SpendQueryBeta

48 CFR · Federal Acquisition Regulation and Defense supplement

FAR and DFARS navigator

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.

Ask the FAR

Try: · · ·

Clear

21 sections with “Acceptable accounting system”

  • DFARS 252.242-7006 Accounting System Administration.
    …: Accounting System Administration (Jan 2025) (a) Definitions. As used in this clause— Acceptable accounting system means a system that complies with the system criteria in paragraph (c) of this clause to provide reasonable assurance tha…
  • DFARS 252.242-7004 Material Management and Accounting System.
    …al Management and Accounting System (Jan 2025) (a) Definitions. As used in this clause— Acceptable material management and accounting system means a material management and accounting system that generally complies with the system criteri…
  • DFARS 252.244-7001 Contractor Purchasing System Administration.
    …chasing System Administration—Basic (Jan 2025) (a) Definitions. As used in this clause— Acceptable purchasing system means a purchasing system that complies with the system criteria in paragraph (c) of this clause. Material weakness mean…
  • DFARS 252.242-7005 Contractor business systems.
    …d at 48 CFR 9903.201-1 (see the FAR Appendix). (b) Definitions. As used in this clause— Acceptable contractor business systems means contractor business systems that comply with the terms and conditions of the applicable business system c…
  • DFARS 242.7502 Policy.
    …rmine whether the contractor's accounting system complies with the system criteria for an acceptable accounting system as prescribed in the clause at 252.242-7006, Accounting System Administration. (d) Disposition of findings—(1) Reporting…
  • DFARS 252.246-7007 Contractor Counterfeit Electronic Part Detection and Avoidance System.
    …pection or testing) provides reasonable doubt that the electronic part is authentic. (b) Acceptable counterfeit electronic part detection and avoidance system. The Contractor shall establish and maintain an acceptable counterfeit electroni…
  • FAR 2.101 Definitions.
    …es cost elements as management goals to achieve the best balance between life-cycle cost, acceptable performance, and schedule. Under this concept, cost is a design constraint during the design and development phases and a management discip…
  • FAR 16.505 Ordering.
    …ensure the criteria at 15.101-2(c)(1)-(5) are met when using the lowest price technically acceptable source selection process; and (G) Except for DoD, avoid using the lowest price technically acceptable source selection process to acquire …
  • DFARS 242.7000 Contractor business system deficiencies.
    (a) Definitions. As used in this subpart— Acceptable contractor business systems means contractor business systems that comply with the terms and conditions of the applicable business system clauses listed in the definition of “contractor …
  • DFARS 252.232-7012 Performance-Based Payments—Whole-Contract Basis.
    … to which the Contractor shall provide access upon request of the Contracting Officer. An acceptable accounting system in accordance with DFARS 252.242-7006 is not required for reporting of incurred costs under this clause. If the Contracto…
  • DFARS 252.232-7013 Performance-Based Payments—Deliverable-Item Basis.
    … to which the Contractor shall provide access upon request of the Contracting Officer. An acceptable accounting system in accordance with DFARS 252.242-7006 is not required for reporting of incurred costs under this clause. If the Contracto…
  • DFARS 242.7501 Definitions.
    As used in this subpart— Acceptable accounting system means a system that complies with the system criteria in paragraph (c) of the clause at 252.242-7006, Accounting System Administration, to provide reasonable assurance that— (1) Applic…
  • FAR 52.232-12 Advance Payments.
    … of credit is used, the Contractor shall withdraw cash only when needed for disbursements acceptable under this contract and report cash disbursements and balances as required by the administering office. The Contractor shall apply terms si…
  • FAR 16.103 Negotiating contract type.
    …s enterprise, shall be used when the risk involved is minimal or can be predicted with an acceptable degree of certainty. However, when a reasonable basis for firm pricing does not exist, other contract types should be considered, and negot…
  • FAR 32.503-6 Suspension or reduction of payments.
    …ss payments shall be suspended (or the portion of progress payments associated with the unacceptable portion of the contractor's accounting system shall be suspended) until the necessary changes have been made. (2) If the contractor fails …
  • FAR 52.245-1 Government Property.
    …the Contractor's (or subcontractor's) property management practices are inadequate or not acceptable for the effective management and control of Government property under this contract, or present an undue risk to the Government, the Contra…
  • DFARS 209.572 Conflicts of interest in certain consulting services.
    …g services with one or more covered foreign entities and the offeror has not submitted an acceptable conflict-of-interest mitigation plan, the contracting officer shall— (i) Notify the offeror of the potential withholding of award due to t…
  • DFARS 242.7201 Definitions.
    As used in this subpart— Acceptable material management and accounting system means a material management and accounting system that generally complies with the system criteria in paragraph (d) of the clause at 252.242-7004, Material Manag…
  • DFARS 242.7202 Policy.
    …e, shall determine whether the contractor's MMAS complies with the system criteria for an acceptable MMAS as prescribed in the clause at 252.242-7004, Material Management and Accounting System.
  • DFARS 246.870-2 Policy.
    …arts or products that include electronic parts, are required to establish and maintain an acceptable counterfeit electronic part detection and avoidance system. Failure to do so may result in disapproval of the purchasing system by the cont…
  • DFARS 252.215-7010 Requirements for Certified Cost or Pricing Data and Data Other Than Certified Cost or Pricing Data.
    …maintained by the offeror or prospective subcontractor in its business operations will be acceptable. The Contracting Officer may amend the description as the result of negotiations.] (2) As soon as practicable after agreement on price, bu…

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.