B-14020, JANUARY 2, 1941, 20 COMP. GEN. 341

B-14020: Jan 2, 1941

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COPIES OF SUCH AUTHORIZATIONS WILL BE ACCEPTED AS SUFFICIENT FOR GENERAL ACCOUNTING OFFICE AUDIT PURPOSES WITHOUT REQUIRING COPIES OF TRAVEL ORDERS ISSUED BY CONTRACTORS TO THEIR EMPLOYEES. EVIDENCE OF COMPETITION WILL NOT BE REQUIRED IN CONNECTION WITH AGREEMENTS BETWEEN CONTRACTORS AND SUBCONTRACTORS UNDER WAR DEPARTMENT COST-PLUS-A-FIXED-FEE CONSTRUCTION CONTRACTS. VOUCHERS COVERING PAYMENTS TO THE CONTRACTORS SHOULD BE SUPPORTED BY APPROVED COPIES OF ANY AGREEMENTS WITH SUBCONTRACTORS WHICH ARE REQUIRED TO BE REDUCED TO WRITING AND OF ANY PURCHASE ORDERS WHICH REQUIRE THE CONTRACTING OFFICER'S APPROVAL. WHILE ONLY ONE COPY OF SUCH AGREEMENT OR ORDER IS REQUIRED. COPIES OF AGREEMENTS WITH SUBCONTRACTORS AND PURCHASE ORDERS WHICH PREVIOUSLY HAVE BEEN PLACED BY CONTRACTORS.

