[Code of Federal Regulations]
[Title 48, Volume 1]
[Revised as of October 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 48CFR31.101]

[Page 578-579]
 
            TITLE 48--FEDERAL ACQUISITION REGULATIONS SYSTEM
              (This book contains chapter 1, parts 1 to 51)

                CHAPTER 1--FEDERAL ACQUISITION REGULATION
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PART 31_CONTRACT COST PRINCIPLES AND PROCEDURES--Table of Contents
 
                       Subpart 31.1_Applicability
 
Sec. 31.101  Objectives.

    In recognition of differing organizational characteristics, the cost 
principles and procedures in the succeeding subparts are grouped 
basically by organizational type; e.g., commercial concerns and 
educational institutions. The overall objective is to provide that, to 
the extent practicable, all organizations of similar types doing similar 
work will follow the same cost principles and procedures. To achieve 
this uniformity, individual deviations concerning cost principles 
require advance approval of the agency head or designee. Class 
deviations for the civilian agencies require advance approval of the 
Civilian Agency Acquisition Council. Class deviations for the National 
Aeronautics and Space Administration

[[Page 579]]

require advance approval of the Assistant Administrator for Procurement. 
Class deviations for the Department of Defense require advance approval 
of the Director of Defense Procurement, Office of the Under Secretary of 
Defense for Acquisition, Technology, and Logistics.

[48 FR 42301, Sept. 19, 1983, as amended at 56 FR 67133, Dec. 27, 1991; 
61 FR 31655, June 20, 1996; 65 FR 24325, Apr. 25, 2000; 67 FR 13068, 
Mar. 20, 2002]