SNPO, Germantown.. SNPO, Cleveland Extension__ SNPCSNPNSNPO, Nevada Extension---- Contracts shall be numbered serially by the organization unit authorized to assign such numbers, commencing with the number 1 and continuing in succession without regard to fiscal year or type of contract, for example: NAS5-300; NAS5-301. If the contract is a facilities contract, the letter "F," in parentheses, shall be added at the end of the serial number for identification purposes, for example: NAS1-600 (F). When the series of numbers under a symbol exceeeds five digits (99,999), a new series of numbers will be used beginning the series with number 1 and followed by the capital letter "A." Should additional series become necessary, they will be distinguished by the capital letters "B," "C," "D," etc., as may be required. § 18-50.302-5 Modifications. Supplemental agreements, change orders, and renewals of leases shall bear the same identification as the original ceeds 5 digits (99,999), a new series will be used beginning the series with number 1 and followed by the capital letter "A." Should additional series become necessary they will be distinguished by the capital letters "B," "C," "D," etc., as may be required. § 18-50.304 Grants and supplements. § 18-50.304-1 Grants. Grants shall be identified by letter symbols for the various types of grants, followed by a hyphen and a serial number. The serial numbers for each type of grant will begin with the number 1 and continue in succession without regard to fiscal year. The symbols for the types of grants and examples of each are set forth below: (a) Research Grants. Research grants shall be identified by the letter symbol "NsG." (Example: NSG-25.) and shall be numbered consecutively. (Example: Grant NSG-25, Supplement No. 1.) § 18-50.305 Distribution of contracts, grants, and purchase orders. Distribution of contracts, grants, purchase orders, and modifications or supplements thereto shall be made by the initiating office in accordance with its requirements, except that in all cases not less than two copies will be furnished to paying offices, one of which will support the payment file and be retained for audit purposes in accordance with and modifications thereto requiring the § 18-50.306. One copy of all contracts approval of the Director of Procurement will be retained by the Office of Procure ment. (b) Training Grants. Training grants shall be identified by the letter symbol § 18-50.306 Retention of documents for "NSG(T)." (Example: NSG (T)-300.) on-site audit. NASA contracts, grants, and purchase orders are subject to on-site audit by the General Accounting Office. The originals or a signed copy of these documents and supporting data shall be retained by the installation to be available to the General Accounting Office for audit purposes. 1 1 1 As used in this Subpart 18-51, the following terms have the meaning stated below: (a) "Cost-reimbursement type contracts" include cost, cost-plus-a-fixedfee, cost-plus-an-incentive-fee, costsharing, labor-hour, and time and material contracts. (b) "Completion voucher or completion invoice" are terms used to identify a voucher or invoice which includes the entire or remaining contract costs and/ or fee upon completion of work under a Government contract. To establish a basis for a cooperative and efficient relationship, a conference should be arranged, when deemed necessary by the contracting officer, between representatives of the contractor and cognizant Government personnel, including the cognizant audit agency auditor and financial management personnel, to acquaint the contractor with contractual requirements and NASA procedures for administering the contract. The Government representatives should explain the procedures to be followed in presenting claims and obtaining reimbursement, the requirements as to documentary evidence, the administrative approvals required, the manner in which administrative approvals are given, and reporting requirements under the terms of the contract. Specific items which should be discussed include: (a) Audit of the contractor's records and examination of his procedures; (b) Withholding of contractual reserves; (c) Allowability of costs under applicable contract cost principles and the segregation of unallowable costs thereunder: (d) Subcontracting policies; and (e) Procedures and contractor's rights under the "Disputes" clause. § 18-51.403 Vouchers-general. (a) The frequency of submission of claims for payment is generally specified in the contract. In the absence of a contract provision to the contrary, the contractor should be requested to submit reimbursement claims once each month, or at more frequent intervals if approved by the contracting officer or his authorized representative. The contracting officer will request the contractor to consolidate claims under one contract as much as possible to minimize the number of vouchers. Only charges pertaining to one contract may be inIcluded on the same voucher. (b) As a part of each voucher submission, the contracting officer shall request the contractor to provide an analysis of the total vouchered charges. Where data is readily available from the contractor's records, a limited analysis may be placed on the face of Public Voucher for Purchases and Services Other Than Personal (Standard Form 1034): Provided, The reliability of the contractor has otherwise been established. As a minimum, the analysis shall include fee and cumulative and current costs broken down by cost elements. When a more detailed analysis is required, the Continuation Sheet (Standard Form 1035) or an attachment may be used. (c) Where the amount of fee claimed depends on a computation based on physical progress or rate of delivery of the completed item, the contracting officer shall request the contractor to show the basis for computing the fee installment on the voucher (face or reverse of Standard Form 1035) or on an attachment. Prior to approving the voucher for payment, the contracting officer shall, as appropriate, verify the status of the contract by coordinating with cognizant Government personnel (1.e., technical, audit, and financial personnel). (d) As an aid to administration, the contracting officer shall direct the contractor to submit separate vouchers for each of the categories of charges enumerated below: (1) Reclaim vouchers covering items of cost initially allowed and reimbursed to the contractor, but subsequently deducted administratively or refunded by the contractor, due to the issuance of a General Accounting Office exception; (2) Costs reserved in final settlement (these reservations are ordinarily set forth in the final release of the settlement agreement under a terminated contract; the