B-14020, JANUARY 2, 1941, 20 COMP. GEN. 341

CONTRACTS - COST-PLUS - PAYMENTS - AUDIT REQUIREMENTS THE EVIDENCE SUBMITTED IN SUPPORT OF VOUCHERS COVERING PAYMENTS TO CONTRACTORS UNDER WAR DEPARTMENT COST-PLUS-A-FIXED-FEE CONSTRUCTION CONTRACTS SHOULD INCLUDE: (1) ORIGINAL PAY ROLLS; (2) ORIGINAL ITEMIZED INVOICES FOR ALL PURCHASES; (3) SCHEDULES OF MINIMUM WAGES TO BE PAID THE VARIOUS CLASSES OF LABORERS AND MECHANICS AS DETERMINED BY THE SECRETARY OF LABOR. IN CONNECTION WITH PAYMENTS TO CONTRACTORS UNDER PROVISIONS IN WAR DEPARTMENT COST-PLUS-A-FIXED-FEE CONSTRUCTION CONTRACTS FOR PAYMENT OF TRAVEL EXPENSES OF THE CONTRACTORS' EMPLOYEES INCURRED UNDER ADVANCE AUTHORIZATION FOR TRAVEL ISSUED BY THE CONTRACTING OFFICER, COPIES OF SUCH AUTHORIZATIONS WILL BE ACCEPTED AS SUFFICIENT FOR GENERAL ACCOUNTING OFFICE AUDIT PURPOSES WITHOUT REQUIRING COPIES OF TRAVEL ORDERS ISSUED BY CONTRACTORS TO THEIR EMPLOYEES. EVIDENCE OF COMPETITION WILL NOT BE REQUIRED IN CONNECTION WITH AGREEMENTS BETWEEN CONTRACTORS AND SUBCONTRACTORS UNDER WAR DEPARTMENT COST-PLUS-A-FIXED-FEE CONSTRUCTION CONTRACTS, BUT VOUCHERS COVERING PAYMENTS TO THE CONTRACTORS SHOULD BE SUPPORTED BY APPROVED COPIES OF ANY AGREEMENTS WITH SUBCONTRACTORS WHICH ARE REQUIRED TO BE REDUCED TO WRITING AND OF ANY PURCHASE ORDERS WHICH REQUIRE THE CONTRACTING OFFICER'S APPROVAL, AND WHILE ONLY ONE COPY OF SUCH AGREEMENT OR ORDER IS REQUIRED, SUCH COPY SHOULD BE SUBMITTED WITH THE GENERAL CONTRACT OR FIRST VOUCHER, AND FOR SUCCEEDING REIMBURSEMENTS UNDER SUCH AGREEMENT OR ORDER A REFERENCE THERETO ON VOUCHER OR SUBCONTRACTOR'S INVOICE SHOULD BE FURNISHED. WHERE, IN CONNECTION WITH VOUCHERS COVERING PAYMENTS UNDER WAR DEPARTMENT COST-PLUS-A-FIXED-FEE CONSTRUCTION CONTRACTS, COPIES OF AGREEMENTS WITH SUBCONTRACTORS AND PURCHASE ORDERS WHICH PREVIOUSLY HAVE BEEN PLACED BY CONTRACTORS, SUCH AS ARE REQUIRED TO BE SUBMITTED, ARE NOT IMMEDIATELY AVAILABLE, THE GENERAL ACCOUNTING OFFICE WILL ACCEPT A CERTIFICATE OF THE GOVERNMENT REPRESENTATIVE THAT PRICES PAID BY CONTRACTOR ARE IN ACCORDANCE WITH SUCH APPROVED AGREEMENTS OR PURCHASE ORDERS, WITH THE UNDERSTANDING THAT COPIES OF THOSE DOCUMENTS LATER WILL BE TRANSMITTED TO THIS OFFICE AND THAT, AS TO FUTURE PURCHASE ORDERS AND AGREEMENTS, COPIES WILL BE FURNISHED. PAYMENTS FOR RENTAL OF EQUIPMENT UNDER WAR DEPARTMENT COST-PLUS-A FIXED- FEE CONSTRUCTION CONTRACTS ARE AVAILABLE WHEN THE CONTRACTS ARE MADE, THEY SHOULD BE FORWARDED TO THE GENERAL ACCOUNTING OFFICE WITH THE CONTRACTS, BUT IF NOT, THIS OFFICE SHOULD BE SO ADVISED, AND THEY SHOULD BE FORWARDED WHEN AVAILABLE. WITH RESPECT TO SUBCONTRACTS, THIS OFFICE IS NOT CONCERNED PRIMARILY WITH DETAILED TECHNICAL SPECIFICATIONS BUT ANY SPECIAL INSTRUCTIONS, GENERAL CONDITIONS, ETC., WHICH AMPLIFY OR SUPPLEMENT THE TERMS OF THE AGREEMENT WITH RESPECT TO THE PRICES TO BE PAID SHOULD BE FURNISHED AS A PART OF THE SUBCONTRACT. IN CONNECTION WITH THE GENERAL ACCOUNTING OFFICE AUDIT OF VOUCHERS COVERING PAYMENTS UNDER WAR DEPARTMENT COST-PLUS-A-FIXED-FEE CONSTRUCTION CONTRACTS, IF PAYMENTS BY THE CONTRACTOR EITHER BY CASH OR BY CHECK ARE EVIDENCED BY A RECEIPT OF THE PAYEE, NEITHER CITATIONS TO CHECKS ISSUED BY THE CONTRACTOR NOR A RECONCILIATION OF THE CONTRACTOR'S DEPOSITORY ACCOUNT WILL BE REQUIRED.

COMPTROLLER GENERAL WARREN TO THE SECRETARY OF WAR, JANUARY 2, 1941:

I HAVE YOUR LETTER OF DECEMBER 14, 1940, AS FOLLOWS:

IN THE AUDIT OF VOUCHERS NOS 1036, 1068, 1326, 1435, 1557 AND 1713, PERTAINING TO THE OCTOBER 1940 ACCOUNTS OF LIEUTENANT COLONEL L. W. MADDOX, FINANCE DEPARTMENT, COVERING PARTIAL PAYMENTS MADE UNDER CONTRACT NO. W-6357-QM-216, T. A. LOVING AND COMPANY, INC., AND CONTRACT NO. W-6357 -QM-215, J. N. PEASE AND COMPANY, THE AUDIT DIVISION OF YOUR OFFICE IN LETTER OF NOVEMBER 20, 1940, ADDRESSED TO THE CHIEF OF FINANCE, RAISED SUSPENSIONS AGAINST SAID VOUCHERS FOR THE REASONS THAT THE FOLLOWING SUPPORTING DATA WAS NOT FURNISHED*

