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132 (1) the head of an agency may, within his agency, delegate functions and assign responsibilities relating to procurement; (2) the heads of two or more agencies may by agreement delegate procurement functions and assign procurement responsibilities from one agency to another of those agencies or to an officer or civilian employee of another of those agencies; and (3) the heads of two or more agencies may create joint or combined offices to exercise procurement functions and responsibilities. § 2309. Allocation of appropriations (a) Appropriations available for procurement by an agency named in section 2303 of this title may, through administrative allotment, be made available for obligation for procurement by any other agency in amounts authorized by the head of the allotting agency and without transfer of funds on the books of the Department of the Treasury. (b) A disbursing officer of the allotting agency may make any disbursement chargeable to an allotment under subsection (a) upon a voucher certified by an officer or civilian employee of the procuring agency. §2310. Determinations and decisions (a) Determinations and decisions required to be made under this chapter by the head of an agency may be made for an individual purchase or contract or for a class of purchases or contracts. Such a determination or decision is final. (b) Each determination or decision under clauses (11)-(16) of section 2304(a), section 2306, or section 2307(a) of this title shall be based on a written finding by the person making the determination or decision. Such a finding is final and shall be kept available in the agency for at least six years after the date of the determination or decision. A copy of the finding shall be submitted to the General Accounting Office with each contract to which it applies. §2311. Delegation The head of an agency may delegate, subject to his direction, to any other officer or official of that agency, any power under this chapter except the power to make determinations and decisions under clauses (11) - (16) of section 2304(a), or section 2307(a) of this title. However, the power to make a determination or decision under section 2304 (a) (11) of this title may be delegated only to a chief officer or official of that agency who is responsible for procurement, and only for contracts requiring the expenditure of not more than $26,000. § 2312. Remission of liquidated damages Upon the recommendation of the head of an agency, the Comptroller General may remit all or part, as he considers just and equitable, of any liquidated damages assessed for delay in performing a contract, made by that agency, that provides for such damages. § 2313. Examination of books and records of contractor (a) An agency named in section 2303 of this title is entitled, through an authorized representative, to inspect the plant and audit the books and records of—
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