Section 242.803 - Disallowing costs after incurrence(a)Contracting officer receipt of vouchers. Contracting officer receipt of vouchers is applicable only for cost-reimbursement contracts with the Canadian Commercial Corporation. See 225.870-5(b) for invoice procedures.(b)Auditor receipt of voucher.(i) The contract auditor is the authorized representative of the contracting officer for- (A) Receiving vouchers from contractors electronically or by other delivery methods as directed by the terms of the contract;(B) Approving interim vouchers that were selected using sampling methodologies for provisional payment and sending them to the disbursing office after a pre-payment review. Interim vouchers not selected for a pre-payment review will be considered to be provisionally approved and will be sent directly to the disbursing office. All provisionally approved interim vouchers are subject to a later audit of actual costs incurred;(C) Reviewing completion/final vouchers and sending them to the administrative contracting officer; and(D) Issuing DCAA Forms 1, Notice of Contract Costs Suspended and/or Disapproved, to deduct costs where allowability is questionable.(ii) The administrative contracting officer- (A) Approves all completion/final vouchers and sends them to the disbursing officer; and(B) May issue or direct the issuance of DCAA Form 1 on any cost when there is reason to believe it should be suspended or disallowed.61 FR 25409, May 21, 1996, as amended at 61 FR 25409, May 21, 1996; 61 FR 50454, Sept. 26, 1996; 77 FR 52259, Aug. 29, 2012