J.  Timelines for the Government

The final rule implements the changes published in the proposed rule, without further amendments in response to the comments in this category.

Comment: One respondent states that the "provision at FAR 42.705-1(b)(ii) does not state a time limitation for the auditor to make a written determination of adequacy." Also, according to the respondent, time limitations should be established for completing audits.

Another respondent states that the Government needs to emphasize its role, including timely finalization of indirect rates, which includes DCAA completing audits of indirect costs proposals and administrative contracting officer's settling rates, signing off on reports, doing plant clearances, etc. Another respondent states that the rule does not define time requirements which all parties, not just contractors, must meet.

Response: Timelines should not be instituted for auditors to make a written determination of adequacy or for completion of audits, and for administrative contracting officers to settle rates, sign off on reports, do plant clearances, etc., in order to ensure quality and allow flexibility, based on the size and complexity of each contract.

Comment: One respondent does not believe that the proposed rule will achieve any predictable reduction of time or resources associated with contract closeout.

Response: This rule clarifies the contract closeout process.