Section 2432.402 - General(e)(1) The determination and findings required by FAR 32.402(c)(1)(iii) shall be made by the HCA.(2) Each advance payment situation shall be coordinated with the head of the cognizant accounting office, before authorization may be given, to ensure that there are controls in place to assure proper administration of advance payments.60 FR 46157, Sept. 5, 1995, as amended at 64 FR 46097, Aug. 23, 1999