28 C.F.R. PART 100—COST RECOVERY REGULATIONS, COMMUNICATIONS ASSISTANCE FOR LAW ENFORCEMENT ACT OF 1994
Title 28 - Judicial Administration
Authority: 47 U.S.C. 1001–1010; 28 CFR 0.85(o).
Source: 62 FR 13324, Mar. 20, 1997, unless otherwise noted.
These Cost Recovery Regulations were developed to define allowable costs and establish reimbursement procedures in accordance with section 109(e) of Communications Assistance for Law Enforcement Act (CALEA) (Public Law 103–414, 108 Stat. 4279, 47 U.S.C. 1001–1010). Reimbursement of costs is subject to the availability of funds, the reasonableness of costs, and an agreement by the Attorney General or designee to reimburse costs prior to the carrier's incurrence of said costs. Allocable means chargeable to one or more cost objectives and can be distributed to them in reasonable proportion to the benefits received. Business unit means any segment of an organization for which cost data are routinely accumulated by the carrier for tracking and measurement purposes. Cooperative agreement means the legal instrument reflecting a relationship between the government and a party when— (1) The principal purpose of the relationship is to reimburse the carrier to carry out a public purpose of support or stimulation authorized by a law of the United States; and (2) Substantial involvement is expected between the government and carrier when carrying out the activity contemplated in the agreement. Cost element means a distinct component or category of costs (e.g. materials, direct labor, allocable direct costs, subcontracting costs, other costs) which is assigned to a cost objective. Cost objective means a function, organizational subdivision, contract, or other work unit for which cost data are desired and for which provision is made to accumulate and measure the cost of processes, products, jobs, capitalized projects, etc. Cost pool means groupings of incurred costs identified with two or more cost objectives, but not identified specifically with any final cost objective. Direct supervision means immediate or first-level supervision. Directly allocable cost means any cost that is directly chargeable to one or more cost objectives and can be distributed to them in reasonable proportion to the benefits received. Directly assignable cost means any cost that can be wholly attributed to a cost objective. Directly associated cost means any directly assignable cost or directly allocable cost which is generated solely as a result of incurring another cost, and which would not have been incurred had the said cost not been incurred. Final cost objective means a cost objective that has allocated to it, both assignable and allocable costs and, in the carrier's accumulation system, is one of the final accumulation points. Installed or deployed means that, on a specific switching system, equipment, facilities, or services are operable and available for use by the carrier's customers. Labor cost means the sum of the payroll cost, payroll taxes, and directly associated benefits. Network operations costs means all directly associated costs related to the ongoing management and maintenance of a telecommunications carrier's network. Plant costs means the directly associated costs related to the modifications of specific kinds of telecommunications plants, such as switches, intelligent peripherals and other network elements. These costs shall include the costs of inspecting, testing and reporting on the condition of telecommunications plant to determine the need for replacements, rearranges and changes; rearranging and changing the location of plant not retired; inspecting after modifications have been made; the costs of modifying equipment records, such as administering trunking and circuit layout work; modifying operating procedures; property held for future telecommunications use; provisioning costs; network operations costs; and receiving training to perform plant work. Also included are the costs of direct supervision and office support of this work. Provisioning costs means all costs directly associated with the resources expended within a telecommunications carrier's network to provide a connection and/or service to an end user of the telecommunications service. Trade secrets/proprietary information means information which is in the possession of a carrier but not generally available to the public, which that carrier desires to protect against unrestricted disclosure or competitive use, and which is clearly identified as such at the time of its disclosure to the government. Unit cost means the directly associated cost of a single unit of a good or service which is included in a cost element. (a) Costs that are eligible for reimbursement under section 109(e) CALEA are: (1) All reasonable plant costs directly associated with the modifications performed by carriers in connection with equipment, facilities, and services installed or deployed on or before January 1, 1995, to establish the capabilities necessary to comply with section 103 of CALEA, until the equipment, facility, or service is replaced or significantly upgraded or otherwise undergoes major modifications; (2) Additional reasonable plant costs directly associated with making the assistance capability requirements found in section 103 of CALEA reasonably achievable with respect to equipment, facilities, or services installed or deployed after January 1, 1995, in accordance with the procedures established in CALEA section 109(b); and (3) Reasonable plant costs directly associated with modifications to any of a carrier's systems or services, as identified in the Carrier Statement required by CALEA section 104(d), that do not have the capacity to accommodate simultaneously the number of