99 STAT. 684
PUBLIC LAW 99-145—NOV. 8, 1985 "(B) Membership in civic, community, and professional organizations. "(C) Recruitment. "(D) Employee morale and welfare. "(E) Actions to influence (directly or indirectly) executive branch action on regulatory and contract matters (other than costs incurred in regard to contract proposals pursuant to solicited or unsolicited bids). "(F) Community relations. "(G) Dining facilities. "(H) Professional and consulting services, including legal services. "(I) Compensation. "(J) Selling and marketing. "(K) Travel. "(L) Public relations. "(M) Hotel and meal expenses. "(N) Expense of corporate aircraft. "(O) Company-furnished automobiles. "(P) Advertising. "(2) The regulations shall require that a contracting officer not resolve any questioned costs until he has obtained— "(A) adequate documentation with respect to such costs; and "(B) the opinion of the defense contract auditor on the allowability of such costs. "(3) The regulations shall provide that, to the maximum extent practicable, the defense contract auditor be present at any negotiation or meeting with the contractor regarding a determination of the allowability of indirect costs of the contractor. "(4) The regulations shall require that all categories of costs designated in the report of the defense contract auditor as questioned with respect to a proposal for settlement be resolved in such a manner that the amount of the individual questioned costs that are paid will be reflected in the settlement. "(g) The regulations of the Secretary required to be prescribed under subsections (e) and (f)(1) shall require, to the maximum extent practicable, that such regulations apply to all subcontractors of a covered contract. "(h)(1) A proposal for settlement of indirect costs applicable to a covered contract shall include a certification by an official of the contractor that, to the best of the certifying official's knowledge and belief, all indirect costs included in the proposal are allowable. Any such certification shall be in a form prescribed by the Secretary. "(2) The Secretary of Defense or the Secretary of the military department concerned may waive the requirement for certification under paragraph (1) in the case of any contract if the Secretary— "(A) determines in such case that it would be in the interest of the United States to waive such certification; and "(B) states in writing the reasons for that determination and makes such determination available to the public. "(i) The submission to the Department of Defense of a proposal for settlement of costs for any period after such costs have been accrued that includes a cost that is expressly specified by statute or regulation as being unallowable, with the knowledge that such cost is unallowable, shall be subject to the provisions of section 287 of title 18 and section 3729 of title 31.
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