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FAR and DFARS › FAR Part 42: Contract Administration and Audit Services › Subpart 42.7

FAR 42.706 Distribution of documents.

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 explains how documents related to indirect cost rate agreements are distributed. It requires the contracting officer or auditor to promptly send executed copies to the contractor and affected agencies, and to provide copies for contract files. It also requires that negotiation memoranda or audit reports be furnished to contracting offices and Government audit offices.

Applies to: Contracting officers, auditors, contractors, and affected contracting agencies involved in indirect cost rate agreements

What it requires

  • Promptly distribute executed copies of the indirect cost rate agreement to the contractor and each affected contracting agency
  • Provide copies of the agreement for the contract files in accordance with subpart 4.2
  • Furnish copies of the negotiation memorandum or audit report to contracting offices and Government audit offices as appropriate

Key terms: indirect cost rate agreement · contracting officer · auditor · negotiation memorandum · audit report

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

The text

(a) The contracting officer or auditor shall promptly distribute executed copies of the indirect cost rate agreement to the contractor and to each affected contracting agency and shall provide copies of the agreement for the contract files, in accordance with the guidance for contract modifications in subpart 4.2, Contract Distribution.

(b) Copies of the negotiation memorandum prepared under contracting officer determination or audit report prepared under auditor determination shall be furnished, as appropriate, to the contracting offices and Government audit offices.

Sections that refer to it

  • 42.705-1 Contracting officer determination procedure.
  • 42.705-2 Auditor determination procedure.

← 42.705-5 Nonprofit organizations other than educational and state and local governments. · 42.707 Cost-sharing rates and limitations on indirect cost rates. →

Rule changes for FAR Part 42

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

FAR 42.706 Distribution of documents · SpendQuery