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[Federal Register Volume 77, Number 168 (Wednesday, August 29, 2012)]
[Rules and Regulations]
[Pages 52258-52259]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2012-21057]

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DEPARTMENT OF DEFENSE

Defense Acquisition Regulations System

48 CFR Part 242

RIN 0750-AH52

Defense Federal Acquisition Regulation Supplement; DoD Voucher 
Processing (DFARS Case 2011-D054)

AGENCY: Defense Acquisition Regulations System, Department of Defense 
(DoD).

ACTION: Final rule.

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SUMMARY: DoD is amending the Defense Federal Acquisition Regulation 
Supplement (DFARS) to update DoD's voucher processing procedures and 
better accommodate the Wide Area WorkFlow (WAWF) used to process 
vouchers.

DATES: August 29, 2012.

FOR FURTHER INFORMATION CONTACT: Mr. Mark Gomersall, 571-372-6099.

SUPPLEMENTARY INFORMATION:

I. Background

    DoD published a proposed rule in the Federal Register at 77 FR 2682 
on January 19, 2012. The comment period closed on March 19, 2012. This 
rule revises requirements for approving interim vouchers and replaces 
the direct submission process currently referenced

[[Page 52259]]

at DFARS 242.803(b)(i)(C) with a risk-based sampling process. Interim 
vouchers that are selected using sampling methodologies will be 
reviewed and approved by the contract auditors for provisional payment 
and sent 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.

II. Discussion and Analysis

    One respondent submitted a comment requesting a clarification to 
the proposed language at 242.803(b)(i)(A). The respondent suggested 
that the proposed language could be interpreted to indicate that a 
contract auditor is authorized to receive vouchers from contractors, 
but only may approve them when directed by the terms of the contract. 
The final rule language at 242.803(b)(i)(A) has been revised to state 
that the contract auditor is the authorized representative of the 
contracting officer for receiving vouchers from contractors 
electronically, unless otherwise directed by the terms of the contract.

III. Executive Orders 12866 and 13563

    Executive Orders (E.O.s) 12866 and 13563 direct agencies to assess 
all costs and benefits of available regulatory alternatives and, if 
regulation is necessary, to select regulatory approaches that maximize 
net benefits (including potential economic, environmental, public 
health and safety effects, distributive impacts, and equity). E.O. 
13563 emphasizes the importance of quantifying both costs and benefits, 
of reducing costs, of harmonizing rules, and of promoting flexibility. 
This is not a significant regulatory action and, therefore, was not 
subject to review under section 6(b) of E.O. 12866, Regulatory Planning 
and Review, dated September 30, 1993. This rule is not a major rule 
under 5 U.S.C. 804.

IV. Regulatory Flexibility Act

    DoD does not expect this rule to have a significant economic impact 
on a substantial number of small entities within the meaning of the 
Regulatory Flexibility Act, 5 U.S.C. 601, et seq., because this rule 
merely updates DoD's voucher processing procedures and better 
accommodates the Wide Area WorkFlow used to process vouchers. However, 
a final regulatory flexibility analysis has been performed consistent 
with 5 U.S.C. 604. This rule revises requirements for approving interim 
vouchers. Interim vouchers that are selected using sampling 
methodologies will be reviewed and approved by the contract auditors 
for provisional payment, and sent 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. No 
significant issues were raised by the public comments in response to 
the initial regulatory flexibility analysis and no comments were filed 
by the Chief Counsel for Advocacy of the Small Business Administration 
in response to the rule. The proposed rule imposes no reporting, 
recordkeeping, or other information collection requirements and no 
known significant alternatives to the rule were identified.

V. Paperwork Reduction Act

    The rule does not contain any information collection requirements 
that require the approval of the Office of Management and Budget under 
the Paperwork Reduction Act (44 U.S.C. chapter 35).

List of Subjects in 48 CFR Part 242

    Government procurement.

Manuel Quinones,
Editor, Defense Acquisition Regulations System.

    Therefore 48 CFR part 242 is amended as follows:

PART 242--CONTRACT ADMINISTRATION AND AUDIT SERVICES

0
1. The authority citation for 48 CFR part 242 continues to read as 
follows:

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

0
2. Section 242.803(b)(i) is revised to read as follows:

242.803  Disallowing costs after incurrence.

* * * * *
    (b) * * *
    (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.
* * * * *
[FR Doc. 2012-21057 Filed 8-28-12; 8:45 am]
BILLING CODE 5001-06-P
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