{"data":{"id":"us/48-cfr-842.705","jurisdiction":"us","citation":"48 CFR 842.705","heading":"842.705 Final indirect cost rates.","body":"Except when the quick-closeout procedures described in FAR 42.708 are used, contracting officers shall request contract audits on proposed final indirect cost rates and billing rates for use in cost reimbursement and fixed-price incentive contracts as prescribed in FAR subpart 42.7.","path":["Title 48—Federal Acquisition Regulations System","CHAPTER 8—DEPARTMENT OF VETERANS AFFAIRS","SUBCHAPTER G—CONTRACT MANAGEMENT","PART 842—CONTRACT ADMINISTRATION AND AUDIT SERVICES","Subpart 842.7—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":"ff5483a4fc677900a4590bd3821ba1556193212f10c022e862331894b98140f0","source_id":"us-cfr","stale":true,"prev":"us/48-cfr-842.272","next":"us/48-cfr-842.1202"},"notice":"GroundRules: Original legal text. Not legal advice."}