interceptions, pen registers, and trap and trace devices set forth in the Capacity Notice(s) published in accordance with CALEA section 104. (b) Allowable plant costs shall include: (1) The costs of installation, inspection, and testing of the telecommunications plant, and inspection after modifications have been made; and (2) The costs of direct supervision and office support for this work for plant costs. (c) In the case of any modification that may be used for any purpose other than lawfully authorized electronic surveillance by a government law enforcement agency, this part permits recovery of only the incremental cost of making the modification suitable for such law enforcement purposes. (d) Reasonable costs that are directly associated with the modifications performed by a carrier as described in §100.11(a) are recoverable. These allowable costs are limited to directly assignable and directly allocable costs incurred by the business units whose efforts are expended on the implementation of CALEA requirements. (a) A cost is reasonable if, in its nature and amount, it does not exceed that which would be incurred by a prudent person in the conduct of competitive business. Reasonableness of specific costs must be examined with particular care in connection with the carrier or its separate divisions that may not be subject to effective competitive restraints. (1) No presumption of reasonableness shall be attached to the incurrence of costs by a carrier. (2) The burden of proof shall be upon the carrier to justify that such cost is reasonable under this part. (b) Reasonableness depends upon considerations and circumstances, including, but not limited to: (1) Whether a cost is of the type generally recognized as ordinary and necessary for the conduct of the carrier's business or the performance of this obligation; or (2) Whether it is a generally accepted sound business practice, arm's-length bargaining or the result of Federal or State laws and/or regulations. (c) It is the carrier's responsibility to inform the Government of any deviation from the carrier's established practices. (a) A cost is directly assignable to the CALEA compliance effort if it is a plant cost incurred specifically to meet the requirements of CALEA sections 103 and 104. (1) A cost which has been incurred for the same purpose, in like circumstances, and which has been included in any allocable cost pool to be assigned to any final cost objective other than the CALEA compliance effort, shall not be assigned to the CALEA compliance effort (or any portion thereof). (2) Costs identified specifically with the work performed are directly assignable costs to be charged directly to the CALEA compliance effort. All costs specifically identified with other projects, business units, or cost objectives of the carrier shall not be charged to the CALEA compliance effort, directly or indirectly. (3) The burden of proof shall be upon the carrier to justify that such cost is an assignable cost under this part. (b) For reasons of practicality, any directly assignable cost may be treated as a directly allocable cost if the accounting treatment is consistently applied within the carrier's accounting system and the application produces substantially the same results as treating the cost as a directly assignable cost. (a) A cost is directly allocable to the CALEA compliance effort: (1) If it is a plant cost incurred specifically to meet the requirements of CALEA sections 103 and 104; or (2) If it benefits both the CALEA compliance effort and other work, and can be distributed to them in reasonable proportion to the benefits received. (b) The burden of proof shall be upon the carrier to justify that such cost is an allocable cost under this part. (c) An allocable cost shall not be assigned to the CALEA compliance effort if other costs incurred for the same purpose in like circumstances have been included as a direct cost of that, or any other, cost objective. (d) The accumulation of allocable costs shall be as follows: (1) Allocable costs shall be accumulated by logical cost groupings with due consideration of the reasons for incurring such costs. (i) Each grouping should be determined so as to permit distribution of the grouping on the basis of the benefits accruing to the multiple cost objectives. (ii) Similarly, the particular case may require subdivision of these groupings (e.g., building occupancy costs might be separable from those of personnel administration within the engineering group). (2) Such allocation necessitates selecting a distribution base common to all cost objectives to which the grouping is to be allocated. The base should be selected so as to permit allocation of the grouping on the basis of the benefits accruing to the multiple cost objectives. (3) When substantially the same results can be achieved through less precise methods, the number and composition of cost groupings should be governed by practical considerations and should not unduly complicate the allocation. (4) Once a methodology for determining an appropriate base for distributing allocable costs has been agreed to, it shall not be modified without written approval of the FBI, if that modification affects the level of reimbursement from the government. All items properly includable in an allocable cost base should bear a pro rata share of allocable costs irrespective of their acceptance as reimbursable under this part. (5) The carrier's method of allocating allocable costs shall be in accordance with the accounting principles used by the carrier in the preparation of their externally audited financial statements and consistently applied, to the extent that the expenses are allowable under there regulations. The method may require