Change Order Accounting; FAR Sections Affected: 43.205; 52.243-6

ICR 201203-9000-013

OMB: 9000-0026

Federal Form Document

Forms and Documents
Document
Name
Status
Supporting Statement A
2013-03-26
IC Document Collections
ICR Details
9000-0026 201203-9000-013
Historical Active 200908-9000-010
FAR
Change Order Accounting; FAR Sections Affected: 43.205; 52.243-6
Revision of a currently approved collection   No
Regular
Approved without change 04/26/2013
Retrieve Notice of Action (NOA) 03/26/2013
  Inventory as of this Action Requested Previously Approved
04/30/2016 36 Months From Approved 04/30/2013
127,632 0 157,500
127,632 0 26,355
0 0 0

Federal Acquisition Regulation 43.205 allows a contracting officer, whenever the estimated cost of a change or series of related changes exceeds $100,000, to assert the right in the clause at FAR 52.243-6, Change Order Accounting, to require the contractor to maintain separate accounts for each change or series of related changes. Each account shall record all incurred segregable, direct costs (less allocable credits) of work, changed and unchanged, allocable to the change. These accounts are to be maintained until the parties agree to an equitable adjustment for the changes or until the matter is conclusively disposed of under the Disputes clause. This requirement is necessary in order to be able to account properly for costs associated with changes in supply and research and development contracts that are technically complex and incur numerous changes.

None
None

Not associated with rulemaking

  77 FR 51804 08/27/2012
78 FR 18342 03/26/2013
Yes

1
IC Title Form No. Form Name
Change Order Accounting; FAR Sections Affected: 43.205; 52.243-6

  Total Approved Previously Approved Change Due to New Statute Change Due to Agency Discretion Change Due to Adjustment in Estimate Change Due to Potential Violation of the PRA
Annual Number of Responses 127,632 157,500 0 -29,868 0 0
Annual Time Burden (Hours) 127,632 26,355 0 101,277 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
Yes
Changing Regulations
No
The information collection requirement in the FAR is reduced significantly. The reduction was possible because the improvement in Generally Accepted Accounting Principles (GAAP), the use of FAR cost principles (FAR subpart 31.2), and expanded use of Cost Accounting Standards (CAS) enable the Government, in most cases, to account for the cost of changes without having to resort to change order accounting.

$0
No
No
No
No
No
Uncollected
Michael Jackson 2022084949 MichaelO.Jackson@gsa.gov

  No

On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).
The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:
 
 
 
 
 
 
 
    (i) Why the information is being collected;
    (ii) Use of information;
    (iii) Burden estimate;
    (iv) Nature of response (voluntary, required for a benefit, or mandatory);
    (v) Nature and extent of confidentiality; and
    (vi) Need to display currently valid OMB control number;
 
 
 
If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.
03/26/2013


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