FAR and DFARS › FAR Part 30: Cost Accounting Standards Administration › Subpart 30.2

FAR 30.202-6 Responsibilities.

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 assigns responsibilities for Cost Accounting Standards (CAS) coverage and Disclosure Statements. It says the contracting officer decides when a proposed contract may require CAS coverage, includes the proper notice in the solicitation, and ensures required certifications and Disclosure Statements are submitted. It also restricts award of a CAS-covered contract until the cognizant Federal agency official determines a required Disclosure Statement is adequate, unless a limited exception applies.

Applies to: Contracting officers, offerors, contractors, cognizant auditors, and the cognizant Federal agency official (CFAO) in CAS-covered acquisitions

What it requires

  • The contracting officer must include the appropriate CAS notice in the solicitation.
  • The contracting officer must ensure the offeror has made required solicitation certifications and that required Disclosure Statements are submitted.
  • The contracting officer shall not award a CAS-covered contract until the CFAO makes a written determination that a required Disclosure Statement is adequate, unless the agency head authorizes award without submission to protect the Government's interest.
  • If award is made without the required Disclosure Statement, the contractor shall submit it and the CFAO shall determine adequacy as soon as possible after award.

Key terms: CAS coverage · Disclosure Statement · contracting officer · cognizant Federal agency official (CFAO) · cognizant auditor

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

The text

(a) The contracting officer is responsible for determining when a proposed contract may require CAS coverage and for including the appropriate notice in the solicitation. The contracting officer must then ensure that the offeror has made the required solicitation certifications and that required Disclosure Statements are submitted. (Also see 48 CFR 9903.201-3 and 9903.202.

(b) The contracting officer shall not award a CAS-covered contract until the cognizant Federal agency official (CFAO) has made a written determination that a required Disclosure Statement is adequate unless, in order to protect the Government's interest, the agency head, on a nondelegable basis, authorizes award without obtaining submission of the required Disclosure Statement (see 48 CFR 9903.202-2). In this event, the contractor shall submit the required Disclosure Statement and the CFAO shall make a determination of adequacy as soon as possible after the award.

(c) The cognizant auditor is responsible for conducting reviews of Disclosure Statements for adequacy and compliance.

(d) The CFAO is responsible for issuing determinations of adequacy and compliance of the Disclosure Statement.

← 30.202-5 Filing disclosure statements. · 30.202-7 Determinations. →

Rule changes for FAR Part 30

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

FAR 30.202-6 Responsibilities · SpendQuery