further examination when: (i) Substantial differences occur between the cost patterns of work under CALEA compliance effort and the carrier's other work; (ii) Significant changes occur in the nature of the business, the extent of subcontracting, fixed-asset improvement programs, inventories, the volume of sales and production, manufacturing processes, the carrier's products, or other relevant circumstances; or (iii) Allocable cost groupings developed for a carrier's primary location are applied to off-site locations. Separate cost groupings for costs allocable to off-site locations may be necessary to permit equitable distribution of costs on the basis of the benefits accruing to the multiple cost objectives. (6) The base period for allocating allocable costs is the cost accounting period during which such costs are incurred and accumulated for distribution to work performed in that period. The base period for allocating allocable costs will normally be the carrier's fiscal year. A shorter period may be appropriate when performance involves only a minor portion of the fiscal year, or when it is general practice to use a shorter period. When the compliance effort is performed over an extended period, as many base periods shall be used as are required to accurately represent the period of performance. (a) General and Administrative (G&A) costs are disallowed. G&A costs include, but are not limited to, any management, financial, and other expenditures which are incurred by or allocated to a business unit as a whole. These include, but are not limited to: (1) Accounting and Finance, External Relations, Human Resources, Information Management, Legal, Procurement; and (2) Other general administrative activities such as library services, food services, archives, and general security investigation services. (b) Customer Service costs are disallowed. These costs include, but are not limited to, any Marketing, Sales, Product Management, and Advertising expenses. (c) Plant costs that are not directly associated with the modifications identified in §100.11 are disallowed. These include, but are not limited to, repairing materials for reuse, performing routine work to prevent trouble; expenses related to property held for future telecommunications use; provisioning costs; network operations costs; and depreciation and amortization expenses. (d) Costs that have already been recovered from any governmental or nongovernmental entity are disallowed. (e) Costs that cannot be either directly assigned or directly allocated are disallowed. (f) Additional costs that are incurred due to the carrier's failure to complete the CALEA compliance effort in the time frame agreed to by the government and the carrier are disallowed. (g) Costs associated with modifications of any equipment, facility or service installed or deployed after January 1, 1995 which are deemed reasonably achievable by the Federal Communications Commission under section 109(b) of CALEA are disallowed. (h) To ensure that the Government does not reimburse carriers for disallowed costs, the following provisions are included: (1) Costs that are expressly disallowed or mutually agreed to be disallowed, including mutually agreed to be disallowed directly associated costs, shall be excluded from any billing, claim, or proposal applicable to reimbursement under CALEA. When a disallowed cost is incurred, its directly associated costs are also disallowed. (2) Disallowed costs involved in determining rates used for standard costs, or for allocable cost proposals or billing, need be identified only at the time rates are proposed, established, revised, or adjusted. These requirements may be satisfied by any form of cost identification which is adequate for purposes of cost determination and verification. (a) The carrier shall provide sufficient cost data at the time of proposal submission to allow adequate analysis and evaluation of the estimated costs. The FBI reserves the right to request additional cost data from carriers in order to ensure compliance with this part. (b) The requirement for submission of cost data is met if, as determined by the FBI, all cost data reasonably available to the carrier are either submitted or identified in writing by the date of agreement on the costs. (c) If cost data and information to explain the estimating process are required by the FBI and the carrier refuses to provide necessary data, or the FBI determines that the data provided are so deficient as to preclude adequate analysis and evaluation, the FBI will attempt to obtain the data and/or elicit corrective action. (d) Instructions for submission of the cost data for the estimate are as follows: (1) The carrier shall submit to the FBI estimated costs by line item with supporting information. (2) A cost element breakdown as described in §100.16(h) shall be attached for each proposed line item. (3) Supporting breakdowns shall be furnished for each cost element, consistent with the carrier's cost accounting system. (4) When more than one line item is proposed, summary total amounts covering all line items shall be furnished for each cost element. (5) Depending on the carrier's accounting system, the carrier shall provide breakdowns for the following categories of cost elements, as applicable: (i) Materials. Provide a consolidated cost summary of individual material quantities included in the various tasks, orders, or agreement line items being proposed and the basis upon which they were developed (vendor quotes, invoice prices, etc.). Include raw materials, parts, software, components, and assemblies. For all items proposed, identify the item, source, quantity, and cost. (ii) Direct labor. Provide a time-phased (e.g., monthly, quarterly) breakdown