A. ORIGINAL PAY ROLLS.

B. ORIGINAL ITEMIZED INVOICES FOR ALL PURCHASES.

C. COMPLETE ITEMIZATION TO SUPPORT VOUCHERS FOR ALL TRAVEL, INCLUDING TRAVEL ORDERS AND OTHER SUPPORTING EVIDENCE AS REQUIRED BY APPLICABLE TRAVEL REGULATIONS.

D. ORIGINALS OF ALL AGREEMENTS WITH SUBCONTRACTORS, INCLUDING EVIDENCE OF COMPETITION.

E. SCHEDULES OF RATES COVERING THE RENTAL OF NEW AND USED EQUIPMENT RENTED BY THE CONTRACTOR AS WELL AS EQUIPMENT RENTED FROM THE CONTRACTOR, TOGETHER WITH A CERTIFIED STATEMENT SHOWING VALUE OF EQUIPMENT.

F. COPIES OF SPECIFICATIONS OR ANY SPECIAL INSTRUCTIONS.

G. SCHEDULES OF MINIMUM WAGES TO BE PAID THE VARIOUS CLASSES OF LABORERS AND MECHANICS AS DETERMINED BY THE SECRETARY OF LABOR.

H. IF PAYMENTS WERE MADE IN CASH, RECEIPTS SHOULD BE FURNISHED, OR, IF PAID BY CHECK, CITATIONS TO CHECKS BY DATES AND NUMBERS SHOULD BE FURNISHED.

I. IN ADDITION THERE SHOULD BE FURNISHED THE WAR DEPARTMENT AUDITOR'S RECONCILIATION STATEMENT OF THE CONTRACTOR'S DEPOSITORY ACCOUNT IF PAYMENTS ARE MADE BY CHECK.

WITH REFERENCE TO THE SUSPENSIONS INDICATED ABOVE AS A, B, AND G, NO DIFFICULTY IS BEING EXPERIENCED BY THE WAR DEPARTMENT IN FURNISHING SUCH INFORMATION WITH THE VOUCHERS ON WHICH PAYMENTS ARE MADE UNDER CONSTRUCTION CONTRACTS ON A COST-PLUS-A-FIXED-FEE BASIS. HOWEVER, WITH REFERENCE TO ITEMS C, D, E, F, H, AND I, CERTAIN DIFFICULTIES ARE BEING EXPERIENCED WHICH TEND TO A DELAY IN PAYMENTS UNDER SUCH CONTRACTS TO THE DETRIMENT OF THE NATIONAL DEFENSE WORK OF THE GOVERNMENT, AND CONCERNING WHICH YOUR DECISION IS REQUESTED WITH A VIEW TO POSSIBLE MODIFICATION OF THE ABOVE REQUIREMENTS IN THE PARTICULARS INDICATED BELOW.

ITEM C. THE TRAVEL CONTEMPLATED UNDER THIS ITEM WOULD APPEAR TO BE THAT REIMBURSABLE TO THE CONTRACTOR FOR TRAVEL OF PERSONS IN HIS ORGANIZATION OTHER THAN THE REIMBURSEMENT FOR TRANSPORTATION OF WORKMEN TO AND FROM THE JOB WHICH MAY BE REQUIRED IN SOME INSTANCES. IF SUCH BE THE CASE, ATTENTION IS INVITED TO THE FACT THAT TRAVEL ORDERS ARE NOT CUSTOMARILY ISSUED BY SUCH PRIVATE ORGANIZATIONS. HOWEVER, SUCH CONTRACTS DO AUTHORIZE, UPON THE APPROVAL OF THE CONTRACTING OFFICER AS DEFINED IN THE CONTRACT, TRAVEL BY CERTAIN PERSONNEL OF THE CONTRACTOR. SEE ARTICLE 2, SUBPARAGRAPH 1 (F). IF THE TRAVEL IN QUESTION IS THE TRAVEL REFERRED TO IN ITEM C, IT WOULD APPEAR THAT RATHER THAN A COPY OF THE TRAVEL ORDER A COPY OF THE AUTHORITY FOR SUCH PERSONNEL TO TRAVEL WOULD SUFFICE, AND IT IS REQUESTED THAT THE EXCEPTION IN THIS PARTICULAR BE MODIFIED ACCORDINGLY WITH THE UNDERSTANDING THAT THE TRAVEL WILL BE REIMBURSED ON THE BASIS OF THE STANDARDIZED GOVERNMENT TRAVEL REGULATIONS, WITH SUCH EXCEPTIONS AS ARE PROVIDED IN THE CONTRACT.

