Federal Register / Vol. 73, No. 181 / Wednesday, September 17, 2008 / Rules and Regulations 54011 

DEPARTMENT OF DEFENSE 

GENERAL SERVICES 

ADMINISTRATION 

NATIONAL AERONAUTICS AND 

SPACE ADMINISTRATION 

48 CFR Part 23 

[FAC 2005–27; FAR Case 2006–025; Item 

X; Docket 2007–0001; Sequence 18] 

RIN 9000–AK76 

Federal Acquisition Regulation; FAR 

Case 2006–025, Online 

Representations and Certifications 

Application Review 

AGENCIES: Department of Defense (DoD), 

General Services Administration (GSA), 

and National Aeronautics and Space 

Administration (NASA). 

ACTION: Final rule. 

SUMMARY: The Civilian Agency 

Acquisition Council and the Defense 

Acquisition Regulations Council 

(Councils) have agreed to adopt as final, 

without change, an interim rule 

amending the Federal Acquisition 

Regulation (FAR) to revise the 

prescription for use of clauses for the 

use of Environmental Protection 

Agency-designated products and toxic 

chemical release reporting. 

DATES: Effective Date: September 17, 

2008. 

FOR FURTHER INFORMATION CONTACT Mr. 

Ernest Woodson Procurement Analyst, 

at (202) 501–3775 for clarification of 

content. For information pertaining to 

status or publication schedules, contact 

the FAR Secretariat at (202) 501–4755. 

Please cite FAC 2005–27, FAR case 

2006–025. 

SUPPLEMENTARY INFORMATION: 

A. Background 

DoD, GSA, and NASA published an 

interim rule in the Federal Register at 

72 FR 46359 on August 17, 2007, to 

amend FAR 23.406 and 23.906 to revise 

the prescriptions for the use of 52.223– 

9 and 52.223–14 to provide for their use 

under the same circumstances as the 

prescription for use of their associated 

provisions. These revisions ensure 

compliance with the requirements of 40 

CFR part 247 and 42 U.S.C. 11023. The 

comment period closed October 16, 

2007. No public comments were 

received on the rule. The Councils have 

determined to adopt the interim rule as 

final, without change. 

This is not a significant regulatory 

action and, therefore, was not subject to 

review under Section 6(b) of Executive 

Order 12866, Regulatory Planning and 

Review, dated September 30, 1993. This 

rule is not a major rule under 5 U.S.C. 

804. 

B. Regulatory Flexibility Act 

The Department of Defense, the 

General Services Administration, and 

the National Aeronautics and Space 

Administration certify that this final 

rule will not 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 the 

rule revises language that the Office of 

Management and Budget (OMB) has 

already approved for obtaining 

representations and certifications under 

OMB Control Numbers 9000–0134 and 

9000–0139 for compliance with Section 

6002 of the Resource Conservation and 

Recovery Act and the requirements of 

Executive Order 12969, Emergency 

Planning and Community Right-toKnow Act of 1986. No comments were 

received with regard to an impact on 

small entities. 

C. Paperwork Reduction Act 

The Paperwork Reduction Act does 

apply; however, these changes to the 

FAR do not impose additional 

information collection requirements to 

the paperwork burden previously 

approved under OMB Control Numbers 

9000–0134 and 9000–0139. 

List of Subjects in 48 CFR Part 23 

Government procurement. 

Dated: September 9, 2008. 

Al Matera, 

Director, Office of Acquisition Policy. 

Interim Rule Adopted as Final Without 

Change 

■ Accordingly, under the authority of 40 

U.S.C. 121, the interim rule amending 

48 CFR part 23 which was published in 

the Federal Register at 72 FR 46359, 

August 17, 2007, is adopted as a final 

rule without change. 

[FR Doc. E8–21378 Filed 9–16–08; 8:45 am] 

BILLING CODE 6820–EP–S 

DEPARTMENT OF DEFENSE 

GENERAL SERVICES 

ADMINISTRATION 

NATIONAL AERONAUTICS AND 

SPACE ADMINISTRATION 

48 CFR Parts 30 and 52 

[FAC 2005–27; FAR Case 2007–002; Item 

XI; Docket 2008–0001, Sequence 7] 

RIN 9000–AL09 

Federal Acquisition Regulation; FAR 

Case 2007–002, Cost Accounting 

Standards (CAS) Administration and 

Associated Federal Acquisition 

Regulation Clauses 

AGENCIES: Department of Defense (DoD), 

General Services Administration (GSA), 

and National Aeronautics and Space 

Administration (NASA). 