of labor hours, rates, and costs by appropriate category, and furnish the methodologies used in developing estimates. (iii) Allocable direct costs. Indicate how allocable costs are computed and applied, including cost breakdowns that provide a basis for evaluating the reasonableness of proposed rates. (iv) Subcontracting costs. For any subcontractor costs submitted for reimbursement, the carrier is responsible for ensuring that documentation requirements set forth herein are passed on to any and all subcontractors utilized in the carrier's efforts to meet CALEA requirements. (v) Other costs. List all other costs not otherwise included in the categories described above (e.g., special tooling, travel, computer and consultant services) and provide bases for costs. (e) As part of the specific information required, the carrier shall submit with its cost estimate and clearly identify as such, costs that are verifiable and factual. In addition, the carrier shall submit information reasonably required to explain its estimating process, including: (1) The judgmental factors applied, such as trends or budgetary data, and the mathematical or other methods used in the estimate, including those used in projecting from known data; and (2) The nature and amount of any contingencies included in the proposed estimate. (f) There is a clear distinction between submitting cost data and merely making available books, records, and other documents without identification. The requirement for submission of cost data is met when all accurate cost data reasonably available to the carrier have been submitted, either actually or by specific identification, to the FBI. (g) In submitting its estimate, the carrier must include an index, appropriately referenced, of all the cost data and information accompanying or identified in the estimate. In addition, any future additions and/or revisions, up to the date of agreement on the costs, must be annotated in a supplemental index. (h) Headings for submission are as follows: (1) Total Project Cost: Summary. (i) Cost Elements (Enter appropriate cost elements.) (ii) Proposed Cost Estimate—Total Cost (Enter those necessary and reasonable costs that in the carrier's judgment will properly be incurred in efficient completion of CALEA requirements. When any of the costs in this have already been incurred (e.g., under a letter contract), describe them on an attached supporting schedule.) (iii) Proposed Cost Estimate—Unit Cost (Enter the unit costs for each cost element.) (iv) Supporting Material (Identify the attachment in which the information supporting the specific cost element may be found.) (2) Total Project Costs: Detail (at Switch Level or Project Level, as appropriate). (i) Cost Elements (Enter appropriate cost elements.) (ii) Proposed Cost Estimate—Total Cost (Enter those necessary and reasonable costs that in the carrier's judgment will properly be incurred in efficient completion of CALEA requirements. When any of the costs in this have already been incurred (e.g., under a letter contract), describe them on an attached supporting schedule.) (iii) Proposed Cost Estimate—Unit Cost (Enter the unit costs for each cost element.) (iv) Supporting Material (Identify the attachment in which the information supporting the specific cost element may be found.) (a) The carrier shall provide sufficient supporting documentation at the time of submission of request for payment to allow adequate analysis and evaluation of the incurred costs. The FBI reserves the right to request additional cost data from carriers in order to ensure compliance with this part. (b) Instructions for submission of the supporting documentation for the request for payment are as follows: (1) The carrier shall submit to the FBI incurred costs by line item with supporting information. (2) A cost element breakdown as described in §100.17(f) shall be attached for each agreed upon line item. (3) Supporting breakdowns shall be furnished for each cost element, consistent with the carrier's cost accounting system. (c) When more than one line item has been agreed upon, summary total amounts covering all line items shall be furnished for each cost element. Depending on the carrier's accounting system, breakdowns shall be provided to the FBI for the following categories of cost elements, as applicable: (1) Materials. Provide a consolidated cost summary of individual material quantities included in the various tasks, orders, or agreement line items and the basis upon which they were determined (vendor invoices, time sheets, payroll records, etc.). Include raw materials, parts, software, components, and assemblies. For all reimbursable items, identify the item, source, quantity, and cost. (2) Direct labor. Provide a breakdown of labor hours, rates, and cost by appropriate category, and furnish the methodologies used in identifying these costs. Have available for audit, in accordance with §100.18, time sheet and labor rate calculation justification for all direct labor charged to the agreement. (3) Allocable direct costs. Indicate how allocable costs are computed and applied, including cost breakdowns, comparing estimates to actual data as a basis for evaluating the reasonableness of actual costs. (4) Subcontracting costs. For any subcontractor costs submitted for reimbursement, along with a copy of the invoice, the carrier must have available for audit in accordance with §100.18, documentation that costs incurred are just and reasonable. (5) Other costs. List all other costs not otherwise included in the categories described above (e.g., special tooling, travel, computer and consultant services) and have available for audit in accordance with §100.18, documentation that costs incurred are just