48 CFR 970.5232-8
970.5232-8 Integrated accounting.
United States · 48 CFR — Federal Acquisition Regulations System · Status: effective
Cite this
- Citation
- 48 CFR 970.5232-8, 970.5232-8 Integrated accounting, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/248643
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Full text
As prescribed in 970.3270(b)(2), insert the following clause:
Integrated accounting procedures are required for use under this contract. The Contractor's financial management system shall include an integrated accounting system that is linked to DOE's accounts through the use of reciprocal accounts and that has electronic capability to transmit monthly and year-end self-balancing trial balances to the Department's Primary Accounting System for reporting financial activity under this contract in accordance with requirements imposed by the Contracting Officer pursuant to the Laws, regulations, and DOE directives clause of this contract.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.