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Overview

This section mandates the inclusion of FAR clause 52.242-1, Notice of Intent to Disallow Costs, in specific types of contracts where the government bears significant cost risk or where pricing is not fixed.

Key Rules

  • Mandatory Prescription: The Contracting Officer is required to insert clause 52.242-1 into both solicitations and awarded contracts under specific conditions.
  • Applicable Contract Types: The requirement applies to:
    • Cost-reimbursement contracts.
    • Fixed-price incentive contracts.
    • Contracts featuring price redetermination provisions.

Practical Implications

  • Due Process for Contractors: This ensures that contractors receive formal notification and a chance to respond before the government officially disallows specific costs.
  • Risk Management: By mandating this clause in flexible-pricing arrangements, the government establishes a standardized procedure for addressing cost disputes and protecting taxpayer funds during contract performance.

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