ITEM D. SINCE THE ORIGINAL CONTRACTS BETWEEN THE GOVERNMENT AND THE CONTRACTOR ARE AUTHORIZED BY LAW TO BE MADE WITHOUT COMPETITION AND SINCE THERE IS NO REQUIREMENT IN SAID CONTRACTS THAT CONTRACTS BETWEEN THE CONTRACTOR AND SUBCONTRACTORS MUST BE MADE ON THE BASIS OF COMPETITION, THE REQUIREMENT THAT THE ORIGINAL AND ALL AGREEMENTS WITH CONTRACTOR, INCLUDING EVIDENCE OF COMPETITION, BE FURNISHED WOULD SEEM TO BE UNNECESSARY, AND YOUR AUTHORITY IS REQUESTED TO ELIMINATE THIS AS SUPPORTING DATA TO SUCH VOUCHERS. BY REASON OF SOME UNCERTAINTY AS TO WHETHER THE TERM "AGREEMENTS WITH SUBCONTRACTORS" INCLUDES ORDINARY PURCHASE ORDERS, THE CONFUSING SITUATION HAS BEEN PRECIPITATED THAT SUBCONTRACTS WITH VENDORS OF MATERIALS "INCLUDING EVIDENCE OF COMPETITION" ARE OR MAY BE REQUIRED IN SUPPORT OF REIMBURSEMENT VOUCHERS. THE RESULTING DIFFICULTIES ARE INDICATED BY THE FACT THAT A SINGLE PURCHASE ORDER MAY COVER HUNDREDS OF SHIPMENTS, AS IN THE CASE OF LUMBER, WITH SEPARATE INVOICES FOR EACH SHIPMENT. FURNISHING OF A COPY OF A PURCHASE ORDER MULTIPLIED BY THE NUMBER OF INDIVIDUAL INVOICES OR GROUPS OF INVOICES PAID BY THE CONTRACTOR ON DIFFERENT DATES, WOULD IN ITSELF ENTAIL CONSIDERABLE TROUBLE AND EXPENSE WITH DELAYS IN REIMBURSEMENT. PURCHASE ORDERS PLACED UNDER COST-PLUS-A FIXED-FEE CONTRACTS ENTERED INTO BY THE OFFICE OF THE QUARTERMASTER GENERAL ARE APPROVED IN ADVANCE BY THE CONSTRUCTING QUARTERMASTER, REPRESENTATIVE OF THE CONTRACTING OFFICER. MATERIALS COVERED BY THE PURCHASE ORDERS ARE INSPECTED AND ACCEPTED OR REJECTED BY THE SAME OFFICER. HIS ADMINISTRATIVE CERTIFICATE ON THE REIMBURSEMENT VOUCHER IS PREDICATED UPON PREAUDIT BY A FIELD AUDITOR. REASON OF THESE CURRENT CONTROLS, IT IS SUGGESTED THAT ANY REQUIREMENT FOR SUPPORT OF THE REIMBURSEMENT VOUCHER BY PURCHASE ORDERS BE ELIMINATED. THE SERIOUSNESS OF PRESENT DELAYS IN REIMBURSEMENT PROMPTS THE REQUEST THAT IMMEDIATE ADVICE BE GIVEN ON THIS PARTICULAR POINT.