ACTION: Interim rule with request for 

comments. 

SUMMARY: The Civilian Agency 

Acquisition Council and the Defense 

Acquisition Regulations Council 

(Councils) have agreed on an interim 

rule amending the Federal Acquisition 

Regulation (FAR) to revise the contract 

clauses related to the administration of 

the Cost Accounting Standards (CAS) to 

maintain consistency between the FAR 

and CAS. 

DATES: Effective Date: October 17, 2008. 

Comment Date: Interested parties 

should submit written comments to the 

FAR Secretariat on or before November 

17, 2008 to be considered in the 

formulation of a final rule. 

ADDRESSES: Submit comments 

identified by FAC 2005–27, FAR case 

2007–002, by any of the following 

methods: 

• Regulations.gov: http:// 

www.regulations.gov. Submit comments 

via the Federal eRulemaking portal by 

inputting ‘‘FAR Case 2007–002’’ under 

the heading ‘‘Comment or Submission’’. 

Select the link ‘‘Send a Comment or 

Submission’’ that corresponds with FAR 

Case 2007–002. Follow the instructions 

provided to complete the ‘‘Public 

Comment and Submission Form’’. 

Please include your name, company 

name (if any), and ‘‘FAR Case 2007– 

002’’ on your attached document. 

• Fax: 202–501–4067. 

• Mail: General Services 

Administration, Regulatory Secretariat 

(VPR), 1800 F Street, NW., Room 4041, 

ATTN: Laurieann Duarte, Washington, 

DC 20405. 

Instructions: Please submit comments 

only and cite FAC 2005–27, FAR case 

2007–002, in all correspondence related 


pwalker on PROD1PC71 with RULES3
54012 Federal Register / Vol. 73, No. 181 / Wednesday, September 17, 2008 / Rules and Regulations 

to this case. All comments received will 

be posted without change to http:// 

www.regulations.gov, including any 

personal and/or business confidential 

information provided. 

FOR FURTHER INFORMATION CONTACT Mr. 

Ed Chambers, Procurement Analyst, at 

(202) 501–3221 for clarification of 

content. Please cite FAC 2005–27, FAR 

case 2007–002. For information 

pertaining to status or publication 

schedules, contact the FAR Secretariat 

at (202) 501–4755. 

SUPPLEMENTARY INFORMATION: 

A. Background 

On June 14, 2007, the CAS Board 

published a final rule (72 FR 32809) 

revising the contract clauses for CAS 

administration. The final rule effected 

the following changes: 

• Amended the CAS applicability 

threshold to be the same as the 

threshold for compliance with the Truth 

in Negotiations Act (TINA) as required 

by section 822 of the 2006 National 

Defense Authorization Act (Pub. L. 109– 

163). The TINA threshold is currently 

$650,000. 

• Changed the effective dates of 48 

CFR 9903.201–3 and 48 CFR 9903.201– 

4(a), (c), and (e) from April 2000 and 

June 2000, respectively, to June 2007. 

On June 14, 2000, the CAS Board 

published a final rule (65 FR 37470) 

revising the contract clauses for CAS 

administration. The final rule effected 

the following changes: 

• Specified that the interest rate for 

overpayments by the Government under 

48 CFR 9903.201–4(a), (c), and (e) shall 

be computed at the annual rate 

established under section 6621(a)(2) of 

the Internal Revenue Code of 1986 (26 

U.S.C. 6621(a)(2)). 

In order to maintain consistency 

between CAS and FAR in matters 

relating to the administration of CAS, 

the Councils are revising the FAR as 

outlined below: 

1. FAR 30.201–4(b)(1), the 

prescription for use of the FAR clause 

at 52.230–3, is revised to reflect the 

amendments promulgated by the CAS 

Board on June 14, 2007. 

