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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13 sections with “CFAO”

  • FAR 30.202-7 Determinations.
    …ertain whether it is current, accurate, and complete; and (ii) Report the results to the CFAO. (2) The CFAO shall determine if the Disclosure Statement adequately describes the contractor's cost accounting practices. Also, the CFAO shall—…
  • FAR 30.602 Materiality.
    (a) In determining materiality, the CFAO shall use the criteria in 48 CFR 9903.305. (b) A CFAO determination of materiality— (1) May be made before or after a general dollar magnitude proposal has been submitted, depending on the particul…
  • FAR 30.603-1 Required changes.
    …sting contracts and subcontracts (see 52.230-1). The contracting officer shall notify the CFAO if the offeror states that a change in cost accounting practice would be required. (b) CFAO responsibilities. Prior to making an equitable adjus…
  • FAR 30.603-2 Unilateral and desirable changes.
    …cable paragraph(s) addressing a unilateral change at 52.230-2, 52.230-3, or 52.230-5, the CFAO shall determine that— (i) The contemplated contract price or cost adjustments will protect the Government from the payment of the estimated incr…
  • FAR 30.604 Processing changes to disclosed or established cost accounting practices.
    … contractor's notification and description of the change in cost accounting practice, the CFAO should review the proposed change concurrently for adequacy and compliance. The CFAO shall— (1) If the description of the change is both adequat…
  • FAR 30.605 Processing noncompliances.
    … applicable paragraph(s) addressing noncompliance at 52.230-2, 52.230-3, or 52.230-5, the CFAO shall determine that— (1) The contemplated contract price or cost adjustments will protect the Government from the payment of increased costs, i…
  • FAR 30.606 Resolving cost impacts.
    (a) General. (1) The CFAO shall coordinate with the affected contracting officers before negotiating and resolving the cost impact when the estimated cost impact on any of their contracts is at least $100,000. However, the CFAO has the sole…
  • FAR 52.230-6 Administration of Cost Accounting Standards.
    …nd reporting costs under the contract or subcontract. Cognizant Federal agency official (CFAO) means the Contracting Officer assigned by the cognizant Federal agency to administer the CAS. Desirable change means a compliant change to a Co…
  • FAR 30.001 Definitions.
    …nd reporting costs under the contract or subcontract. Cognizant Federal agency official (CFAO) means the contracting officer assigned by the cognizant Federal agency to administer the CAS. Desirable change means a compliant change to a co…
  • FAR 30.202-8 Subcontractor disclosure statements.
    …overnment requires determinations of adequacy of subcontractor disclosure statements, the CFAO for the subcontractor shall provide this determination to the CFAO for the contractor or next higher-tier subcontractor. The higher-tier CFAO sha…
  • FAR 30.601 Responsibility.
    (a) The CFAO shall perform CAS administration for all contracts and subcontracts in a business unit, even when the contracting officer retains other administration functions. The CFAO shall make all CAS-related required determinations and f…
  • FAR 30.607 Subcontract administration.
    … adjustment or a determination of noncompliance is required at the subcontract level, the CFAO for the subcontractor shall furnish a copy of the negotiation memorandum or the determination to the CFAO for the contractor of the next higher-t…
  • FAR 30.202-6 Responsibilities.
    …ficer shall not award a CAS-covered contract until the cognizant Federal agency official (CFAO) has made a written determination that a required Disclosure Statement is adequate unless, in order to protect the Government's interest, the age…

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.