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FAR and DFARS › DFARS Part 232: Contract Financing

DFARS 232.006-5 Reporting.

The codified text (eCFR, as of 2026-10-02). Under the Revolutionary FAR Overhaul ↗, agencies follow class deviations with new text for many parts while the formal rules go through the Federal Register: check the solicitation and your contract's clauses, which rule.

In plain English

This section requires defense departments and agencies to prepare and submit annual reports to the Under Secretary of Defense (Acquisition and Sustainment) through the Principal Director, Defense Pricing, Contracting, and Acquisition Policy. The reports must follow department or agency procedures and contain the information required by FAR 32.006-5. It matters to contractors because it establishes a reporting requirement related to the FAR section on limiting payments to contractors.

Applies to: Defense departments and agencies

What it requires

  • Prepare annual reports containing the information required by FAR 32.006-5
  • Submit the reports to the Under Secretary of Defense (Acquisition and Sustainment) through the Principal Director, Defense Pricing, Contracting, and Acquisition Policy
  • Follow department or agency procedures

Key terms: annual reports · Report Control Symbol DD-AT&L(A) 1891 · FAR 32.006-5 · Under Secretary of Defense (Acquisition and Sustainment) · Principal Director, Defense Pricing, Contracting, and Acquisition Policy

Written by AI from this section's text. A guide, not legal advice: the text below rules.

The text

Departments and agencies, in accordance with department/agency procedures, shall prepare and submit to the Under Secretary of Defense (Acquisition and Sustainment) through the Principal Director, Defense Pricing, Contracting, and Acquisition Policy, annual reports (Report Control Symbol DD-AT&L(A) 1891) containing the information required by FAR 32.006-5.

Sections it refers to

← 232.006 Reduction or suspension of contract payments upon finding of fraud. · 232.007 Contract financing payments. →

Rule changes for DFARS Part 232

Source: eCFR, 48 CFR chapters 1 and 2 (GPO GovInfo bulk data) ↗. Plain words for the terms: glossary.

DFARS 232.006-5 Reporting · SpendQuery