A-65768 L/M, AUG 31, 1982, OFFICE OF GENERAL COUNSEL
Highlights
HARR EXPRESSED THE VIEW THAT INTERPRETATION NO. 1 WAS NOT AN OFFICIAL ACTION OF THE NOW DEFUNCT BOARD AND THEREFORE DOES NOT MEET THE MINIMUM REQUIREMENTS FOR PUBLICATION IN THE CODE AS SET FORTH IN 1 C.F.R. IN THIS REGARD WE NOTE THE INTERPRETATION NO. 1 WAS PROMULGATED AND ISSUED AS A FINAL RULE BY THE BOARD ON MARCH 3. THE INTERPRETATION IN QUESTION WAS NOT INCLUDED IN EDITIONS OF THE CODE ISSUED SUBSEQUENT TO ITS PUBLICATION IN THE FEDERAL REGISTER. IT IS CLEAR TO US THAT PUBLICATION OF INTERPRETATION NO. 1 TO ACCOMPANY THE SPECIFIC STANDARD (APPEARING AT 4 C.F.R. PART 403) IS AUTHORIZED BY 1 C.F.R. ANY QUESTION AS TO WHETHER INTERPRETATION NO. 1 WAS A VALID ISSUANCE OF THE NOW DEFUNCT BOARD.
A-65768 L/M, AUG 31, 1982, OFFICE OF GENERAL COUNSEL
PRECIS-UNAVAILABLE
MR. JOHN BYRNE, GENERAL SERVICES ADMINISTRATION:
BY LETTER DATED AUGUST 3, 1982, MR. KARL G. HARR, JR., PRESIDENT OF THE AEROSPACE INDUSTRIES ASSOCIATION OF AMERICA, INC., OBJECTED TO AN INFORMAL REQUEST FROM THIS OFFICE THAT THE COST ACCOUNTING STANDARDS BOARD'S INTERPRETATION NO. 1 TO COST ACCOUNTING STANDRD 403 BE INCLUDED IN THE NEXT EDITION OF TITLE 4 OF THE CODE OF FEDERAL REGULATIONS. MR. HARR EXPRESSED THE VIEW THAT INTERPRETATION NO. 1 WAS NOT AN OFFICIAL ACTION OF THE NOW DEFUNCT BOARD AND THEREFORE DOES NOT MEET THE MINIMUM REQUIREMENTS FOR PUBLICATION IN THE CODE AS SET FORTH IN 1 C.F.R. CHAPTER 1.
IN THIS REGARD WE NOTE THE INTERPRETATION NO. 1 WAS PROMULGATED AND ISSUED AS A FINAL RULE BY THE BOARD ON MARCH 3, 1980 (SEE 45 FED.REG. 13721), IN ORDER TO CLARIFY ITS INTENT CONCERNING PREVIOUSLY PUBLISHED AND CODIFIED COST ACCOUNTING STANDARD 403. UNLIKE INTERPRETATIONS OF THE BOARD ACCOMPANYING OTHER COST ACCOUNTING STANDARDS, THE INTERPRETATION IN QUESTION WAS NOT INCLUDED IN EDITIONS OF THE CODE ISSUED SUBSEQUENT TO ITS PUBLICATION IN THE FEDERAL REGISTER.
HOWEVER, IT IS CLEAR TO US THAT PUBLICATION OF INTERPRETATION NO. 1 TO ACCOMPANY THE SPECIFIC STANDARD (APPEARING AT 4 C.F.R. PART 403) IS AUTHORIZED BY 1 C.F.R. SEC. 21.15(A), WHICH PROVIDES THAT:
"WHENEVER A STATEMENT OF GENERAL POLICY OR INTERPRETATION, SUBMITTED PURSUANT TO SECTION 552(A)(1)(D) OF TITLE 5, U.S.C. APPLIES TO AN ENTIRE PART, IT SHALL BE INCLUDED IN OR APPENDED TO THAT PART."
THE FACT THAT THE COMPILERS OF TITLE 4 OF THE CODE FAILED TO INCLUDE THE INTERPRETATION IN THE NEXT ANNUAL EDITION FOLLOWING ITS PUBLICATION DOES NOT AFFECT ITS ELIGIBILITY FOR PUBLICATION NOW THAT THIS OVERSIGHT HAS BECOME KNOWN.
FURTHERMORE, ANY QUESTION AS TO WHETHER INTERPRETATION NO. 1 WAS A VALID ISSUANCE OF THE NOW DEFUNCT BOARD, AND ITS CURRENT LEGAL EFFECT ARE MATTERS TO BE DETERMINED BY THE APPROPRIATE ADMINISTRATIVE AGENCIES AND THE COURTS AND WOULD NOT BE AFFECTED BY ROUTINE PUBLICATION IN THE FEDERAL REGISTER.