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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8 sections with “Audit and Records—Negotiation (52.215-2)”

  • FAR 15.209 Solicitation provisions and contract clauses.
    …raph (b)(2) of this section, the contracting officer shall insert the clause at 52.215-2, Audit and Records-Negotiation (10 U.S.C. 3841, 41 U.S.C. 4706, and Audit Requirements in the OMB Uniform Guidance at 2 CFR part 200, subpart F) , in s…
  • FAR 15.408 Solicitation provisions and contract clauses.
    …on 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 provision with its A…
  • FAR 52.212-5 Contract Terms and Conditions Required To Implement Statutes or Executive Orders—Commercial Products and Commercial Services.
    ….101, on the date of award of this contract, and does not contain the clause at 52.215-2, Audit and Records—Negotiation. (1) The Comptroller General of the United States, or an authorized representative of the Comptroller General, shall ha…
  • FAR 4.702 Applicability.
    …lies to records generated under contracts that contain one of the following clauses: (1) Audit and Records—Sealed Bidding (52.214-26). (2) Audit and Records—Negotiation (52.215-2). (b) This subpart is not mandatory on Department of Energ…
  • FAR 13.006 Inapplicable provisions and clauses.
    …tractor Sales to the Government. (c) 52.203-7, Anti-Kickback Procedures. (d) 52.215-2, Audits and Records—Negotiation, except as used with its Alternate I, when using funds appropriated or otherwise made available by the American Recover…
  • FAR 25.1001 Waiver of right to examination of records.
    (a) Policy. The clause at 52.215-2, Audit and Records—Negotiation, prescribed at 15.209(b), and paragraph (d) of the clause at 52.212-5, Contract Terms and Conditions Required to Implement Statutes or Executive Orders—Commercial Products an…
  • DFARS 237.7204 Format and clauses for educational service agreements.
    …4-1, Approval of Contract, if required by department/agency procedures. 5. FAR 52.215-2, Audit and Records—Negotiation. 6. FAR 52.215-8, Order of Precedence—Uniform Contract Format. 7. Conflicts Between Agreement and Catalog. Insert the …
  • FAR 50.103-7 Contract requirements.
    … otherwise required, the clauses at 52.203-5, Covenant Against Contingent Fees; 52.215-2, Audit and Records—Negotiation; 52.222-4, Contract Work Hours and Safety Standards—Overtime Compensation; 52.222-6, Construction Wage Rate Requirements…

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.