108 STAT. 3316 PUBLIC LAW 103-355—OCT. 13, 1994 set out in section 31.205-14 of title 48, Code of Federal Regulations, relating to unallowability of entertainment costs— (A) by inserting in the cost principle a statement that costs made specifically unallowable under that cost principle are not allowable under any other cost principle; and (B) by striking out "(but see 31.205-1 and 31.205-13)". (b) DEFINITIONS. —In this section: (1) The term "employee" includes officers and directors of a contractor. (2) The term "covered contract" has the meaning given such term in section 2324(1) of title 10, United States Code (as amended by section 2101(c)), and section 306(1) of the Federal Property and Administrative Services Act of 1949 (as added by section 2151). (c) EFFECTIVE DATE. —Any amendments to the Federal Acquisition Regulation made pursuant to subsection (a) shall apply with respect to costs incurred after the date on which the amendments made by section 2101 apply (as provided in section 10001) or the date on which the amendments made by section 2151 apply (as provided in section 10001), whichever is later. Subtitle C—Audit and Access to Records PART I—ARMED SERVICES ACQUISITIONS SEC. 2201. CONSOLIDATION AND REVISION OF AUTHORITY TO EXAM- INE RECORDS OF CONTRACTORS. (a) AUTHORITY. —(1) Section 2313 of title 10, United States Code, is amended to read as follows:
- § 2313. Examination of records of contractor
"(a) AGENCY AUTHORITY.—<1) The head of an agency, acting through an authorized representative, is authorized to inspect the plant and audit the records of— "(A) a contractor performing a cost-reimbursement, incentive, time-and-materials, labor-hour, or price-redeterminable contract, or any combination of such contracts, made by that agency under this chapter; and "(B) a subcontractor performing any cost-reimbursement, incentive, time-and-materials, labor-hour, or priceredeterminable subcontract or any combination of such subcontracts under a contract referred to in subparagraph (A). "(2) The head of an agency, acting through gin authorized representative, is authorized, for the purpose of evaluating the accuracy, completeness, and currency of certified cost or pricing data required to be submitted pursuant to section 2306a of this title with respect to a contract or subcontract, to examine all records of the contractor or subcontractor related to— "(A) the proposal for the contract or subcontract; "(B) the discussions conducted on the proposal; "(C) pricing of the contract or subcontract; or "(D) performance of the contract or subcontract. "(b) DCAA SUBPOENA AUTHORITY.—(1) The Director of the Defense Contract Audit Agency (or any successor agency) may require by subpoena the production of any records of a contractor that the Secretary of Defense is authorized to audit or examine under subsection (a).