FISCAL AFFAIRS 207 



tractors, there be accepted certifications covering vouchered amounts based 

 upon accounts and records which the contractors would agree to keep until 

 representatives of the General Accounting OflEce or the OSRD had an 

 opportunity to examine them. It was pointed out to the Comptroller Gen- 

 eral that many academic organizations did not have accounting procedures 

 under which normal Government vouchering requirements could be met. 

 Attention was called also to the fact that certain contractors refused to 

 execute contracts on a cost basis unless relaxation from the ordinary voucher- 

 ing procedure could be secured. Finally the Comptroller General was in- 

 formed that much of the research work was secret and that complete item- 

 ization and substantiation might result in unforeseen disclosures as to the 

 nature of the work. 



The Comptroller General agreed that on the basis of the facts presented 

 vouchering relaxation was warranted and issued to the OSRD two decisions 

 (B-30282 dated January 4, 1943, and B-30282 of May 19, 1943) which 

 formed the basis for the revised vouchering and audit procedures followed 

 by OSRD thereafter in the administration of its research contracts. 



The revised vouchering procedure provided flexible control through par- 

 tial itemization and substantiation as well as a series of certifications. Con- 

 tractors accompanied each voucher with a certification that the amount 

 claimed as reimbursement had been expended in performance of the con- 

 tract and was properly chargeable thereto, that it was correct and that 

 records pertaining thereto would be kept for the required period. The 

 OSRD representative supervising the technical work certified, after exami- 

 nation of the voucher, that to the best of his knowledge the items for which 

 reimbursement was being claimed were required by and used in the per- 

 formance of the contract work. After administrative examination and audit 

 the OSRD Contracting Officer certified that the items of cost were necessary 

 and reasonable and that the usual itemization and substantiation should be 

 dispensed with. 



This vouchering plan proved satisfactory to OSRD technical representa- 

 tives, generally acceptable to contractors, and adequate for the protection of 

 the Government. It was later extended by the Comptroller General to the 

 War and Navy Departments for use under research and development 

 contracts. 



Advance Payments 



The First War Powers Act (Public Law 354, 77th Congress) and the 

 implementing Executive Order No. 9001 (the provisions of which were 

 extended to OSRD by Executive Order No. 9219) authorized advance pay- 

 ments whenever in the judgment of the agency concerned "the prosecution 

 of the war is thereby facilitated." Executive Order No. 9001 furthqr stated 