and reasonable. (d) There is a clear distinction between submitting cost data and merely making available books, records, and other documents without identification. (1) The requirement for submission of cost data is met when all accurate cost data reasonably available to the carrier have been submitted, either actually or by specific identification of the data that are available for review in the carrier's files, to the FBI. (2) Should later information which affects the level of reimbursement come into the carrier's possession, it must be promptly submitted to the FBI. (3) The requirement for submission of cost data continues up to the time of final reimbursement. (e) In submitting its invoice, the carrier must include an index, which cross references the actual cost data submitted with the cost estimate. (f) Headings for submission are as follows: (1) Total Project Cost: Summary. (i) Cost Elements (Enter appropriate cost elements.) (ii) Actual Costs Incurred—Total Cost (Enter those necessary and reasonable costs that were incurred in the efficient completion of CALEA requirements.) (iii) Actual Costs Incurred—Unit Cost (Enter the unit costs for each cost element.) (iv) Supporting Material (Identify the attachment in which the information supporting the specific cost element may be found.) (2) Total Project Costs: Detail (at Switch Level or Project Level, as appropriate.) (i) Cost Elements (Enter appropriate cost elements.) (ii) Actual Costs Incurred—Total Cost (Enter those necessary and reasonable costs that were incurred in the efficient completion of CALEA requirements.) (iii) Actual Costs Incurred—Unit Cost (Enter the unit costs for each cost element.) (iv) Supporting Material (Identify the attachment in which the information supporting the specific cost element may be found.) (a) General. In order to evaluate the accuracy, completeness, and timeliness of the cost data, the FBI or other representatives of the Government shall have the right to examine and audit all of the carrier's supporting materials. (1) These materials include, but are not limited to books, records, documents, and other data, regardless of form (e.g., machine readable media such as disk, tape) or type (e.g., data bases, applications software, data base management software, utilities), including computations and projections related to proposing, negotiating, costing, or performing CALEA compliance efforts or modifications. (2) The right of examination shall extend to all documents necessary to permit adequate evaluation of the cost data submitted, along with the computations and projections used. (b) Audits of request for payment. The carrier shall maintain and the FBI or representatives of the Government shall have the right to examine and audit supporting materials. (1) These materials include, but are not limited to, books, records, documents, and other evidence and accounting procedures and practices, regardless of form (e.g., machine readable media such as disk, tape) or type (e.g., date bases, applications software, data base management software, utilities), sufficient to reflect properly all costs claimed to have been incurred, or anticipated to be incurred, in performing the CALEA compliance effort. (2) This right of examination shall include inspection at all reasonable times of the carrier's plants, or parts of them, engaged in performing the effort. (c) Reports. If the carrier is required to furnish cost, funding, or performance reports, the FBI or representatives of the Government shall have the right to examine and audit books, records, other documents, and supporting materials, for the purpose of evaluating the effectiveness of the carrier's policies and procedures to produce data compatible with the objectives of these reports and the data reported. (d) Availability. The carrier shall make available at its office at all reasonable times the costs and support material described herein, for examination, audit, or reproduction, until three (3) years after final reimbursement payment. In addition, (1) If the CALEA compliance effort is completely or partially terminated, the records relating to the work terminated shall be made available for three (3) years after any resulting final termination settlement; and (2) Records relating to appeals, litigation or the settlement of claims arising under or relating to the CALEA compliance effort shall be made available until such appeals, litigation, or claims are disposed of. (e) Subcontractors. The carrier shall ensure that all terms and conditions herein are incorporated in any agreement with a subcontractor that may be utilized by the carrier to perform any or all portions of the agreement. (a) Adjustments prior to the incurrence of a cost. (1) In accordance with §100.17(d)(2), the carrier shall notify the FBI when any change affecting the level of reimbursement occurs. (2) Upon such notification, if the adjustment results in an increase in the estimated reimbursement, the FBI will review the submission and determine if (i) Funds are available; (ii) The adjustment is justified and necessary to accomplish the goals of the agreement; and (iii) It is in the best interest of the government to approve the expenditure. (3) The FBI will provide the decision as to the acceptability of any increase to the carrier in writing. (b) Adjustments after the incurrence of a cost. Any cost incurred that exceeds the provision in §100.16(e)(2) will be reviewed by the FBI to determine reasonability, allowability, and if it is in the best interest of the government to approve the expenditure for reimbursement. (c) Reduction for defective cost data. (1) The cost shall be reduced accordingly and the agreement shall be modified to reflect the reduction if