[Federal Register Volume 77, Number 168 (Wednesday, August 29, 2012)]
[Rules and Regulations]
[Pages 52258-52259]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2012-21057]
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DEPARTMENT OF DEFENSE
Defense Acquisition Regulations System
48 CFR Part 242
RIN 0750-AH52
Defense Federal Acquisition Regulation Supplement; DoD Voucher
Processing (DFARS Case 2011-D054)
AGENCY: Defense Acquisition Regulations System, Department of Defense
(DoD).
ACTION: Final rule.
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SUMMARY: DoD is amending the Defense Federal Acquisition Regulation
Supplement (DFARS) to update DoD's voucher processing procedures and
better accommodate the Wide Area WorkFlow (WAWF) used to process
vouchers.
DATES: August 29, 2012.
FOR FURTHER INFORMATION CONTACT: Mr. Mark Gomersall, 571-372-6099.
SUPPLEMENTARY INFORMATION:
I. Background
DoD published a proposed rule in the Federal Register at 77 FR 2682
on January 19, 2012. The comment period closed on March 19, 2012. This
rule revises requirements for approving interim vouchers and replaces
the direct submission process currently referenced
[[Page 52259]]
at DFARS 242.803(b)(i)(C) with a risk-based sampling process. Interim
vouchers that are selected using sampling methodologies will be
reviewed and approved by the contract auditors for provisional payment
and sent 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.
II. Discussion and Analysis
One respondent submitted a comment requesting a clarification to
the proposed language at 242.803(b)(i)(A). The respondent suggested
that the proposed language could be interpreted to indicate that a
contract auditor is authorized to receive vouchers from contractors,
but only may approve them when directed by the terms of the contract.
The final rule language at 242.803(b)(i)(A) has been revised to state
that the contract auditor is the authorized representative of the
contracting officer for receiving vouchers from contractors
electronically, unless otherwise directed by the terms of the contract.
III. Executive Orders 12866 and 13563
Executive Orders (E.O.s) 12866 and 13563 direct agencies to assess
all costs and benefits of available regulatory alternatives and, if
regulation is necessary, to select regulatory approaches that maximize
net benefits (including potential economic, environmental, public
health and safety effects, distributive impacts, and equity). E.O.
13563 emphasizes the importance of quantifying both costs and benefits,
of reducing costs, of harmonizing rules, and of promoting flexibility.
This is not a significant regulatory action and, therefore, was not
subject to review under section 6(b) of E.O. 12866, Regulatory Planning
and Review, dated September 30, 1993. This rule is not a major rule
under 5 U.S.C. 804.
IV. Regulatory Flexibility Act
DoD does not expect this rule to 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 this rule
merely updates DoD's voucher processing procedures and better
accommodates the Wide Area WorkFlow used to process vouchers. However,
a final regulatory flexibility analysis has been performed consistent
with 5 U.S.C. 604. This rule revises requirements for approving interim
vouchers. Interim vouchers that are selected using sampling
methodologies will be reviewed and approved by the contract auditors
for provisional payment, and sent 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. No
significant issues were raised by the public comments in response to
the initial regulatory flexibility analysis and no comments were filed
by the Chief Counsel for Advocacy of the Small Business Administration
in response to the rule. The proposed rule imposes no reporting,
recordkeeping, or other information collection requirements and no
known significant alternatives to the rule were identified.
V. Paperwork Reduction Act
The rule does not contain any information collection requirements
that require the approval of the Office of Management and Budget under
the Paperwork Reduction Act (44 U.S.C. chapter 35).
List of Subjects in 48 CFR Part 242
Government procurement.
Manuel Quinones,
Editor, Defense Acquisition Regulations System.
Therefore 48 CFR part 242 is amended as follows:
PART 242--CONTRACT ADMINISTRATION AND AUDIT SERVICES
0
1. The authority citation for 48 CFR part 242 continues to read as
follows:
Authority: 41 U.S.C. 1303 and 48 CFR chapter 1.
0
2. Section 242.803(b)(i) is revised to read as follows:
242.803 Disallowing costs after incurrence.
* * * * *
(b) * * *
(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.
* * * * *
[FR Doc. 2012-21057 Filed 8-28-12; 8:45 am]
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