48 CFR § 842.705
Final indirect cost rates
November 17, 2020
Except when the quick-closeout procedures described in FAR 42.708 are used, contracting officers shall request contract audits on proposed final indirect cost rates and billing rates for use in cost reimbursement and fixed-price incentive contracts as prescribed in FAR subpart 42.7.
[85 FR 60077, Sept. 24, 2020]