A new chapter (42.101) has been added to the Acquisition Guide. It addresses how the Contracting Officer should view the vital, sometimes required by regulation, sometimes required by Department policy, and sometimes dictated by prudence, role of auditors in: source selection in cost-reimbursement contacting; pricing actions for all contract types; and ensuring the Government is reimbursing only costs that are allocable, allowable, and reasonable during cost-reimbursement contract performance.