contractor should clearly indicate on the vaucher the specific exception in the final release or settlement agreement under which the amount sought to be reimbursed is claimed); and (3) Abatement of disapproved costs for income taxes paid thereon (see Section 1481 of the Revenue Code of 1954). The voucher should be accompanied by an authenticated copy of the applicable tax reduction as calculated by the cognizant Director of Internal Revenue. § 18-51.404 Provisional approval of vouchers. (a) The eligibility for reimbursement of claims submitted by a contractor for costs or payment of fee shall be determined pursuant to the terms of the contract. Authority for payment must be established before any reimbursements under the contract are approved. In no event will a reimbursement claim be processed by the contracting officer for payment which would result in cumulative payment in excess of the maximum amount payable as limited by the contract. (b) Normally, the contractor shall be instructed to submit reimbursement vouchers under cost-type contracts directly to the contracting officer for approval prior to payment. All vouchers, with the exception of the completion voucher, shall be marked "Provisionally Approved Subject to Final Audit,” signed by the contracting officer, and forwarded to the NASA fiscal or financial management office designated in the administrative recitals of the contract. Questionable costs of significant amounts determined through periodic audit or otherwise shall be suspended or disapproved prior to approval of the voucher. In those situations where (1) there is reason to question the reliability or accuracy of the contractor's claim, (2) there is an indication of cost overrun, or (3) the submission is the contractor's initial claim and the contractor is not then receiving reimbursement under a cost-reimbursement type prime contract, the recommendations of the cognizant auditor should be requested prior to approval. § 18-51.405 Completion voucher. Upon receipt of a completion voucher, the contracting officer shall furnish a copy, with supporting forms, to the cognizant auditor for final audit prior ta payment. The completion voucher shall be supported by the contractor's (or assignee's) release and assignment forms, and the final schedule of cumulative cost under the contract. Completion vouchers shall not be approved until the results of the final audit have been received by the contracting officer. § 18-51.406 Withholding pursuant to contract terms. Unless the contractor has deducted from his claims amounts required to be withheld pursuant to the provisions of the contract, the contracting officer shall make the deduction therefor. Such deductions shall be treated as suspensions and be covered by Notice of Costs Suspended and/or Disapproved (NASA Form 456 or DD Form 396). Amounts de ducted may be resubmitted by the con- § 18-51.408 Distribution of vouchers. tractor at such time as the contractor has evidenced compliance with the requirements necessary to permit payment and may, in any event, be claimed on the completion voucher. § 18-51.407 Alteration of vouchers. Vouchers which have not been properly prepared by the contractor should be returned for revision. No erasures will be made on a voucher or a continuation sheet. However, a voucher and/or continuation sheet or its equivalent which requires alteration may be changed by striking out the incorrect item and writing in the correct item. An alteration made by the contractor must be initialed by the contractor. An alteration made by the contracting officer must be initialed by the contracting officer and may be made only in accordance with 36 Comp. Gen. 769 which provides that when errors in computations or extensions are detected, where the payee has clearly made claim for the full quantity of materials or services and at the proper unit price, the claim may be altered upward or downward prior to approval provided the adjustment does not exceed $10. Vouchers may be adjusted by contracting officers: Provided, NASA Form 456 or DD Form 396 is not otherwise required for costs suspended and/or disapproved and the errors are not too numerous to correct. The incorrect computation or extension may be altered by drawing a line through the incorrect amount and inserting the corrected amount on the original and all copies of the voucher. Each alteration must be initialed. The amount of the error will be deducted from or added to the total (a) The following is the minimum distribution to be made of vouchers. NASA contracting officer's Through NASA contracting office. Project management office (when required). Contractor (paid copy). Cognizant audit agency (paid copy).. SF SF SF SF 1035 1035A 1034 1034 A (if (if any) any) 1 1 1 1 1 1 1 1 1 (b) After processing and approval of vouchers by the contracting officer, all copies of the vouchers except the contracting officer's file copy shall be forwarded to the installation fiscal or financial management office for certification, payment, and distribution. § 18-51.409 Cost-reimbursement type subcontracts and billings. (a) The contracting officer shall advise the contractor who placed a cost-reimbursement type subcontract of his responsibility for the proper performance of the subcontractor and the financial settlement with the subcontractor. While the prime contractor's or uppertier subcontractor's responsibility for a proper financial settlement includes the obligation to perform an adequate audit of the subcontractor, in appropriate circumstances audit by a Government auditor may be advisable. Adherence to this policy will ensure consistent treatment of subcontractor's cost, reduce du of Standard Form 1035, if submitted, and plicate auditing of the same records by will also be deducted from or added to the total by use of the "Differences" block on Standard Form 1034. Contractors will be notified, by NASA Form 456 or DD Form 396, of mathematical errors which overstate the total amount claimed in excess of $10. If an underclaim is in excess of $10, the actual amount claimed, if otherwise proper, may be processed for payment. Contractors should be notified of any errors detected or of any adjustments made according to this policy. two or more groups of auditors, and reduce the costs incurred by the prime contractor. (b) The contracting officer shall advise the contractor to request the subcontractors to prepare their claims or commercial invoices and submit them directly to the prime contractor or uppertier subcontractor who placed the subcontract with copies to the Government auditor and the contracting officer's authorized representative cognizant of the subcontractor. Charges should be itemized in the same detail and manner re |