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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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35 sections with “CAS Board”

  • FAR 30.201-5 Waiver.
    (a) The head of the agency— (1) May waive the applicability of CAS for a particular contract or subcontract under the conditions listed in paragraph (b) of this subsection; and (2) Must not delegate this waiver authority to any official i…
  • FAR 31.201-2 Determining allowability.
    …g requirements: (1) Reasonableness. (2) Allocability. (3) Standards promulgated by the CAS Board, if applicable, otherwise, generally accepted accounting principles and practices appropriate to the circumstances. (4) Terms of the contra…
  • DFARS 230.201-5 Waiver.
    …), Office of the Under Secretary of Defense (Acquisition and Sustainment)— (1) May grant CAS waivers that meet the conditions in FAR 30.201-5(b)(1); and (2) May grant CAS waivers that meet the conditions in FAR 30.201-5(b)(2), provided th…
  • FAR 2.101 Definitions.
    … Funds Transfer (EFT) means any transfer of funds, other than a transaction originated by cash, check, or similar paper instrument, that is initiated through an electronic terminal, telephone, computer, or magnetic tape, for the purpose of …
  • FAR 31.205-6 Compensation for personal services.
    … includes compensation paid or to be paid in the future to employees in the form of— (i) Cash; (ii) Corporate securities, such as stocks, bonds, and other financial instruments (see paragraph (d)(2) of this subsection regarding valuation)…
  • FAR 52.222-41 Service Contract Labor Standards.
    …een job classifications based on the skill required and the duties performed. (B) In the case of a contract modification, an exercise of an option, or extension of an existing contract, or in any other case where a Contractor succeeds a co…
  • FAR 52.230-1 Cost Accounting Standards Notices and Certification.
    …rt and provide the requested information in order to determine Cost Accounting Standards (CAS) requirements applicable to any resultant contract. If the offeror is an educational institution, Part II does not apply unless the contemplated …
  • DFARS 250.103-5 Processing cases.
    …e month in which the record is prepared. (2) The officer or official responsible for the case shall forward to the contract adjustment board, through departmental channels, the documentation described at PGI 250.103-5. (3) Contract adjust…
  • FAR 30.102 Cost Accounting Standards Board publication.
    Copies of the CASB Standards and Regulations are printed in title 48 of the Code of Federal Regulations, chapter 99, and may be obtained by writing the Superintendent of Documents, U.S. Government Publishing Office, Washington, DC 20402, or…
  • FAR 52.216-7 Allowable Cost and Payment.
    …rded costs that, at the time of the request for reimbursement, the Contractor has paid by cash, check, or other form of actual payment for items or services purchased directly for the contract; (ii) When the Contractor is not delinquent in…
  • DFARS 225.7004-6 Waiver of restrictions.
    …sible for acquisition may waive the restrictions in 225.7004-2(b)(6) and 225.7004-5, on a case-by-case basis, if— (i) Sufficient domestic suppliers are not available to meet DoD requirements on a timely basis; and (ii) The acquisition is …
  • FAR 52.215-15 Pension adjustments and asset reversions.
    …s and subcontracts that are subject to full coverage under the Cost Accounting Standards (CAS) Board rules and regulations (48 CFR Chapter 99), the amount measured, assigned, and allocated in accordance with 48 CFR 9904.413-50(c)(12); and …
  • DFARS 225.7003-3 Exceptions.
    … COTS producers are not subcontracts for the purposes of this exception; (B) Forgings or castings of specialty metals, unless the forgings or castings are incorporated into COTS end items, subsystems, or assemblies; (C) Commercially avail…
  • FAR 31.205-11 Depreciation.
    …f Tangible Capital Assets, shall adhere to the requirement of that standard for all fully CAS-covered contracts and may elect to adopt the standard for all other contracts. All requirements of 48 CFR 9904.409 are applicable if the election …
  • FAR 32.304-2 Certificate of eligibility.
    …mance schedules; and (3) Other factors listed in paragraph (e) above, if relevant to the case under consideration. (g) If the contracting officer determines that a certificate of eligibility is not justified, the facts and reasons support…
  • FAR 33.203 Applicability.
    … matters “arising under” or “relating to” a contract. Agency Boards of Contract Appeals (BCAs) authorized under the Disputes statute continue to have all of the authority they possessed before the Disputes statute with respect to disputes a…
  • FAR 33.211 Contracting officer's decision.
    …ed under the board's— (1) Small claim procedure for claims of $50,000 or less or, in the case of a small business concern (as defined in the Small Business Act and regulations under that Act), $150,000 or less; or (2) Accelerated procedur…
  • FAR 50.102-1 Delegation of authority.
