10 U.S.C. § 3747

1. (a)A proposal for settlement of indirect costs applicable to a covered contract shall include a certification by an official of the contractor that, to the best of the certifying official’s knowledge and belief, all indirect costs included in the proposal are allowable. Any such certification shall be in a form prescribed in the Federal Acquisition Regulation.
2. (b)The head of the agency or the Secretary of the military department concerned may, in an exceptional case, waive the requirement for certification under subsection (a) in the case of any contract if the head of the agency or the Secretary—
   1. (1)determines in such case that it would be in the interest of the United States to waive such certification; and
   2. (2)states in writing the reasons for that determination and makes such determination available to the public.