OFFICE OF THE SECRETARY OF DEFENSE
1000 DEFENSE PENTAGON
WASHINGTON, DC 20301-1000
In reply refer to
DFARS Case: 96-D007
D. L. 96-013
MEMORANDUM FOR DIRECTORS OF DEFENSE AGENCIES
DEPUTY FOR ACQUISITION AND BUSINESS MANAGEMENT,
DEPUTY ASSISTANT SECRETARY OF THE AIR FORCE
DIRECTOR, PROCUREMENT POLICY, ASA(RD&A)/SARD-PP
DEPUTY DIRECTOR (ACQUISITION), DEFENSE LOGISTICS
SUBJECT: Direct Submission of Vouchers to Disbursing Office
We have amended the Defense Federal Acquisition Regulation Supplement (DFARS)
to allow the contract auditor to authorize direct submission of interim vouchers
for provisional payment to the disbursing office for contractors with approved
The attached final DFARS rule is effective immediately and will be published
in a future Defense Acquisition Circular.
Eleanor R. Spector
Director, Defense Procurement
cc: DSMC, Ft. Belvoir
DFARS CASE 96-D007, RESTRUCTURING COSTS UNDER DEFENSE CONTRACTS
PART 242--CONTRACT ADMINISTRATION
* * * * *
SUBPART 242.8--DISALLOWANCE OF COST
* * * * *
242.803 Disallowing costs after incurrence.
- (a) Contracting officer receipt of vouchers.
Contracting officer receipt of vouchers is applicable only for cost-reimbursement contracts with the Canadian Commercial Corporation. See 225.870-5(b) for invoice procedures.
- (b) Auditor receipt of voucher.
- (i) The contract auditor is the authorized representative of the contracting officer for-
- (A) Receiving vouchers from contractors;
- (B) Approving interim vouchers for provisional payment (this includes approving the fee portion of vouchers in accordance with the contract schedule and administrative contracting officer instructions) and sending them to the disbursing office;
- (C) [Authorizing direct submission of interim vouchers for provisional payment to the disbursing office for contractors with approved billing systems.]
- [(D)] Reviewing completion/final vouchers and sending them to the administrative contracting officer; and
- [(E)] Issuing DCAA Forms 1, Notice of Contract Costs Suspended and/or Disapproved, to deduct costs where allowability is questionable.
- (ii) The administrative contracting officer-
- (A) Approves all completion/final vouchers and sends them to the disbursing officer; and
- (B) May issue or direct the issuance of DCAA Form 1 on any cost when there is reason to believe it should be suspended or disallowed.
Defense Federal Acquisition Regulation Supplement