(12) A statement as to the course of events anticipated if the request is denied ;

(13) Balance sheets, preferably certified by a certified public accountant, as of the end of the contractor's fiscal year first preceding the date of the first contract, as of the end of each subsequent fiscal year, as of the date of the request, and projected as of the date of completion of all the contracts assuming the contractor is enabled to complete the contracts at the final prices estimated pursuant to § 18-61.105(c) (3), together with income statements for annual periods subsequent to the date of the first balance sheet. Balance sheets and income statements should be both consolidated, and by affiliates, and should show all transactions between the contractor and its affiliates, stockholders, and partners, including loans to the contractor guaranteed by any stockholder or partner; and

(14) A list of all salaries, bonuses and all other forms of compensation of the principal officers or partners and of all dividends and other withdrawals, and all payments to stockholders in any form since the date of the first contract involved.

(d) Requests under § 18-61.103 (b) (2). In addition to the matters of fact enumerated in § 18-61.105(b), where a request involves possible amendment without consideration because of Government action, and "essentiality" is not a factor, the contractor may be asked to furnish:

(1) A clear statement of the precise Government action which the contractor considers caused a loss under the contract with evidence to support each essential fact;

(2) A statement and evidence of the contractor's original breakdown of estimated costs, including contingency allowances, and profit;

(3) The estimated total loss suffered under the contract, with detailed supporting analysis; and

(4) The estimated loss resulting from the Government action, with detailed supporting analysis.

(e) Requests under § 18-61.103 (c). In addition to the matters of fact enumerated in § 18-61.105(b), where a request involves possible correction of a mistake, the contractor may be asked to furnish:

(1) A statement and evidence of the precise mistake or error that was made, the ambiguity that exists, or the misunderstanding that arose, showing of what it consisted and how it occurred, and the intention of the parties;

(2) A statement explaining when the mistake was discovered, when notice of mistake was given to the contracting officer, and whether given before completion of work under, or the effective date of termination of, the contract;

(3) An estimate of loss or profit under the contract with detailed supporting analysis; and

(4) An estimate of the increase in cost to the Government resulting from the adjustment requested with detailed supporting analysis.

(f) Requests under § 18-61.103 (d). In addition to the matters of fact enumerated in § 18-61.105(b), where a request involves possible formalization of an informal commitment, the contractor may be asked to furnish:

(1) Copies of any written instructions or assurances, or a statement under oath of any oral instructions or assurances made to the contractor, with identification of the Government officer or official making such statement;

(2) A statement as to when the property or services were furnished or arranged to be furnished, and to whom;

(3) Evidence that the contractor relied upon the instructions or assurances, with a full description of the circumstances which led it so to rely, and that the contractor intended, at the time of performing the word, to be compensated directly for it by the Government and did not anticipate recovery of the costs in some other way;

(4) A cost breakdown supporting the amount claimed as a fair compensation for the work performed; and

(5) A statement and evidence of why it was impracticable to provide for the work performed in an appropriate contractual instrument.

§ 18-61.106 Disposition of cases.

(a) Investigation. A thorough investigation of all facts and issues relevant to a request shall be made. Facts and evidence shall be obtained from contractor and Government personnel, including signed statements of material facts within the knowledge of individuals

where documentary evidence is lacking, and audits where considered necessary to establish financial or cost facts.

of

(b) Disposition. Upon receipt cases, the Board, in accord with its own procedures, shall render decisions as expeditiously as practicable. A Memorandum of Decision disposing of the case shall be prepared for the signature of the Chairman of the Board, which shall be dated and contain the following information:

(1) The name and address of the contractor, the contract identification, and the nature of the request;

(2) The decision reached and the actual cost or estimated potential cost, if any, of the decision;

(3) A concise description of the property or services involved;

(4) A statement of the circumstances justifying the decision;

(5) If some adjustment action is approved, a statement in substantially the following form "The Board finds that the action authorized herein will facilitate the national defense."

The Memorandum of Decision shall omit any of the foregoing information classified "Confidential" or higher. The Board's decision will be communicated to the appropriate official for implementing action.

(c) Contractual Requirements. Every contract entered into or amended or modified pursuant to this section shall contain:

(1) A citation of the Act and Executive Order;

(2) A brief statement of the circumstances justifying the action;

(3) A recital of the finding that the action will facilitate the national defense;

(4) The contract clause entitled "Covenant Against Contingent Fees" (see Federal Procurement Regulations (FPR) 1-1.503 and Armed Services Procurement Regulations (ASPR) 7-103.20);

(5) The contract clause entitled "Examination of Records" (see FPR 1-7.10110 and ASPR 7-104.15):

(6) The contract clause entitled "Nondiscrimination in Employment" (see FPR 1-7.101-18 and ASPR 12–802);

(7) The contract clause entitled "Assignment of Claims" (see FPR 1-7.101-8 and ASPR 7-103.8);

(8) If otherwise applicable, the contract clauses entitled "Walsh-Healey Public Contracts Act (41 U.S.C. 35)," "Davis-Bacon Act (40 U.S.C. 276a)," "Copeland ('Anti-Kickback') Act Nonrebate of Wages (18 U.S.C. 874)," and "Eight-Hour Laws-Overtime Compensation (40 U.S.C. 324)" (See FPR 1-12 and Standard Form 23A, and ASPR 12– 604 and 12-403); and

(9) Any other clauses which are appropriate to the particular procurement. § 18-61.107 Records and reports.

(a) When decisions of the Board are implemented, the following documents shall be prepared and maintained on file by the Board:

(1) Two copies of the Memorandum of Decision; and

(2) One copy of the contractual document implementing the decision approving contractual action.

(b) The Board shall prepare reports for submission to Congress in accordance with the Act.

§ 18-61.108 Interdepartmental coordination.

(a) General. Where a case involves matters of interest to more than one department or agency, the Board may take such joint action as may be proper under the circumstances, including holding joint meetings or hearings. Liaison with the Military Departments and other departments and agencies of the Government in connection with all such cases shall be the responsibility of the Board.

(b) Amendments under § 18-61.103(b) (1). Requests for amendments without consideration under § 18-61.103 (b) (1) where "essentiality" is an issue, which involves another department or agency, shall not be finally determined by NASA until advice on the "essentiality” issue is requested and received from such other department or agency. When such ad

vice is received, the responsibility for taking the appropriate action, if any, shall be with NASA.

(c) Funds of other departments or agencies. Requests for adjustment within any category, where the funds of other than NASA may be required, shall not be approved by NASA until advice is requested and received from the other department or agency involved that additional funds will be made available.

The request for such advice shall disclose the following data:

(1) Contractor's name;
(2) Contract number;

(3) Amount of proposed relief;

(4) Brief description of the procurement; and

(5) Account classification-fund citation.