[Federal Register Volume 59, Number 248 (Wednesday, December 28, 1994)]
[Unknown Section]
[Page ]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 94-30650]


[Federal Register: December 28, 1994]


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GENERAL SERVICES ADMINISTRATION
DEPARTMENT OF DEFENSE

GENERAL SERVICES ADMINISTRATION

NATIONAL AERONAUTICS AND SPACE ADMINISTRATION

48 CFR Parts 28, 30, 32, 42, 44, and 52

[FAC 90-23; FAR Case 92-18; Item XIX]
RIN 9000-AF04


Federal Acquisition Regulation; Cost Accounting Standards

AGENCIES: Department of Defense (DOD), General Services Administration 
(GSA), and National Aeronautics and Space Administration (NASA).

ACTION: Interim rule adopted as final.

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SUMMARY: The Civilian Agency Acquisition Council and the Defense 
Acquisition Regulations Council have agreed to convert the interim 
rule, published in the Federal Register at 57 FR 39586, August 31, 
1992, to a final rule with changes, based on an analysis of public 
comments. This regulatory action was not subject to Office of 
Management and Budget review under Executive Order 12866, dated 
September 30, 1993.

EFFECTIVE DATE: February 27, 1995.

FOR FURTHER INFORMATION CONTACT: Mr. Jeremy Olson at (202) 501-3221 in 
reference to this FAR case. For general information, contact the FAR 
Secretariat, Room 4037, GS Building, Washington, DC 20405, (202) 501-
4755. Please cite FAC 90-23, FAR case 92-18.

SUPPLEMENTARY INFORMATION:

A. Background

    The Cost Accounting Standards Board issued a final rule in the 
Federal Register on April 17, 1992, recodifying the Cost Accounting 
Standards (CAS) at 48 CFR Chapter 99 (57 FR 14148). The CAS previously 
appeared in both 48 CFR Part 30 and 4 CFR Parts 331 through 420. An 
interim rule was published in the Federal Register at 57 FR 39586, 
August 31, 1992 as FAC 90-12, to amend the FAR based on the 
recodification. The interim rule removed the CAS rules and regulations 
from FAR Subpart 30.3 and the standards from FAR Subpart 30.4. It also 
implemented revised CAS provisions and clauses.
    Several editorial revisions were made to the interim rule based on 
public comments.
    FAR 30.201-4(d)(2) was revised to refer to the clause at 52.230-5, 
rather than the clause at 52.230-2. FAR 30.601(b) was revised by 
substituting the word ``after'' for ``of,'' so that it reads ``Within 
30 days after the award of any new contract * * *'' FAR 30.602-2(a)(4) 
was revised to add a new second sentence reading: ``If the ACO 
determines that the contractor's practices are in noncompliance, a 
written explanation shall be provided as to why the ACO disagrees with 
the contractor's rationale.'' FAR 30.602-3(a) was revised to refer to 
voluntary changes to disclosed or established cost accounting practices 
rather than to voluntary change to disclosure statements. Minor 
editorial amendments or corrections were made to the introductory 
paragraph of the clause at 52.230-5, to paragraphs (a)(1), (b)(1), (d) 
and (f) of the clause, and to Parts 28, 32, 42, and 44.

B. Regulatory Flexibility Act

    This 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 small 
businesses are exempt from the application of the Cost Accounting 
Standards. An Initial Regulatory Flexibility Analysis has, therefore, 
not been performed. Comments from small entities concerning the 
affected FAR subpart will also be considered in accordance with 5 
U.S.C. 610. Such comments must be submitted separately and cite 5 
U.S.C. 601, et seq. (FAR Case 92-18), in correspondence.

C. Paperwork Reduction Act

    The Paperwork Reduction Act does not apply because the changes to 
the FAR do not impose recordkeeping or information collection 
requirements, or collections of information from offerors, contractors, 
or members of the public which require the approval of the Office of 
Management and Budget under 44 U.S.C. 3501, et seq.
    The information collection associated with the Cost Accounting 
Standards was approved by the Office of Management and Budget and 
assigned Control Number 0348-0051.

List of Subjects in 48 CFR Parts 28, 30, 32, 42, 44, and 52

    Government procurement.

Words of Issuance

    Interim Rule Adopted as Final with Changes.
    For reasons set out in the preamble, the interim rule published in 
the Federal Register of August 31, 1992 (57 FR 39586) (amending 48 CFR 
parts 15, 30, 31, and 52) is adopted as final with the changes set 
forth in FAC 90-23, FAR case 93-27, item XX, which immediately follows 
this document.

    Dated: December 7, 1994.
Albert A. Vicchiolla,
Director, Office of Federal Acquisition Policy.
[FR Doc. 94-30650 Filed 12-27-94; 8:45 am]
BILLING CODE 6820-34-P