48 CFR §970.3101-10

1. (a)Certain contracts require certification of the costs proposed for final payment purposes. Section 970.4207-302 states the administrative procedures for the certification provisions and the related contract clause prescription.
2. (b)If unallowable costs are included in final cost settlement proposals, penalties may be assessed. Section 970.4207-302 states the administrative procedures for penalty assessment provisions and the related clause prescription.