[Comments on the Authority of the Office of the Federal Register To Publish Interpretations and Standards in C.F.R.]

GAO was asked whether: (1) Interpretation No. 1 to Cost Accounting Standard 403 constituted official action of the Cost Accounting Standard Board (CASB) which is authorized to be published in the C.F.R.; and (2) the Office of the Federal Register has authority to continue to sponsor publication of the Standards and Interpretations in the C.F.R. GAO provided a detailed response to this query, covering the history of CASB and its relationship with GAO. It is the view of GAO that Interpretation No. 1 to Cost Accounting Standards was required to be published in the Federal Register and once published there, it is entitled to be included in 4 C.F.R. Part 403. The interpretation also has general applicability and current legal effect until a court decides otherwise and continued publication is warranted as it is with the cost accounting standards. Even though CASB no longer exists, GAO found nothing that would preclude the Office of the Federal Register from continuing to publish the standards and interpretations promulgated by CASB, since the standards and interpretations have continued legal effect.