---
kind: "section"
citation: "48 C.F.R. § 42.709-3"
title: "48"
number: "42.709-3"
heading: "Responsibilities."
url: "https://uscodex.org/cfr/48/42.709-3"
---

# §42.709-3. Responsibilities.

- (a) **The cognizant contracting officer is responsible for—**
  - (1) Determining whether the penalties in 42.709-2(a) should be assessed;
  - (2) Determining whether such penalties should be waived pursuant to 42.709-6; and
  - (3) Referring the matter to the appropriate criminal investigative organization for review and for appropriate coordination of remedies, if there is evidence that the contractor knowingly submitted unallowable costs.
- (b) The contract auditor, in the review and/or the determination of final indirect cost proposals for contracts subject to this section, is responsible for—
  - (1) Recommending to the contracting officer which costs may be unallowable and subject to the penalties in 42.709-2(a);
  - (2) Providing rationale and supporting documentation for any recommendation; and
  - (3) Referring the matter to the appropriate criminal investigative organization for review and for appropriate coordination of remedies, if there is evidence that the contractor knowingly submitted unallowable costs.

## Notes

### Amendments

[60 FR 42658, Aug. 16, 1995. Redesignated and amended at 86 FR 44255, Aug. 11, 2021]

### Authority

Authority: 41 U.S.C. 1121(b); 40 U.S.C. 121(c); 10 U.S.C. chapter 4 and 10 U.S.C. chapter 137 legacy provisions (see 10 U.S.C. 3016); and 51 U.S.C. 20113.

### Source

Source: 48 FR 42370, Sept. 19, 1983, unless otherwise noted.

### Amendments

[60 FR 42658, Aug. 16, 1995. Redesignated and amended at 86 FR 44255, Aug. 11, 2021]