{"data":{"id":"us/48-cfr-42.706","jurisdiction":"us","citation":"48 CFR 42.706","heading":"42.706 Distribution of documents.","body":"(a) The contracting officer or auditor shall promptly distribute executed copies of the indirect cost rate agreement to the contractor and to each affected contracting agency and shall provide copies of the agreement for the contract files, in accordance with the guidance for contract modifications in subpart 4.2, Contract Distribution.\n(b) Copies of the negotiation memorandum prepared under contracting officer determination or audit report prepared under auditor determination shall be furnished, as appropriate, to the contracting offices and Government audit offices.","path":["Title 48—Federal Acquisition Regulations System","CHAPTER 1—FEDERAL ACQUISITION REGULATION","SUBCHAPTER G—CONTRACT MANAGEMENT","PART 42—CONTRACT ADMINISTRATION AND AUDIT SERVICES","Subpart 42.7—Indirect Cost Rates"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-48.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:26:29Z","sha256":"b97056ee756af5732100c8727505b6d1bad0dfc53cb4c043ebd8559d9a85f7e6","source_id":"us-cfr","stale":true,"prev":"us/48-cfr-42.705-5","next":"us/48-cfr-42.707"},"notice":"GroundRules: Original legal text. Not legal advice."}