2. FAR 52.230. The following clauses 

are revised to reflect the amendments 

promulgated by the CAS Board on June 

14, 2007 and June 14, 2000: 

a. FAR 52.230–2, Cost Accounting 

Standards. 

b. FAR 52.230–3, Disclosure and 

Consistency of Cost Accounting 

Practices. 

c. FAR 52.230–5, Cost Accounting 

Standards—Educational Institution. 

3. FAR 52.230–1, Cost Accounting 

Standards Notices and Certification, is 

revised to reflect the amendments 

promulgated by the CAS Board on June 

14, 2007. 

4. FAR 52.230–4, Consistency of Cost 

Accounting Practices, is revised to 

maintain consistency with all other CAS 

clauses in specifying the rate to be used 

to compute interest on overpayments by 

the Government. 

5. FAR 52.230–3(a)(3)(ii) is revised to 

correctly reference 48 CFR 9903.201– 

6(c), Desirable change. 

This is not a significant regulatory 

action and, therefore, was not subject to 

review under Section 6(b) of Executive 

Order 12866, Regulatory Planning and 

Review, dated September 30, 1993. This 

rule is not a major rule under 5 U.S.C. 

804. 

B. Regulatory Flexibility Act 

The interim rule is not expected 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 contracts and subcontracts 

awarded to small businesses are exempt 

from the Cost Accounting Standards. 

Therefore, an Initial Regulatory 

Flexibility Analysis has not been 

performed. The Councils will consider 

comments from small entities 

concerning the affected FAR Parts 30 

and 52 in accordance with 5 U.S.C. 610. 

Interested parties must submit such 

comments separately and should cite 5 

U.S.C 601, et seq. (FAC 2005–27, FAR 

case 2007–002), in correspondence. 

C. Paperwork Reduction Act 

The Paperwork Reduction Act does 

not apply because the changes to the 

FAR do not impose information 

collection requirements that require the 

approval of the Office of Management 

and Budget under 44 U.S.C. 3501, et 

seq. 

D. Determination to Issue an Interim 

Rule 

A determination has been made under 

the authority of the Secretary of Defense 

(DoD), the Administrator of General 

Services (GSA), and the Administrator 

of the National Aeronautics and Space 

Administration (NASA) that urgent and 

compelling reasons exist to promulgate 

this interim rule without prior 

opportunity for public comment. This 

action is necessary because Federal 

Acquisition Regulation Part 30, Cost 

Accounting Standards, describes 

policies and procedures for applying the 

Cost Accounting Standards Board 

(CASB) rules and regulations (48 CFR 

Chapter 99 (FAR Appendix). Without 

this interim rule, FAR Part 30 is 

inconsistent with the Cost Accounting 

Standards that it is to describe. 

However, pursuant to Public Law 98– 

577 and FAR 1.501, the Councils will 

consider public comments received in 

response to this interim rule in the 

formation of the final rule. 

List of Subjects in 48 CFR Parts 30 and 

52 

Government procurement. 

Dated: September 9, 2008. 

Al Matera, 

Director, Office of Acquisition Policy. 

■ Therefore, DoD, GSA, and NASA 

amend 48 CFR parts 30 and 52 as set 

forth below: 

■ 1. The authority citation for 48 CFR 

parts 30 and 52 continues to read as 

follows: 

Authority: 40 U.S.C. 121(c); 10 U.S.C. 

chapter 137; and 42 U.S.C. 2473(c). 

PART 30—COST ACCOUNTING 

STANDARDS ADMINISTRATION 

30.201–4 [Amended] 

■ 2. Amend section 30.201–4 in 

paragraph (b)(1) by removing 

‘‘$500,000’’ and adding ‘‘$650,000’’ in 

its place. 

PART 52—SOLICITATION PROVISIONS 

AND CONTRACT CLAUSES 

52.230–1 [Amended] 

■ 3. Amend section 52.230–1 by 

revising the date of the provision to read 

‘‘(OCT 2008)’’, and by removing from I. 

Disclosure Statement—Cost Accounting 

Practices and Certification, in paragraph 

(a) ‘‘$500,000’’ and adding ‘‘$650,000’’ 

in its place. 

