---
kind: "section"
citation: "48 C.F.R. § 242.803"
title: "48"
number: "242.803"
heading: "Disallowing costs after incurrence."
url: "https://uscodex.org/cfr/48/242.803"
---

# §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 electronically or by other delivery methods as directed by the terms of the contract;
  - (B) Approving interim vouchers that were selected using sampling methodologies for provisional payment and sending them to the disbursing office after a pre-payment review. Interim vouchers not selected for a pre-payment review will be considered to be provisionally approved and will be sent directly to the disbursing office. All provisionally approved interim vouchers are subject to a later audit of actual costs incurred;
  - (C) Reviewing completion/final vouchers and sending them to the administrative contracting officer; and
  - (D) 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.

## Notes

### Amendments

[61 FR 25409, May 21, 1996, as amended at 61 FR 25409, May 21, 1996; 61 FR 50454, Sept. 26, 1996; 77 FR 52259, Aug. 29, 2012]

### Authority

Authority: 41 U.S.C. 1303 and 48 CFR chapter 1.

### Source

Source: 56 FR 36437, July 31, 1991, unless otherwise noted.

### Amendments

[61 FR 25409, May 21, 1996, as amended at 61 FR 25409, May 21, 1996; 61 FR 50454, Sept. 26, 1996; 77 FR 52259, Aug. 29, 2012]