, Number 181 (Wednesday, September 17, 2008)]
[Rules and Regulations]
[Pages 54013-54014]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E8-21365]
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DEPARTMENT OF DEFENSE
GENERAL SERVICES ADMINISTRATION
NATIONAL AERONAUTICS AND SPACE ADMINISTRATION
48 CFR Parts 30 and 52
[FAC 2005-27; FAR Case 2006-004; Item XII; Docket 2008-0001; Sequence
14]
RIN 9000-AK58
Federal Acquisition Regulation; FAR Case 2006-004, CAS
Administration
AGENCIES: Department of Defense (DoD), General Services Administration
(GSA), and National Aeronautics and Space Administration (NASA).
ACTION: Final rule.
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SUMMARY: The Civilian Agency Acquisition Council and the Defense
Acquisition Regulations Council (Councils) have agreed to adopt a
proposed rule, published in the Federal Register at 71 FR 58338,
October 3, 2006, as a final rule, with minor changes. The rule amends
the Federal Acquisition Regulation (FAR) to implement revisions to the
regulations related to the administration of the Cost Accounting
Standards (CAS) as they pertain to contracts with foreign concerns,
including United Kingdom (U.K.) concerns.
DATES: Effective Date: October 17, 2008.
FOR FURTHER INFORMATION CONTACT: For clarification of content, contact
Mr. Edward Chambers, at (202) 501-3221. For information pertaining to
status or publication schedules, contact the Regulatory Secretariat at
(202) 501-4755. Please cite FAC 2005-27, FAR case 2006-004.
SUPPLEMENTARY INFORMATION:
A. Background
The Councils published a proposed rule in the Federal Register at
71 FR 58338, October 3, 2006, to maintain consistency between CAS and
FAR in matters relating to disclosure requirements and the
administration of CAS for contracts awarded to foreign concerns,
including U.K. concerns.
This proposed rule was issued in response to the Cost Accounting
Standards Board's interim rule (70 FR 29457, May 23, 2005) (finalized
without change at 72 FR 32546, June 13, 2007), revising the
applicability of CAS to U.K. contracts and subcontracts.
The Councils received no comments on the proposed rule and have
adopted the proposed rule as a final rule with minor changes. The minor
changes to 30.201-4(c) clarify that clause 52.230-4 need not be
included in contracts with foreign concerns otherwise exempt from CAS
coverage, and that foreign concerns do not include foreign governments,
or their agents or instrumentalities.
This is not a significant regulatory action and, therefore, was not
subject to review under Section 6(b) of Executive Order 12866,
Regulatory Planning and Review, dated September 30, 1993. This rule is
not a major rule under 5 U.S.C. 804.
B. Regulatory Flexibility Act
The Department of Defense, the General Services Administration, and
the National Aeronautics and Space Administration certify that this
final rule will not have a significant economic impact on a substantial
number of small entities within the meaning of the Regulatory
Flexibility Act, 5 U.S.C. 601, et seq., because all small businesses
are exempt from CAS.
C. Paperwork Reduction Act
The Paperwork Reduction Act does not apply because the changes to
the FAR do not impose information collection requirements that require
the approval of the Office of Management and Budget under 44 U.S.C.
3501, et seq.
List of Subjects in 48 CFR Parts 30 and 52
Government procurement.
Dated: September 9, 2008.
Al Matera,
Director, Office of Acquisition Policy.
0
Therefore, DoD, GSA, and NASA amend 48 CFR parts 30 and 52 as set forth
below:
0
1. The authority citation for 48 CFR parts 30 and 52 continues to read
as follows:
Authority: 40 U.S.C. 121(c); 10 U.S.C. chapter 137; and 42
U.S.C. 2473(c).
PART 30--COST ACCOUNTING STANDARDS ADMINISTRATION
0
2. Amend section 30.201-4 by revising paragraph (c) to read as follows:
30.201-4 Contract clauses.
* * * * *
(c) Disclosure and Consistency of Cost Accounting Practices for
Contracts Awarded to Foreign Concerns. The contracting officer shall
insert the clause at FAR 52.230-4, Disclosure and Consistency of Cost
Accounting Practices for Contracts Awarded to Foreign Concerns, in
negotiated contracts with foreign concerns, unless the contract is
otherwise exempt from CAS (see 48 CFR 9903.201-1). Such contracts are
subject to CAS 401 and 402 under 48 CFR 9903.201-1(b)(4)(FAR Appendix).
Foreign concerns do not include foreign governments or their agents or
instrumentalities.
* * * * *
PART 52--SOLICITATION PROVISIONS AND CONTRACT CLAUSES
0
3. Amend section 52.230-4 by revising the section heading, the clause
heading and date, and the first, second, and fourth sentences of the
clause to read as follows.
52.230-4 Disclosure and Consistency of Cost Accounting Practices for
Contracts Awarded to Foreign Concerns.
* * * * *
DISCLOSURE AND CONSISTENCY OF COST ACCOUNTING PRACTICES FOR
CONTRACTS AWARDED TO FOREIGN CONCERNS (OCT 2008).
The Contactor agrees that it will consistently follow the cost
accounting practices disclosed on FORM CASB DS-1, or other
disclosure form as permitted by 48 CFR 9903.202-1(e), in estimating,
accumulating, and reporting costs under this contract, and comply
with the requirements of CAS 401, Consistency in Estimating,
Accumulating, and Reporting Costs, and CAS 402, Consistency in
Allocating Costs Incurred for the Same Purpose. In the event the
Contractor fails to follow such practices, or
[[Page 54014]]
comply consistently with CAS 401 and 402, it agrees that the
contract price shall be adjusted, together with interest, if such
failure results in increased cost paid by the U.S. Government. * * *
The Contractor agrees that the Disclosure Statement or other form
permitted, pursuant to 48 CFR 9903.202-1(e) shall be available for
inspection and use by authorized representatives of the United
States Government.
(End of clause)
[FR Doc. E8-21365 Filed 9-16-08; 8:45 am]
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