ITEM E. SINCE THE SCHEDULE OF RATES COVERING THE RENTAL OF NEW AND USED EQUIPMENT, INCLUDING THE VALUE THEREOF, RENTED BY THE CONTRACTOR IS CONTAINED IN THE CONTRACT BETWEEN THE UNITED STATES AND THE CONTRACTOR AS WELL AS THE RATES RELATING TO THE EQUIPMENT RENTED FROM THE CONTRACTOR BY THE GOVERNMENT IT WOULD APPEAR THAT THIS SCHEDULE WHICH IS FORWARDED TO YOUR OFFICE IN CONNECTION WITH THE CONTRACT, WOULD MEET THE AUDITING NEEDS OF YOUR OFFICE WITHOUT SUCH SCHEDULES BEING FURNISHED WITH THE VOUCHERS AS PAID BY DISBURSING OFFICERS, IF REFERENCE ON SAID VOUCHERS IS MADE TO THE CONTRACT IN QUESTION.

ITEM F. WITH RESPECT TO SPECIFICATIONS REFERRED TO THEREIN THE WAR DEPARTMENT INTERPRETS THIS TO MEAN SPECIFICATIONS IN CONNECTION WITH THE CONSTRUCTION PROJECT TO WHICH THE COST-PLUS-A-FIXED-FEE CONTRACT RELATES AND NOT TO SPECIFICATIONS OR SPECIAL INSTRUCTIONS WITH RESPECT TO THE PURCHASE OF MATERIALS BY A CONTRACTOR FROM A SUBCONTRACTOR. SINCE THE BUILDING SPECIFICATIONS ARE A PART OF THE CONTRACT AND WILL BE FURNISHED YOUR OFFICE AT THE TIME THE CONTRACT IS RECEIVED OR SUBSEQUENTLY FURNISHED IS IT NECESSARY THAT SAID SPECIFICATIONS SHALL BE FORWARDED WITH THE VOUCHERS UNDER WHICH PAYMENT IS MADE IF REFERENCE ON SAID VOUCHERS IS MADE TO THE CONTRACT IN QUESTION?

ITEM H. IT APPEARS IN MANY INSTANCES THAT WHERE PAYMENTS BY A CONTRACTOR ARE MADE BY CHECK, RECEIPTS ARE OBTAINED AT THE SAME TIME. IN THIS EVENT, IT IS THE VIEW OF THE WAR DEPARTMENT THAT IF CHECK PAYMENTS ARE EVIDENCED BY A RECEIPT, CITATION TO THE CHECKS BY DATES AND NUMBERS NEED NOT BE FURNISHED. LIKEWISE, UNDER ITEM I, IT IS DEEMED UNNECESSARY TO FURNISH THE AUDITOR'S RECONCILIATION STATEMENT OF THE CONTRACTOR'S DEPOSITORY ACCOUNT WHEN RECEIPTS ARE OBTAINED FOR EITHER CASH OR CHECK PAYMENTS BY THE CONTRACTOR. YOUR DECISION IS REQUESTED AS TO WHETHER THE FOREGOING IS IN ACCORDANCE WITH YOUR AUDIT REQUIREMENTS.

IN VIEW OF THE VAST AMOUNT OF CONSTRUCTION WORK WHICH IS NOW UNDER WAY, AND WHICH NECESSITATES PROMPT PAYMENT TO CONTRACTORS IN ORDER THAT THERE MAY BE NO DISRUPTION TO THE DEFENSE PROGRAM, IT IS REQUESTED THAT YOUR DECISION ON THE ABOVE QUESTIONS BE EXPEDITED.

IT IS NOTED THAT NO DIFFICULTY IS ANTICIPATED IN FURNISHING ORIGINAL PAY ROLLS, ORIGINAL ITEMIZED INVOICES FOR ALL PURCHASES, AND SCHEDULES OF MINIMUM WAGES TO BE PAID LABORERS AND MECHANICS AS DETERMINED BY THE SECRETARY OF LABOR.