    …e or unit price may not be delegated below the secretarial level, except in extraordinary cases or classes of cases when the agency head finds that special circumstances clearly justify such delegation. (d) Regardless of dollar amount, aut…
  • FAR 52.204-10 Reporting Executive Compensation and First-Tier Subcontract Awards.
    …which a first-tier subcontract is signed by the Contractor. Total compensation means the cash and noncash dollar value earned by the executive during the Contractor's preceding fiscal year and includes the following (for more information s…
  • DFARS 225.7501 Policy.
    …duct; or (iii) If the acquisition is in support of operations in Afghanistan, a South Caucasus/Central and South Asian state end product listed in 225.401-70 (see 225.7704-2); or (iv) Is a nonqualifying country end product, but applicatio…
  • FAR 1.402 Policy.
    …ect to 30.201-3 and 30.201-4, or the requirements of the Cost Accounting Standards Board (CASB) rules and regulations (48 CFR chapter 99). Refer to 30.201-5 for instructions concerning waivers pertaining to Cost Accounting Standards.
  • FAR 3.907-1 Definitions.
    …neral Act of 1978. In the Department of Defense that is the DoD Inspector General. In the case of an executive agency that does not have an Inspector General, the duties shall be performed by an official designated by the head of the execut…
  • FAR 7.503 Policy.
    …lculated or predetermined and the funds collected can be easily controlled using standard case management techniques; and (ii) Routine voucher and invoice examination. (18) The control of the treasury accounts. (19) The administration of…
  • FAR 8.602 Policy.
    …f this section do not apply if an exception in 8.605(b) through (g) applies. (c) In some cases where FPI and an AbilityOne participating nonprofit agency produce identical items (see 8.603), FPI grants a waiver to permit the Government to …
  • FAR 15.407-1 Defective certified cost or pricing data.
    …ing officer shall not reprice the contract solely because the profit was greater than forecast or because a contingency specified in the submission failed to materialize. (d) For each advisory audit received based on a postaward review tha…
  • FAR 22.403-6 Department of Labor regulations involving construction.
    …e for appealing the findings of the Administrator, Wage and Hour Division, in enforcement cases under the various labor statutes, and by which Administrative Law Judge hearings are held; (5) Part 7, relating to rules of practice by which c…
  • FAR 22.406-10 Disposition of disputes concerning construction contract labor standards enforcement.
    …f Labor. (c) When requesting the contractor to take corrective action in labor violation cases, the contracting officer shall inform the contractor of the following: (1) Disputes concerning the labor standards requirements of the contract…
  • FAR 30.000 Scope of part.
    … part describes policies and procedures for applying the Cost Accounting Standards Board (CASB) rules and regulations (48 CFR chapter 99) to negotiated contracts and subcontracts. This part does not apply to sealed bid contracts or to any c…
  • FAR 42.1204 Applicability of novation agreements.
    …d all the transferor's assets are transferred. This format may be adapted to fit specific cases and may be used as a guide in preparing similar agreements for other situations. NOVATION AGREEMENT The ABC CORPORATION (Transferor), a corpor…
  • FAR 52.203-16 Preventing Personal Conflicts of Interest.
    …ersonal conflict-of-interest safeguards; (5) Take appropriate disciplinary action in the case of covered employees who fail to comply with policies established pursuant to this clause; and (6) Report to the Contracting Officer any persona…
  • FAR 52.222-54 Employment Eligibility Verification.
    …U and deny access to the E-Verify system in accordance with the terms of the MOU. In such case, the Contractor will be referred to a suspending and debarring official. (ii) During the period between termination of the MOU and a decision by…
  • FAR 52.247-29 F.o.b. Origin.
    …for shipment by carrier's equipment are not available at the Contractor's plant, in which case the responsibilities shall be performed f.o.b. the point or points in the same or nearest city where the specified carrier's facilities are avail…
  • FAR 52.247-31 F.o.b. Origin, Freight Allowed.
    …for shipment by carrier's equipment are not available at the Contractor's plant, in which case the responsibilities shall be performed f.o.b. the point or points in the same or nearest city where the specified carrier's facilities are avail…
  • FAR 52.247-32 F.o.b. Origin, Freight Prepaid.
    …for shipment by carrier's equipment are not available at the Contractor's plant, in which case the responsibilities shall be performed f.o.b. the point or points in the same or nearest city where the specified carrier's facilities are avail…
  • DFARS 237.104 Personal services contracts.
    …quirement, the contracting officer is authorized to negotiate the contract award. In this case, the individual must still meet the minimum qualifications of the requirement and the contracting officer must be able to make a determination th…

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.