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2010-09-24
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Cost Accounting Standards Board; Changes in Cost Accounting Practices
Part III
Proposed Rules
D09002ee1be019b8d
D09002ee1be019cab
United States
Office of Management and Budget
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United States Government Agency or Subagency
United States
Office of Federal Procurement Policy
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org
United States Government Agency or Subagency
The Cost Accounting Standards Board (CASB) invites a supplemental round of comments on proposed amendments to the regulatory provisions contained in chapter 99 of title 48. The proposed amendments being promulgated today, when issued as a final rule, would revise the current definitions, exceptions and illustrations governing changes in cost accounting practices and add a new subpart 9903.4, Contractor Cost Accounting Practice Changes and Noncompliances. The proposed subpart would establish contractor notification requirements for changes in compliant cost accounting practices and delineate the process for determining and resolving the cost impact of either a compliant change in cost accounting practice or a noncompliant practice on covered contract and subcontract prices and/or costs. For covered contracts and subcontracts awarded to an educational institution, the proposed subpart includes a waiver provision that would permit the establishment of a uniform set of requirements for the notification and resolution of compliant changes to established cost accounting practices and/or the correction of noncompliant practices that affect covered contracts, covered subcontracts and other Federally sponsored agreements. Due to the complexity of the proposed coverage, the Board has decided to request an additional round of public comments prior to the promulgation of a final rule. In preparing this notice, the Board considered the public comments received in response to the original Notice of Proposed Rulemaking (NPRM) that was promulgated on September 18, 1996 (61 FR 49196). Potential commenters need not resubmit their previously submitted concerns and suggestions. Specifically, the Board desires comments on the revisions being proposed for the first time to the extent such comments do not duplicate previously submitted comments. The Board is also requesting additional comments to determine to what extent, if any, there may be support for the establishment of new provisions that would exempt certain cost accounting practice changes from the Board's contract price and cost adjustment requirements (For details, see Section F., Additional Public Comments).
62 FR 37654
https://www.govinfo.gov/app/details/FR-1997-07-14/97-17773
97-17773
fr14jy97-22
3110-01-P
https://www.govinfo.gov/app/details/FR-1997-07-14/97-17773
https://www.govinfo.gov/content/pkg/FR-1997-07-14/html/97-17773.htm
https://www.govinfo.gov/content/pkg/FR-1997-07-14/pdf/97-17773.pdf
39 p.
37654
37692
62 FR 37654
Code of Federal Regulations
Title 48 Part 9903
48 CFR Part 9903
Cost Accounting Standards Board; Changes in Cost Accounting Practices; Federal Register Vol. 62, Issue
PRORULE
97-17773
III
OFFICE OF MANAGEMENT AND BUDGET
Office of Federal Procurement Policy
1997-09-12
3110-01-P
97-17773
Supplemental notice of proposed rulemaking.
The Cost Accounting Standards Board (CASB) invites a supplemental round of comments on proposed amendments to the regulatory provisions contained in chapter 99 of title 48. The proposed amendments being promulgated today, when issued as a final rule, would revise the current definitions, exceptions and illustrations governing changes in cost accounting practices and add a new subpart 9903.4, Contractor Cost Accounting Practice Changes and Noncompliances. The proposed subpart would establish contractor notification requirements for changes in compliant cost accounting practices and delineate the process for determining and resolving the cost impact of either a compliant change in cost accounting practice or a noncompliant practice on covered contract and subcontract prices and/or costs. For covered contracts and subcontracts awarded to an educational institution, the proposed subpart includes a waiver provision that would permit the establishment of a uniform set of requirements for the notification and resolution of compliant changes to established cost accounting practices and/or the correction of noncompliant practices that affect covered contracts, covered subcontracts and other Federally sponsored agreements. Due to the complexity of the proposed coverage, the Board has decided to request an additional round of public comments prior to the promulgation of a final rule. In preparing this notice, the Board considered the public comments received in response to the original Notice of Proposed Rulemaking (NPRM) that was promulgated on September 18, 1996 (61 FR 49196). Potential commenters need not resubmit their previously submitted concerns and suggestions. Specifically, the Board desires comments on the revisions being proposed for the first time to the extent such comments do not duplicate previously submitted comments. The Board is also requesting additional comments to determine to what extent, if any, there may be support for the establishment of new provisions that would exempt certain cost accounting practice changes from the Board's contract price and cost adjustment requirements (For details, see Section F., Additional Public Comments).
Comments must be submitted in writing, by letter, and should be received by September 12, 1997.
Rudolph J. Schuhbauer, Project Director, Cost Accounting Standards Board (telephone: 202-395-3254).
Federal Register
Vol. 62, no. 134
Office of the Federal Register, National Archives and Records Administration
1997-07-14
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233 p.
Table of Contents:
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https://www.govinfo.gov/content/pkg/FR-1997-07-14/pdf/FR-1997-07-14.pdf
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