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48 CFR · Federal Acquisition Regulation and Defense supplement

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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.

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55 sections with “ACO”: the first 40

  • FAR 32.503-14 Protection of Government title.
    …ess Payments clause, under the contract under which progress payments have been made, the ACO must ensure that the Government title to these inventories is not compromised by other encumbrances. Ordinarily, the ACO, in the absence of reason…
  • FAR 42.302 Contract administration functions.
    …ons under the Disputes clause on matters in which the administrative contracting officer (ACO) has the authority to take definitive action. (11) In connection with Cost Accounting Standards (see 48 CFR 30.601 and 48 CFR chapter 99)— (i) D…
  • FAR 42.602 Assignment and location.
    (a) A CACO may be assigned only when (1) the contractor has at least two locations with resident ACO's or (2) the need for a CACO is approved by the agency head or designee (for this purpose, a nonresident ACO will be considered as resident…
  • FAR 42.1202 Responsibility for executing agreements.
    …racts held by the transferor have been assigned to an administrative contracting officer (ACO) (see 2.1 and 42.202), the responsible contracting officer shall be— (1) This ACO; or (2) The ACO responsible for the corporate office, if affec…
  • FAR 42.1701 Procedures.
    …racting officer or the contractor or initiated by the administrative contracting officer (ACO). In determining whether or not to establish such an agreement, the ACO should consider whether the benefits to be derived from the agreement are …
  • FAR 44.305-3 Withholding or withdrawing approval.
    (a) The ACO shall withhold or withdraw approval of a contractor's purchasing system when there are major weaknesses or when the contractor is unable to provide sufficient information upon which to make an affirmative determination. The ACO …
  • FAR 52.245-9 Use and Charges.
    …eneral. (1) Rental requests shall be submitted to the Administrative Contracting Officer (ACO), identify the property for which rental is requested, propose a rental period, and compute an estimated rental charge by using the Contractor's b…
  • DFARS 231.205-70 External restructuring costs.
    …estructuring savings is performed; (3) The cognizant administrative contracting officer (ACO) reviews the audit report and the projected costs and projected savings, and negotiates an advance agreement in accordance with paragraph (d) of t…
  • FAR 15.407-4 Should-cost review.
    …ntract price. After completing the negotiation, the contracting officer shall provide the ACO a report of any identified uneconomical or inefficient practices, together with a report of correction or disposition agreements reached with the …
  • FAR 42.603 Responsibilities.
    (a) The CACO shall perform, on a corporate-wide basis, the contract administration functions as designated by the responsible agency. Typical CACO functions include (1) the determination of final indirect cost rates for cost-reimbursement c…
  • DFARS 242.7302 Requirements.
    …ying sales to the Government during the contractor's preceding fiscal year; and (ii) The ACO, with advice from DCMA insurance/pension specialists and DCAA auditors, determines a CIPR is needed based on a risk assessment of the contractor's…
  • DFARS 252.246-7003 Notification of Potential Safety Issues.
    … contract. (c) The Contractor— (1) Shall notify the Administrative Contracting Officer (ACO) and the Procuring Contracting Officer (PCO) as soon as practicable, but not later than 72 hours, after discovering or acquiring credible informat…
  • FAR 15.404-2 Data to support proposal analysis.
    … report to the requesting contracting officer and the administrative contracting officer (ACO). The completed field pricing assistance results may reference audit information, but need not reconcile the audit recommendations and technical r…
  • FAR 15.407-3 Forward pricing rate agreements.
    …nt. Conditions that may affect the agreement's validity shall be reported promptly to the ACO. If the ACO determines that a changed condition invalidates the agreement, the ACO shall notify all interested parties of the extent of its effect…
  • FAR 31.109 Advance agreements.
    …e, an agency, or several agencies. (e) The cognizant administrative contracting officer (ACO), or other contracting officer established in part 42, shall negotiate advance agreements except that an advance agreement affecting only one cont…
  • FAR 32.503-4 Approval of progress payment requests.
    …ontractor's accounting system and controls have been established (see 32.503-3 above) the ACO may, in approving any particular progress payment request (including initial requests on new contracts), rely upon that accounting system and upon…
  • FAR 52.215-19 Notification of Ownership Changes.
    …e accounting records, the Contractor shall notify the Administrative Contracting Officer (ACO) within 30 days. (2) The Contractor shall also notify the ACO within 30 days whenever changes to asset valuations or any other cost changes have …
  • DFARS 215.404-71-4 Facilities capital employed.
    …f the investment are included in the forward pricing structure. (ii) If the value of intracompany transfers has been included in Block 20 at cost (i.e., excluding general and administrative (G&A) expenses and profit), add to the contractor…
  • DFARS 252.215-7002 Cost Estimating System Requirements.
    …ontractor shall disclose its estimating system to the Administrative Contracting Officer (ACO), in writing. If the Contractor wishes the Government to protect the data and information as privileged or confidential, the Contractor must mark …
  • DFARS 252.225-7013 Duty-Free Entry.
