Office of Acquisition and Logistics — VA Acquisition Regulation (VAAR)
|842.000||Scope of part.|
Subpart 842.1—Contract Audit Services
|842.101||Contract audit responsibilities.|
|842.102||Assignment of contract audit services.|
Subpart 842.7—Indirect Cost Rates
|842.705||Final indirect cost rates.|
Subpart 842.8—Disallowance of Costs
|842.801||Notice of intent to disallow costs.|
|842.801-70||Audit assistance prior to disallowing costs.|
|842.803||Disallowing costs after incurrence.|
Subpart 842.12—Novation and Change-of-Name Agreements
AUTHORITY: 40 U.S.C. 121(c) and 48 CFR 1.301-1.304.
This part applies to all contracts, whether awarded through sealed bidding or negotiation.
Contract administration is the coordination of actions required for the performance of a contract. This includes the contracting officer’s guidance and supervision necessary to assure that the contractor fulfills all contractual obligations.
(a) Contracting officers may use the support services of other agencies to the extent feasible. Examples of such services include: pre-award surveys; quality assurance and technical inspection of contract items; and review of contractors’ procurement systems. Contracting officers obtaining support services from any other Government department or agency must do so on the basis of an approved negotiated interagency support agreement.
(a) When required, contracting officers shall request the assistance of the VA Office of the Inspector General (OIG), Office of Contract Review, to provide pre- and post-award audit, review, and advisory services associated with the award or modification of:
(b) Contracting officers may request the assistance of either the VA OIG Office of Contract Review or the Defense Contract Audit Agency (DCAA) to provide pre- and post-award audit, review, and advisory services associated with other types of contracts or claims.
(a) Except when the quick-closeout procedures described in FAR 42.708 are used, contracting officers must request audits on proposed final indirect cost rates and billing rates for use in cost reimbursement, fixed-price incentive, and fixed-price redeterminable contracts as prescribed in FAR Subpart 42.7.
(b) When the quick closeout procedures are used, the contracting officers must perform a review and validation of the contractor’s data for accuracy and reasonableness of the proposed rates for negotiating the settlement of indirect costs for a specific contract.
If a contracting officer determines that costs should be disallowed during the performance of a cost reimbursement, fixed-price incentive, or fixed-price redetermination contract exceeding the thresholds specified in FAR 15.403-4, the contracting officer must request audit assistance. The VA OIG shall conduct audits of contracts for health care resources and contracting officers shall request such audits directly from that office. For all other types of contracts, the contracting officer must obtain an audit control number from Acquisition Resources Service and send a formal request to conduct the audit directly to the nearest Defense Contract Audit Agency (DCAA) office, referencing the audit control number and the project number (if any).
Contracting officers may approve or disapprove contractors’ vouchers for payment and process them to the servicing fiscal office. Such approval or disapproval must be within the limitations of the contracting officer’s warrant and the contract for which the voucher is submitted must be within the contracting officer’s delegation of contracting authority.
Before execution of novation and change-of-name agreements, contracting officers must submit all supporting agreements and documentation to the OGC for review as to legal sufficiency.