# Federal Acquisition Regulation; Limitation on Indirect Cost Audits
> **US Department of Defense** · Final rule. · Published 1997-01-02 · 62 FR 274
## Document
- **Document number:** 96-33219
- **Category:** other
- **Sub-agency:** US Department of Defense
- **Federal Register citation:** 62 FR 274
- **CFR reference:** 48 CFR 42
- **Publication date:** 1997-01-02
- **DOD docket:** FAC 90-45
## Abstract

The Civilian Agency Acquisition Council and the Defense Acquisition Regulations Council have agreed on a final rule to amend the Federal Acquisition Regulation (FAR) implementing Section 808 of the FY 97 Defense Authorization Act (Pub. L. 104-201), which expands required audit reciprocity among Federal agencies to include post-award audits. This regulatory action was not subject to Office of Management and Budget review under Executive Order 12866, dated September 30, 1993, and is not a major rule under 5 U.S.C. 804.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1997/01/02/96-33219/federal-acquisition-regulation-limitation-on-indirect-cost-audits)
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