Page:United States Statutes at Large Volume 100 Part 4.djvu/768

 100 STAT. 3341-163

PUBLIC LAW 99-591—OCT. 30, 1986

"§ 2406. Availability of cost and pricing records "(a) REQUIREMENT.—(1) The head of an agency shall require a contractor under a covered contract with that agency to make available in a timely manner to any authorized representative of the head of the agency records of the contractor's cost and pricing data described in subsection (b) with respect to work under the covered contract. "(2) The head of the agency (or the representative of the head of the agency) shall be entitled to have access to records in the form and manner maintained by the contractor. "(b) COVERED RECORDS.—Records covered by subsection (a) include (for a covered contract and end items under such a contract) the following: "(1) Work measurement system data (and any revision to such data), including records of labor content expressed in standard hours of work content for— "(A) the contractor's proposal for the contract; and "(B) the contract as negotiated. "(2) The costs described in subsection (c)— "(A) as proposed by the contractor; "(B) as negotiated by the contractor with the head of the agency; and "(C) as incurred by the contractor. "(3) Bills of material. "(c) COVERED COSTS.—Costs referred to in subsection (b)(2) are— "(1) labor costs; "(2) material costs; "(3) subcontract costs; >.; . "(4) overhead costs; "(5) general and administrative costs; and "(6) fee or profit. "(d) NATURE OF RECORDS TO B E MAINTAINED.—Nothing in this section shall require a contractor under a covered contract to— "(1) collect or maintain additional data not otherwise collected or maintained by the contractor, or "(2) maintain data in a form or manner different from that in which the contractor maintains such data. "(e) REGULATIONS.—The Secretary of Defense shall prescribe regulations to carry out this section. Such regulations shall specify the period for which records shall be covered by this section, which shall not be less than three years after final payment under the contract to which the records pertain. "(f) DEFINITIONS.—In this section: "(1) The term 'head of an agency' means the Secretary of Defense or the Secretary of a military department. "(2) The term 'covered contract' means a manufacturing contract— "(A) that is awarded under a major defense acquisition program (as such term is defined in 2432(a) of this title); and •.'.' "(B) that is subject to the provisions of section 2306a of this title. "(3) The term 'work measurement system data' means— "(A) data generated from time standard setting, time monitoring, and variance analysis; and

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