Overview
FAR Subpart 46.6 establishes the requirement for agencies to create standardized procedures for documenting the inspection and acceptance of goods and services. It ensures that there is a formal paper or electronic trail, such as Material Inspection and Receiving Reports (MIRRs), to serve as evidence that the government has verified and officially received contracted items.
Key Rules
- Agency Mandate: Federal agencies are required to prescribe specific procedures and instructions for the use, preparation, and distribution of inspection and receiving reports.
- Evidence of Compliance: These reports serve as the primary legal evidence that Government inspection (under FAR 46.401) and acceptance (under FAR 46.501) have occurred.
- Documentation Variety: The subpart covers both formal Material Inspection and Receiving Reports and commercial shipping documents or packing lists used for the same purpose.
- Workflow Coverage: Regulations must address the entire lifecycle of the document: how it is used, how it is prepared, and to whom it is distributed.
Responsibilities
- Federal Agencies: Responsible for developing and maintaining the specific instructions and forms (e.g., Department of Defense use of the DD Form 250 or Wide Area Workflow).
- Contracting Officers/Quality Assurance Representatives (QARs): Responsible for ensuring that the inspection and acceptance documented on these reports accurately reflect the contract's requirements.
- Contractors: Typically responsible for preparing the reports or shipping documents to accompany deliveries, as prescribed by the specific agency’s procedures.
- Receiving Activity: Responsible for signing or electronically acknowledging the reports to trigger the payment process.
Practical Implications
- The "Gateway" to Payment: In real-world contracting, the documentation described in this subpart is often the "trigger" for the payment office. Without a properly executed MIRR (like a DD Form 250 in the DoD), the government cannot legally pay the contractor’s invoice.
- Audit Readiness: These reports are critical during post-award audits, as they provide a definitive timeline of when the risk of loss shifted from the contractor to the government.
- Digital Transformation: While the FAR mentions "documents," most modern applications of this rule occur through electronic systems like WAWF (Wide Area Workflow), which digitizes the inspection and receiving report process to accelerate the "Procure-to-Pay" cycle.