52.230–2 [Amended] 

■ 4. Amend section 52.230–2 by— 

■ a. Revising the date of the clause to 

read ‘‘(OCT 2008)’’; 

■ b. Removing from paragraph (a)(5) 

‘‘6621’’ and adding ‘‘6621(a)(2)’’ in its 

place each time it appears; and 

■ c. Removing from paragraph (d) 

‘‘$500,000’’ and adding ‘‘$650,000’’ in 

its place. 

■ 5. Amend section 52.230–3 by— 

■ a. Revising the date of the clause; 

■ b. Removing from paragraph (a)(3)(ii) 

‘‘9903.201–6(b)’’ and adding ‘‘9903.201– 

6(c)’’ in its place; 

■ c. Revising the second sentence of 

paragraph (a)(4); and 

■ d. Removing from paragraph (d)(2) 

‘‘$500,000’’ and adding ‘‘$650,000’’ in 

its place. 

■ The revised text reads as follows: 

52.230–3 Disclosure and Consistency of 

Cost Accounting Practices. 

* * * * * 


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Federal Register / Vol. 73, No. 181 / Wednesday, September 17, 2008 / Rules and Regulations 54013 

DISCLOSURE AND CONSISTENCY OF 

COST ACCOUNTING PRACTICES (OCT 

2008) 

(a) * * * 

(4) * * * Such adjustment shall provide for 

recovery of the increased costs to the United 

States together with interest thereon 

computed at the annual rate established 

under section 6621(a)(2) of the Internal 

Revenue Code of 1986 (26 U.S.C. 6621(a)(2)), 

from the time the payment by the United 

States was made to the time the adjustment 

is effected. 

* * * * * 

52.230–4 [Amended] 

■ 6. Amend section 52.230–4 by 

revising the date of the clause date to 

read ‘‘(OCT 2008)’’; and removing 

‘‘6621’’ and adding ‘‘6621(a)(2)’’ in its 

place each time it appears. 

52.230–5 [Amended] 

■ 7. Amend section 52.230–5 by— 

■ a. Revising the date of the clause date 

to read ‘‘(OCT 2008)’’; 

■ b. Removing from paragraph (a)(5) 

‘‘6621’’ and adding ‘‘6621(a)(2)’’ in its 

place each time it appears; and 

■ c. Removing from paragraph (d)(2) 

‘‘$500,000’’ and adding ‘‘$650,000’’ in 

its place. 

[FR Doc. E8–21367 Filed 9–16–08; 8:45 am] 

BILLING CODE 6820–EP–S 

DEPARTMENT OF DEFENSE 

GENERAL SERVICES 

ADMINISTRATION 

NATIONAL AERONAUTICS AND 

SPACE ADMINISTRATION 

48 CFR Parts 30 and 52 

[FAC 2005–27; FAR Case 2006–004; Item 

XII; Docket 2008–0001; Sequence 14] 

RIN 9000–AK58 

Federal Acquisition Regulation; FAR 

Case 2006–004, CAS Administration 

AGENCIES: Department of Defense (DoD), 

General Services Administration (GSA), 

and National Aeronautics and Space 

Administration (NASA). 

ACTION: Final rule. 

SUMMARY: The Civilian Agency 

Acquisition Council and the Defense 

Acquisition Regulations Council 

(Councils) have agreed to adopt a 

proposed rule, published in the Federal 

Register at 71 FR 58338, October 3, 

2006, as a final rule, with minor 

changes. The rule amends the Federal 

Acquisition Regulation (FAR) to 

implement revisions to the regulations 

related to the administration of the Cost 

Accounting Standards (CAS) as they 

pertain to contracts with foreign 

concerns, including United Kingdom 

(U.K.) concerns. 

DATES: Effective Date: October 17, 2008. 

FOR FURTHER INFORMATION CONTACT: For 

clarification of content, contact Mr. 

Edward Chambers, at (202) 501–3221. 

For information pertaining to status or 

publication schedules, contact the 

Regulatory Secretariat at (202) 501– 

4755. Please cite FAC 2005–27, FAR 

case 2006–004. 