    … prime contract. (h) The Contractor shall notify the Administrative Contracting Officer (ACO) in writing of any purchase of eligible products or qualifying country supplies to be accorded duty-free entry, that are to be imported into the c…
  • DFARS 252.242-7004 Material Management and Accounting System.
    …hat adequately describe its MMAS; (2) Provide to the Administrative Contracting Officer (ACO), upon request, the results of internal reviews that it has conducted to ensure compliance with established MMAS policies, procedures, and operati…
  • FAR 15.408 Solicitation provisions and contract clauses.
    …) Use the provision with its Alternate II if copies of the proposal are to be sent to the ACO and contract auditor; (3) Use the provision with its Alternate III if submission via electronic media is required; and (4) Replace the basic pro…
  • FAR 32.503-3 Initiation of progress payments and review of accounting system.
    (a) For contractors that the administrative contracting officer (ACO) has found by previous experience or recent audit review (within the last 12 months) to be (1) reliable, competent, and capable of satisfactory performance, (2) possessed …
  • FAR 32.503-5 Administration of progress payments.
    (a) While the ACO may, in approving progress payment requests under 32.503-3 above, rely on the contractor's accounting system and certification without prepayment review, postpayment reviews (including audits when considered necessary) sha…
  • FAR 42.601 General.
    … and approval and affecting the work of more than one administrative contracting officer (ACO). In these circumstances, effective and consistent contract administration may require the assignment of a corporate administrative contracting of…
  • FAR 44.202-1 Responsibilities.
    (a) The cognizant administrative contracting officer (ACO) is responsible for consent to subcontracts, except when the contracting officer retains the contract for administration or withholds the consent responsibility from delegation to th…
  • FAR 44.302 Requirements.
    (a) The ACO shall determine the need for a CPSR based on, but not limited to, the past performance of the contractor, and the volume, complexity and dollar value of subcontracts. If a contractor's sales to the Government (excluding competit…
  • FAR 44.304 Surveillance.
    (a) The ACO shall maintain a sufficient level of surveillance to ensure that the contractor is effectively managing its purchasing program. (b) Surveillance shall be accomplished in accordance with a plan developed by the ACO with the assi…
  • FAR 44.305-1 Responsibilities.
    The cognizant ACO is responsible for granting, withholding, or withdrawing approval of a contractor's purchasing system. The ACO shall— (a) Approve a purchasing system only after determining that the contractor's purchasing policies and pr…
  • FAR 44.305-2 Notification.
    …ce and identified in the contract Schedule; and (iv) May be withdrawn at any time at the ACO's discretion. (b) In exceptional circumstances, consent to certain subcontracts or classes of subcontracts may be required even though the contra…
  • FAR 52.230-1 Cost Accounting Standards Notices and Certification.
    …s follows: (i) original and one copy to the cognizant Administrative Contracting Officer (ACO) or cognizant Federal agency official authorized to act in that capacity (Federal official), as applicable, and (ii) one copy to the cognizant Fed…
  • DFARS 215.407-3 Forward pricing rate agreements.
    … waived on a case-by-case basis by the head of the contracting activity. (ii) Advise the ACO of each case waived. (iii) Contact the ACO for questions on FPRAs or recommended rates.
  • DFARS 232.503-15 Application of Government title terms.
    (d) An administrative contracting officer (ACO) determination that the contractor's material management and accounting system conforms to the system criteria at 252.242-7004(d)(7) constitutes the contracting officer approval requirement of …
  • DFARS 232.805 Procedure.
    (b) The assignee shall forward— (i) To the administrative contracting officer (ACO), a true copy of the instrument of assignment and an original and three copies of the notice of assignment. The ACO shall acknowledge receipt by signing and…
  • DFARS 242.302 Contract administration functions.
    (a) (7) See 242.7502 for ACO responsibilities with regard to receipt of an audit report identifying significant accounting system or related internal control weaknesses or deficiencies. (9) For additional contract administration functions …
  • DFARS 242.771-3 Responsibilities.
    (a) The cognizant administrative contracting officer (ACO) or corporate ACO shall determine cost allowability of IR&D costs and bid and proposal (B&P) costs as set forth in 231.205-18 and FAR 31.205-18. (b) The Defense Contract Audit Agenc…
  • DFARS 242.7203 Review procedures.
    … the contractor's preceding fiscal year; and (2) The administrative contracting officer (ACO), with advice from the auditor, determines an MMAS review is needed based on a risk assessment of the contractor's past experience and current vul…
  • DFARS 242.7301 General.
    (a) The administrative contracting officer (ACO) is responsible for determining the allowability of insurance/pension costs in Government contracts and for determining the need for a Contractor/Insurance Pension Review (CIPR). Defense Contr…
  • DFARS 244.301 Objective.
    The administrative contracting officer (ACO) is solely responsible for initiating reviews of the contractor's purchasing systems, but other organizations may request that the ACO initiate such reviews.
  • FAR 2.101 Definitions.
    …r authority as delegated by the contracting officer. “Administrative contracting officer (ACO)” refers to a contracting officer who is administering contracts. “Termination contracting officer (TCO)” refers to a contracting officer who is s…

FAR (chapter 1)

DFARS (chapter 2, Defense)

Source: eCFR, 48 CFR chapters 1 and 2 (GPO GovInfo bulk data) ↗. Rule changes in progress: FAR, DFARS. Terms: glossary.