Section 1542.705 - Final indirect cost rates(a) The EPA shall use the Contracting Officer determination procedure for all business units for which it shall be required to negotiate final indirect cost rates.(b) Contracting officers shall insert the clause at 1552.242-72, Financial Administrative Contracting officers (FACO), in cost-reimbursement contracts when the Environmental Protection Agency (EPA) is the cognizant federal agency and a FACO will be assigned.49 FR 8865, Mar. 8, 1984, as amended at 65 FR 58924 , Oct. 3, 2000