any cost estimate negotiated in connection with the CALEA compliance effort, or any cost reimbursable under the effort is increased because: (i) The carrier or a subcontractor furnished cost data to the government that were not complete, accurate, and current; (ii) A subcontractor or prospective subcontractor furnished the cost data to the carrier that were not complete, accurate, and current; or (iii) Any of these parties furnished data of any description that were not accurate. (2) Any reduction in the negotiated cost under §100.19(c)(1) due to defective data from a prospective subcontractor that was not subsequently awarded the subcontract shall be limited to the amount by which either the actual subcontract or the actual cost to the carrier, if there was no subcontract, was less than the prospective subcontract cost estimate submitted by the carrier, provided that the actual subcontract cost was not itself affected by defective cost data. (3) If the FBI determines under §100.19(c)(1) that a cost reduction should be made, the carrier shall not raise the following matters as a defense: (i) The carrier or subcontractor was a sole source supplier or otherwise was in a superior bargaining position and thus the costs of the agreement would not have been modified even if accurate, complete, and current cost data had been submitted; (ii) The FBI should have known that the cost data at issue were defective even though the carrier or subcontractor took no affirmative action to bring the character of the data to the attention of the FBI; (iii) The carrier or subcontractor did not submit accurate cost data. Except as prohibited, an offset in an amount determined appropriate by the FBI based upon the facts shall be allowed against the cost reimbursement of an agreement amount reduction if the carrier certifies to the FBI that, to the best of the carrier's knowledge and belief, the carrier is entitled to the offset in the amount requested and the carrier proves that the cost data were available before the date of agreement on the cost of the agreement (or cost of the modification) and that the data were not submitted before such date. An offset shall not be allowed if the understated data were known by the carrier to be understated when the agreement was signed; or the Government proves that the facts demonstrate that the agreement amount would not have increased even if the available data had been submitted before the date of agreement on cost; or (4) In the event of an overpayment, the carrier shall be liable to and shall pay the United States at that time such overpayment as was made, with simple interest on the amount of such overpayment to be computed from the date(s) of overpayment to the carrier to the date the Government is repaid by the carrier at the applicable underpayment rate effective for each quarter prescribed by the Secretary of the Treasury under 26 U.S.C. 6621(a)(2). With respect to any information provided to the FBI under this part that is identified as company proprietary information, it shall be treated as privileged and confidential and only shared within the government on a need-to-know basis. It shall not be disclosed outside the government for any reason inclusive of Freedom of Information requests, without the prior written approval of the company. Information provided will be used exclusively for the implementation of CALEA. This restriction does not limit the government's right to use the information provided if obtained from any other source without limitation. (a) If an impasse arises in negotiations between the FBI and the carrier which precludes the execution of a cooperative agreement, the FBI will consider using mediation with the goal of achieving, in a timely fashion, a consensual resolution of all outstanding issues through facilitated negotiations. (b) Should the carrier agree to mediation, the costs of that mediation process shall be shared equally by the FBI and the carrier. (c) Each mediation shall be governed by a separate mediation agreement prepared by the FBI and the carrier.
Title 28: Judicial Administration
PART 100—COST RECOVERY REGULATIONS, COMMUNICATIONS ASSISTANCE FOR LAW ENFORCEMENT ACT OF 1994
Section Contents
§ 100.9 General.
§ 100.10 Definitions.
§ 100.11 Allowable costs.
§ 100.12 Reasonable costs.
§ 100.13 Directly assignable costs.
§ 100.14 Directly allocable costs.
§ 100.15 Disallowed costs.
§ 100.16 Cost estimate submission.
§ 100.17 Request for payment.
§ 100.18 Audit.
§ 100.19 Adjustments to agreement estimate.
§ 100.20 Confidentiality of trade secrets/proprietary information.
§ 100.21 Alternative dispute resolution.
§ 100.9 General.
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§ 100.10 Definitions.
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§ 100.11 Allowable costs.
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§ 100.12 Reasonable costs.
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§ 100.13 Directly assignable costs.
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§ 100.14 Directly allocable costs.
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§ 100.15 Disallowed costs.
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§ 100.16 Cost estimate submission.
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§ 100.17 Request for payment.
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§ 100.18 Audit.
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§ 100.19 Adjustments to agreement estimate.
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§ 100.20 Confidentiality of trade secrets/proprietary information.
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§ 100.21 Alternative dispute resolution.
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