SUPPLEMENTARY INFORMATION: 

A. Background 

The Councils published a proposed 

rule in the Federal Register at 71 FR 

58338, October 3, 2006, to maintain 

consistency between CAS and FAR in 

matters relating to disclosure 

requirements and the administration of 

CAS for contracts awarded to foreign 

concerns, including U.K. concerns. 

This proposed rule was issued in 

response to the Cost Accounting 

Standards Board’s interim rule (70 FR 

29457, May 23, 2005) (finalized without 

change at 72 FR 32546, June 13, 2007), 

revising the applicability of CAS to U.K. 

contracts and subcontracts. 

The Councils received no comments 

on the proposed rule and have adopted 

the proposed rule as a final rule with 

minor changes. The minor changes to 

30.201–4(c) clarify that clause 52.230–4 

need not be included in contracts with 

foreign concerns otherwise exempt from 

CAS coverage, and that foreign concerns 

do not include foreign governments, or 

their agents or instrumentalities. 

This is not a significant regulatory 

action and, therefore, was not subject to 

review under Section 6(b) of Executive 

Order 12866, Regulatory Planning and 

Review, dated September 30, 1993. This 

rule is not a major rule under 5 U.S.C. 

804. 

B. Regulatory Flexibility Act 

The Department of Defense, the 

General Services Administration, and 

the National Aeronautics and Space 

Administration certify that this final 

rule will not 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 all 

small businesses are exempt from CAS. 

C. Paperwork Reduction Act 

The Paperwork Reduction Act does 

not apply because the changes to the 

FAR do not impose information 

collection requirements that require the 

approval of the Office of Management 

and Budget under 44 U.S.C. 3501, et 

seq. 

List of Subjects in 48 CFR Parts 30 and 

52 

Government procurement. 

Dated: September 9, 2008. 

Al Matera, 

Director, Office of Acquisition Policy. 

■ Therefore, DoD, GSA, and NASA 

amend 48 CFR parts 30 and 52 as set 

forth below: 

■ 1. The authority citation for 48 CFR 

parts 30 and 52 continues to read as 

follows: 

Authority: 40 U.S.C. 121(c); 10 U.S.C. 

chapter 137; and 42 U.S.C. 2473(c). 

PART 30—COST ACCOUNTING 

STANDARDS ADMINISTRATION 

■ 2. Amend section 30.201–4 by 

revising paragraph (c) to read as follows: 

30.201–4 Contract clauses. 

* * * * * 

(c) Disclosure and Consistency of Cost 

Accounting Practices for Contracts 

Awarded to Foreign Concerns. The 

contracting officer shall insert the clause 

at FAR 52.230–4, Disclosure and 

Consistency of Cost Accounting 

Practices for Contracts Awarded to 

Foreign Concerns, in negotiated 

contracts with foreign concerns, unless 

the contract is otherwise exempt from 

CAS (see 48 CFR 9903.201–1). Such 

contracts are subject to CAS 401 and 

402 under 48 CFR 9903.201–1(b)(4)(FAR 

Appendix). Foreign concerns do not 

include foreign governments or their 

agents or instrumentalities. 

* * * * * 

PART 52—SOLICITATION PROVISIONS 

AND CONTRACT CLAUSES 

■ 3. Amend section 52.230–4 by 

revising the section heading, the clause 

heading and date, and the first, second, 

and fourth sentences of the clause to 

read as follows. 

52.230–4 Disclosure and Consistency of 

Cost Accounting Practices for Contracts 

Awarded to Foreign Concerns. 

* * * * * 

DISCLOSURE AND CONSISTENCY OF 

COST ACCOUNTING PRACTICES FOR 

CONTRACTS AWARDED TO FOREIGN 

CONCERNS (OCT 2008). 

The Contactor agrees that it will 

consistently follow the cost accounting 

practices disclosed on FORM CASB DS–1, or 

other disclosure form as permitted by 48 CFR 

9903.202–1(e), in estimating, accumulating, 

and reporting costs under this contract, and 

comply with the requirements of CAS 401, 

Consistency in Estimating, Accumulating, 

and Reporting Costs, and CAS 402, 

Consistency in Allocating Costs Incurred for 

the Same Purpose. In the event the 

Contractor fails to follow such practices, or 


pwalker on PROD1PC71 with RULES3