FAR and DFARS › FAR Part 30: Cost Accounting Standards Administration › Subpart 30.6

FAR 30.601 Responsibility.

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 responsibility for administering the Cost Accounting Standards (CAS) to the Cognizant Federal Agency Official (CFAO), who must make all CAS-related determinations for covered contracts and subcontracts. It also requires contracting officers to notify the CFAO within 30 days after awarding a new CAS-covered contract, and for subcontracts, the contractor must follow specific procedures. This matters because it clarifies who is in charge of CAS administration and ensures timely involvement of the CFAO.

Applies to: Contracting officers, CFAOs, and contractors with CAS-covered contracts or subcontracts

What it requires

The CFAO shall perform CAS administration for all contracts and subcontracts in a business unit.
The CFAO shall make all CAS-related required determinations and findings for all CAS-covered contracts and subcontracts.
Within 30 days after award of any new contract subject to CAS, the contracting officer shall request the CFAO to perform administration for CAS matters.
For subcontract awards, the contractor awarding the subcontract must follow the procedures at 52.230-6(l), (m), and (n).

Key terms: CFAO · CAS · CAS administration · determinations and findings · cost accounting practice

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

The text

(a) The CFAO shall perform CAS administration for all contracts and subcontracts in a business unit, even when the contracting officer retains other administration functions. The CFAO shall make all CAS-related required determinations and findings (see Subpart 1.7) for all CAS-covered contracts and subcontracts, including—

(1) Whether a change in cost accounting practice or noncompliance has occurred; and

(2) If a change in cost accounting practice or noncompliance has occurred, how any resulting cost impacts are resolved.

(b) Within 30 days after the award of any new contract subject to CAS, the contracting officer making the award shall request the CFAO to perform administration for CAS matters (see Subpart 42.2). For subcontract awards, the contractor awarding the subcontract must follow the procedures at 52.230-6(l), (m), and (n).

(c) In performing CAS administration, the CFAO shall request and consider the advice of the auditor as appropriate (see 1.602-2).

Sections it refers to

52.230-6 Administration of Cost Accounting Standards.
1.602-2 Responsibilities.

Sections that refer to it

4.201 Procedures.
42.302 Contract administration functions.

← 30.202-8 Subcontractor disclosure statements. · 30.602 Materiality. →

Rule changes for FAR Part 30

Federal Acquisition Regulation: Inflation Adjustment of Acquisition-Related Thresholds ↗ · final rule 2025-08-27 · effective 2025-10-01
Federal Acquisition Regulation: Inflation Adjustment of Acquisition-Related Thresholds ↗ · proposed 2024-11-29 · comments due 2025-01-28

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