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B-195732 1 (1980-06-11)

handle is hein.gao/gaobadiio0001 and id is 1 raw text is: THE COMPTROLLER GENERAL DECISION OF THE UNITED STATES WASHINGTO C 20548 - .N' FILE: MATTER DIGEST: DATE: June 11, 1980 OF: Recording Obligations Under/EPA cost-plus fixed-feeContract' 1. Where Environmental Protection Agency initially elected to charge no-year R & D appropriation with expenditures for cost-plus- fixed-fee coateact, continued use of the 3arn appropriation to the exclusion of any other is required for payment of cost overrun aris - ing from adjustment of overhead rates to cover actual indirect costs which exceeded the estimated provisional rates provided for in the contract. 2. As general rule, cost overruns and contract modifications within scope of original contract should be funded from appropriation available * in year contract was made. Current appropria- tions may only be used if additional costs amount to new liability, not provided for in original contract. In instant case, original funds were no-year appropriations and are therefore aailable for both old and new obligations. An Environmental Protection Agency (EPA) certifying officer has ed our decision on several questions concerning the proper appropriation against which to charge a $474. 03 cost overrun on that agency's cost-plus-fixed-fee contract with the Institute of Gas Technology for technical consulting services. For the reasons that follow, the cost overrun must be charged against the, same appropriation from which the original contract was funded. The basic contract, with an estimated cost and fixed fee totalling $28, 600, was executed on January 17, 1975, and was later modified through a series of supplemental agreements to extend the period of performance, adjust the number of man hours or level of effort required from the contractor, and to revise the negotiated overhead rates used to com ute the indirect cost. Of v~ j;2 / (fcC t', -, CQ (, , B-195732

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