WITH RESPECT TO THE QUESTIONS RAISED UNDER THE VARIOUS ITEMS OF YOUR ABOVE-QUOTED LETTER, YOU ARE ADVISED AS FOLLOWS:

ITEM C. ARTICLE II, SUBPARAGRAPHS 1 (F) AND 1 (N) OF CONTRACT NO. W 6357- QM-216 PROVIDE FOR REIMBURSEMENT OF TRAVEL EXPENSES PAID BY THE CONTRACTOR, SUBJECT TO WRITTEN AUTHORIZATION IN ADVANCE BY THE CONTRACTING OFFICER. A COPY OF THAT AUTHORIZATION IS PROPOSED TO BE FURNISHED BY YOU IN SUPPORT OF REIMBURSEMENTS OF SUCH EXPENDITURES. THIS WILL MEET THE AUDIT REQUIREMENTS IN THAT RESPECT.

ITEM D. UNDER SUCH CONTRACTS AS ARE HERE INVOLVED, EVIDENCE OF COMPETITION IN CONNECTION WITH AGREEMENTS BETWEEN THE CONTRACTOR AND HIS SUBCONTRACTORS OR IN CONNECTION WITH PURCHASES MADE BY THE CONTRACTOR PURSUANT TO THE PRINCIPAL CONTRACT WILL NOT BE REQUIRED BY THIS OFFICE.

IN ORDER TO MAKE A SATISFACTORY AUDIT OF INVOICES PAID BY THE CONTRACTOR IT APPEARS ESSENTIAL THAT THERE BE FURNISHED AN APPROVED COPY OF ANY AGREEMENT WITH A SUBCONTRACTOR WHICH IS REQUIRED TO BE REDUCED TO WRITING, AND OF ANY PURCHASE ORDER PLACED BY THE CONTRACTOR WHICH REQUIRES PRIOR APPROVAL OF THE CONTRACTING OFFICER PURSUANT TO ARTICLE V, PARAGRAPHS 1 (C) AND 1 (D) OF THE CONTRACT. HOWEVER, IT IS NOT NECESSARY THAT A COPY BE FURNISHED WITH EACH VOUCHER OR INVOICE. ONE COPY OF SUCH AGREEMENT OR PURCHASE ORDER MAY BE TRANSMITTED TO THE AUDIT DIVISION OF THIS OFFICE FOR FILING WITH THE GENERAL CONTRACT OR MAY BE ATTACHED TO THE FIRST VOUCHER ON WHICH A PAYMENT IS INVOLVED; AND FOR SUCCEEDING REIMBURSEMENTS OF EXPENSES INCURRED UNDER THE AGREEMENT OR PURCHASE ORDER, A REFERENCE THERETO ON THE SUBCONTRACTOR'S INVOICE OR THE VOUCHER WILL SERVE TO IDENTIFY THE AGREEMENT OR PURCHASE ORDER.

IF AND WHEN COPIES OF SUCH AGREEMENTS AND PURCHASE ORDERS WHICH PREVIOUSLY HAVE BEEN PLACED ARE NOT IMMEDIATELY AVAILABLE, THIS OFFICE WILL ACCEPT A CERTIFICATE OF THE REPRESENTATIVE OF THE GOVERNMENT THAT THE PRICES PAID BY THE CONTRACTOR ARE IN ACCORDANCE WITH SUCH APPROVED AGREEMENTS OR PURCHASE ORDERS, WITH THE UNDERSTANDING THAT COPIES OF THOSE DOCUMENTS LATER WILL BE TRANSMITTED TO THIS OFFICE; AND THAT, AS TO FUTURE PURCHASE ORDERS AND AGREEMENTS WITH SUBCONTRACTORS, COPIES WILL BE FURNISHED AS INDICATED IN THE PRECEDING PARAGRAPH.

