SpendQueryBeta

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

FAR 30.202-7 Determinations.

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 describes how the government reviews a contractor's Disclosure Statement of cost accounting practices. The auditor checks whether it is current, accurate, and complete, and the CFAO decides if it adequately describes those practices. If adequate, the contractor gets a written notice that is not an approval of the practices; if inadequate, the contractor must submit a revised statement.

Applies to: Contractors who must submit a Disclosure Statement of cost accounting practices

What it requires

  • If the Disclosure Statement is inadequate, submit a revised Disclosure Statement upon request
  • Do not treat a disclosed practice as an approved practice for estimating proposals or accumulating and reporting contract and subcontract cost data

Key terms: Disclosure Statement · CFAO · adequacy determination · compliance determination · CAS

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

The text

(a) Adequacy determination. (1) As prescribed by 48 CFR 9903.202-6, the auditor shall—

(i) Conduct a review of the Disclosure Statement to ascertain whether it is current, accurate, and complete; and

(ii) Report the results to the CFAO.

(2) The CFAO shall determine if the Disclosure Statement adequately describes the contractor's cost accounting practices. Also, the CFAO shall—

(i) If the Disclosure Statement is adequate, notify the contractor in writing, and provide a copy to the auditor with a copy to the contracting officer if the proposal triggers submission of a Disclosure Statement. The notice of adequacy shall state that—

(A) The disclosed practices are adequately described and the CFAO currently is not aware of any additional practices that should be disclosed;

(B) The notice is not a determination that all cost accounting practices were disclosed; and

(C) The contractor shall not consider a disclosed practice, by virtue of such disclosure, an approved practice for estimating proposals or accumulating and reporting contract and subcontract cost data; or

(ii) If the Disclosure Statement is inadequate, notify the contractor of the inadequacies and request a revised Disclosure Statement.

(3) Generally, the CFAO should furnish the contractor notification of adequacy or inadequacy within 30 days after the CFAO receives the Disclosure Statement.

(b) Compliance determination. (1) After the notification of adequacy, the auditor shall—

(i) Conduct a detailed compliance review to ascertain whether or not the disclosed practices comply with CAS and Part 31, as applicable; and

(ii) Advise the CFAO of the results.

(2) The CFAO shall make a determination of compliance or take action regarding a report of alleged noncompliance in accordance with 30.605(b). Such action should include requesting a revised Disclosure Statement that corrects the CAS noncompliance. Noncompliances with Part 31 shall be processed separately.

Sections it refers to

  • 30.605 Processing noncompliances.

Sections that refer to it

  • 30.605 Processing noncompliances.

← 30.202-6 Responsibilities. · 30.202-8 Subcontractor disclosure statements. →

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 30.202-7 Determinations · SpendQuery