B-232435, Nov 17, 1988

B-232435: Nov 17, 1988

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Which would illustrate the type and form of contractor cost and financial information which is to be made available to auditors for conducting audits of contract costs. These are FAR Case Nos. 87 38. Examination of Records (FAR Case No. 87-38) The proposed rule would clarify FAR Sec. 52.215-2 by illustrating the type and form of contractor cost and financial information which is to be made available to auditors for conducting audits of contract costs. We agree with the proposed change in FAR Case No. 87-38 and have no objection to the proposed changes in FAR Case Nos. 88-37 and 88-42.

B-232435, Nov 17, 1988

MISCELLANEOUS TOPICS - Federal Administrative/Legislative Matters - Administrative agencies - Audits - Financial information DIGEST: 1. The General Accounting Office favors the proposed changes to Federal Acquisition Regulation Sec. 52.215-2, which would illustrate the type and form of contractor cost and financial information which is to be made available to auditors for conducting audits of contract costs. PROCUREMENT - Contract Management - Federal procurement regulations/laws - Amendments - Additional work/quantities - Prices 2. The General Accounting Office has no comment on proposed changes to the Federal Acquisition Regulation (FAR) Secs. 12.401, 12.403 and the clause at FAR Sec. 52.212-10, which would increase from $100 to $250 the value of any excess quantity of items delivered by a contractor which may be retained by the government. MISCELLANEOUS TOPICS - Federal Administrative/Legislative Matters - Federal procurement regulations/laws - Revision - Congressional committees - Printing 3. The General Accounting Office has no comment on proposed changes to the Federal Acquisition Regulation (FAR) which would withdraw from coverage in FAR Sec. 8.802(a) and (c) the requirements concerning the Congressional Joint Committee on Printing approval of the acquisition of printing.

Ms. Margaret A. Willis FAR Secretariat General Services Administration

This responds to your request for our comments on proposals to amend the Federal Acquisition Regulation (FAR) with respect to: examination of records; contractor delivery of excess quantities; and approval of requirements for acquisition of printing. These are FAR Case Nos. 87 38, 88-37, and 88-42.

Examination of Records (FAR Case No. 87-38)

The proposed rule would clarify FAR Sec. 52.215-2 by illustrating the type and form of contractor cost and financial information which is to be made available to auditors for conducting audits of contract costs.

Delivery of Excess Quantities (FAR Case No. 88-37)

The proposed rule would change FAR Secs. 12.401, 12.403 and the clause at FAR Sec. 52.212-10 by increasing from $100 to $250 the value of any excess quantity of items delivered by a contractor which may be retained by the government without compensation to the contractor.

Approval of Requirements for Acquisition of Printing (FAR Case No. 88-42)

The proposed rule would withdraw from coverage in FAR Sec. 8.802(a) and (c) the requirements concerning the Congressional Joint Committee on Printing approval of the acquisition of printing.

We agree with the proposed change in FAR Case No. 87-38 and have no objection to the proposed changes in FAR Case Nos. 88-37 and 88-42.