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   <concept id="DFARS_242.803"
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      <title class="- topic/title ">
         <ph props="autonumber" class="- topic/ph ">242.803</ph> Disallowing costs after incurrence.</title>
      <conbody class="- topic/body  concept/conbody ">
         <p outputclass="List1" class="- topic/p ">(a)  <i class="+ topic/ph hi-d/i ">Contracting officer receipt of vouchers.  </i>Contracting officer receipt of vouchers is applicable only for cost-reimbursement contracts with the Canadian Commercial Corporation.  See 
               <xref outputclass="fm:ParaNumOnly"
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                  base="i1378999"
                  href="225.870-5.dita#DFARS_225.870-5">225.870-5</xref>
            (b) for invoice procedures.</p>
         <p outputclass="List1" class="- topic/p ">(b)  <i class="+ topic/ph hi-d/i ">Auditor receipt of voucher.</i>
         </p>
         <p outputclass="List3" class="- topic/p ">(i)  The contract auditor is the authorized representative of the contracting officer for—</p>
         <p outputclass="List4" class="- topic/p ">(A)  Receiving vouchers from contractors electronically or by other delivery methods as directed by the terms of the contract;</p>
         <p outputclass="List4" class="- topic/p ">(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;</p>
         <p outputclass="List4" class="- topic/p ">(C)  Reviewing completion/final vouchers and sending them to the administrative contracting officer; and</p>
         <p outputclass="List4" class="- topic/p ">(D)  Issuing DCAA Forms 1, Notice of Contract Costs Suspended and/or Disapproved, to deduct costs where allowability is questionable.</p>
         <p outputclass="List3" class="- topic/p ">(ii)  The administrative contracting officer—</p>
         <p outputclass="List4" class="- topic/p ">(A)  Approves all completion/final vouchers and sends them to the disbursing officer; and</p>
         <p outputclass="List4" class="- topic/p ">(B)  May issue or direct the issuance of DCAA Form 1 on any cost when there is reason to believe it should be suspended or disallowed.</p>
      </conbody>
   </concept>
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