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FAR and DFARS › DFARS Part 242: Contract Administration and Audit Services › Subpart 242.72

DFARS 242.7200 Scope of subpart.

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 subpart sets out policies, procedures, and standards for evaluating a contractor's material management and accounting system (MMAS). It applies only to certain contracts above the simplified acquisition threshold that are not for commercial products or commercial services, and it does not apply to small businesses, educational institutions, or nonprofit organizations.

Applies to: Contractors with certain non-commercial cost-reimbursement or progress-payment fixed-price contracts above the simplified acquisition threshold, excluding small businesses, educational institutions, a

Key terms: material management and accounting system (MMAS) · simplified acquisition threshold · commercial products · commercial services · cost-reimbursement contracts

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

The text

(a) This subpart provides policies, procedures, and standards for use in the evaluation of a contractor's material management and accounting system (MMAS).

(b) The policies, procedures, and standards in this subpart—

(1) Apply only when the contractor has contracts exceeding the simplified acquisition threshold that are not for the acquisition of commercial products or commercial services and are either—

(i) Cost-reimbursement contracts; or

(ii) Fixed-price contracts with progress payments made on the basis of costs incurred by the contractor as work progresses under the contract; and

(2) Do not apply to small businesses, educational institutions, or nonprofit organizations.

← 242.7100 General. · 242.7201 Definitions. →

Rule changes for DFARS Part 242

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

DFARS 242.7200 Scope of subpart · SpendQuery