[Code of Federal Regulations] [Title 48, Volume 1] [Revised as of October 1, 2005] From the U.S. Government Printing Office via GPO Access [CITE: 48CFR16.301-3] [Page 309-310] TITLE 48--FEDERAL ACQUISITION REGULATIONS SYSTEM CHAPTER 1--FEDERAL ACQUISITION REGULATION PART 16_TYPES OF CONTRACTS--Table of Contents Subpart 16.3_Cost-Reimbursement Contracts Sec. 16.301-3 Limitations. (a) A cost-reimbursement contract may be used only when-- (1) The contractor's accounting system is adequate for determining costs applicable to the contract; and (2) Appropriate Government surveillance during performance will provide reasonable assurance that efficient methods and effective cost controls are used. [[Page 310]] (b) The use of cost-reimbursement contracts is prohibited for the acquisition of commercial items (see parts 2 and 12). [48 FR 42219, Sept. 19, 1983, as amended at 50 FR 1742, Jan. 11, 1985; 50 FR 52429, Dec. 23, 1985; 59 FR 64785, Dec. 15, 1994; 60 FR 48248, Sept. 18, 1995; 63 FR 34073, June 22, 1998]