ITEM E. UNDER CONTRACTS SUCH AS HERE INVOLVED IT WILL NOT BE REQUIRED THAT THERE BE ATTACHED TO EACH VOUCHER A SCHEDULE OF RATES COVERING THE RENTAL OF NEW AND USED EQUIPMENT, INCLUDING THE VALUE THEREOF, RENTED BY THE CONTRACTOR. CONTRACT NO. W-6357-QM-216, ARTICLE II, PARAGRAPHS 1 (C) AND 2, PROVIDES FOR THE PAYMENT OF RENTAL AT NOT TO EXCEED THE RATES APPROVED BY THE CONTRACTING OFFICER. NO SCHEDULE OF SUCH RATES HAS BEEN FURNISHED WITH THE CONTRACT. IF, HOWEVER, SUCH A SCHEDULE HEREAFTER IS FILED WITH THE CONTRACT, OR IF, AS IS UNDERSTOOD, A UNIFORM SCHEDULE OF RATES HAS BEEN ADOPTED, AND COPIES THEREOF ARE FURNISHED THIS OFFICE, THE AUDIT NEEDS IN THAT RESPECT WILL BE MET.

ITEM F. IT WAS NOT THE INTENTION OF THIS OFFICE TO REQUIRE THAT SPECIFICATIONS BE FORWARDED IN CONNECTION WITH PAYMENT VOUCHERS, BUT RATHER THAT A COPY BE FILED WITH THE PERTINENT CONTRACT. ARTICLE I, PARAGRAPH 1 OF CONTRACT NO. W-6357-QM-216, REFERS TO "SPECIFICATIONS OR INSTRUCTIONS CONTAINED IN APPENDIX A HERETO ATTACHED AND MADE A PART HEREOF OR TO BE FURNISHED HEREAFTER BY THE CONTRACTING OFFICER.' GENERAL CONDITIONS OR SPECIFICATIONS ARE AVAILABLE WHEN THE CONTRACT IS MADE, THEY SHOULD BE FORWARDED WITH THE CONTRACT. IF NOT, THIS OFFICE SHOULD BE ADVISED TO THAT EFFECT IN WHICH CASE IT WILL BE ASSUMED THAT SUCH SPECIFICATIONS WILL BE FURNISHED AS THEY BECOME AVAILABLE. WITH RESPECT TO SUBCONTRACTS MADE BY THE CONTRACTOR, THIS OFFICE IS NOT CONCERNED PRIMARILY WITH DETAILED TECHNICAL SPECIFICATIONS, BUT IF THERE ACCOMPANY THE SUBCONTRACT ANY SPECIAL INSTRUCTIONS, GENERAL CONDITIONS, ETC., WHICH AMPLIFY OR SUPPLEMENT THE TERMS OF THE AGREEMENT WITH RESPECT TO THE PRICES TO BE PAID, THOSE DOCUMENTS SHOULD BE FURNISHED AS A PART OF THE SUBCONTRACT.

ITEMS H AND I. IT WILL BE SATISFACTORY TO THIS OFFICE IF PAYMENTS BY THE CONTRACTOR EITHER BY CASH OR BY CHECK ARE EVIDENCED BY A RECEIPT OF THE PAYEE, IN WHICH CASE CITATIONS TO CHECKS ISSUED BY THE CONTRACTOR IN PAYMENT OF INVOICES, TOGETHER WITH A RECONCILIATION OF THE CONTRACTOR'S DEPOSITORY ACCOUNT NEED NOT BE FURNISHED.

IF, IN ANY PARTICULAR CASE, IT SHOULD PROVE NOT PRACTICABLE TO FURNISH SOME PART OF THE DATA REQUIRED IN SUPPORT OF VOUCHERS COVERING PAYMENTS UNDER COST-PLUS-A-FIXED-FEE CONTRACTS, I SHALL BE GLAD TO CONSIDER ANY ALTERNATIVE SUGGESTION YOU MAY WISH TO OFFER TO THE END THAT THERE MAY BE PROMPT PAYMENT OF AMOUNTS DUE UNDER SUCH CONTRACTS AS WELL AS A PROPER SAFEGUARDING OF THE GOVERNMENT'S INTERESTS IN THE MATTER.