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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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61 sections with “Contract Auditor”: the first 40

  • DFARS 252.215-7011 Requirements for Submission of Proposals to the Administrative Contracting Officer and Contract Auditor.
    … the following provision: Requirements for Submission of Proposals to the Administrative Contracting Officer and Contract Auditor (JAN 2018) When the proposal is submitted, the Offeror shall also submit one copy each to— (a) The Administ…
  • FAR 15.408 Solicitation provisions and contract clauses.
    (a) Changes or Additions to Make-or-Buy Program. The contracting officer shall insert the clause at 52.215-9, Changes or Additions to Make-or-Buy Program, in solicitations and contracts when it is contemplated that a make-or- buy program wi…
  • FAR 42.705-1 Contracting officer determination procedure.
    (a) Applicability and responsibility. Contracting officer determination shall be used for the following, with the indicated cognizant contracting officer (or cognizant Federal agency official) responsible for establishing the final indirect…
  • DFARS 215.408 Solicitation provisions and contract clauses.
    …the clause at 252.215-7002, Cost Estimating System requirements, in all solicitations and contracts to be awarded on the basis of certified cost or pricing data. (2) When contracting with the Canadian Commercial Corporation— (i)(A) Use th…
  • DFARS 252.232-7005 Reimbursement of Subcontractor Advance Payments—DoD Mentor-Protégé Program.
    As prescribed in 232.412-70(b), use the following clause: Reimbursement of Subcontractor Advance Payments—DoD Mentor-Protégé Program (MAR 2024) (a) The Government will reimburse the Contractor for any advance payments made by the Contract…
  • FAR 42.101 Contract audit responsibilities.
    …information and advice to the requesting activity, based on the auditor's analysis of the contractor's financial and accounting records or other related data as to the acceptability of the contractor's incurred and estimated costs; (2) Rev…
  • FAR 42.705-2 Auditor determination procedure.
    …tor determination may be used for business units that are covered in 42.705-1(a) when the contracting officer (or cognizant Federal agency official) and auditor agree that the indirect costs can be settled with little difficulty and any of …
  • FAR 52.203-13 Contractor Code of Business Ethics and Conduct.
    As prescribed in 3.1004(a), insert the following clause: Contractor Code of Business Ethics and Conduct (NOV 2021) (a) Definitions. As used in this clause— Agent means any individual, including a director, an officer, an employee, or an …
  • FAR 52.225-26 Contractors Performing Private Security Functions Outside the United States.
    As prescribed in 25.302-6, insert the following clause: Contractors Performing Private Security Functions Outside the United States (OCT 2016) (a) Definitions. As used in this clause— Area of combat operations means an area of operations…
  • 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 245.105 Contractors' property management system compliance.
    …em that complies with the system criteria in paragraph (c) of the clause at 252.245-7003, Contractor Property Management Administration. Property management system means the contractor's system or systems for managing and controlling Gover…
  • DFARS 252.225-7039 Defense Contractors Performing Private Security Functions Outside the United States.
    As prescribed in 225.302-6, insert the following clause: Defense Contractors Performing Private Security Functions Outside the United States (JAN 2023) (a) Definitions. As used in this clause— Full cooperation—(1) Means disclosure to the…
  • DFARS 252.242-7005 Contractor business systems.
    As prescribed in 242.7001, use the following clause: Contractor Business Systems (Jan 2025) (a) This clause only applies to covered contracts that are subject to the Cost Accounting Standards under 41 U.S.C. chapter 15, as implemented in …
  • DFARS 253.209-1 Responsible prospective contractors.
    (a) SF 1403, Preaward Survey of Prospective Contractor (General). (i) The factors in Section III, Block 19, generally mean— (A) Technical capability. An assessment of the prospective contractor's key management personnel to determine if th…
  • FAR 42.708 Quick-closeout procedure.
    (a) The contracting officer responsible for contract closeout shall negotiate the settlement of direct and indirect costs for a specific contract, task order, or delivery order to be closed, in advance of the determination of final direct c…
  • FAR 42.709-3 Responsibilities.
    (a) The cognizant contracting officer is responsible for— (1) Determining whether the penalties in 42.709-2(a) should be assessed; (2) Determining whether such penalties should be waived pursuant to 42.709-6; and (3) Referring the matter…
  • FAR 42.803 Disallowing costs after incurrence.
    Cost-reimbursement contracts, the cost-reimbursement portion of fixed-price contracts, letter contracts that provide for reimbursement of costs, and time-and-material and labor-hour contracts provide for disallowing costs during the course …
  • FAR 42.1701 Procedures.
    (a) Negotiation of forward pricing rate agreements (FPRA's) may be requested by the contracting officer or the contractor or initiated by the administrative contracting officer (ACO). In determining whether or not to establish such an agree…
  • FAR 52.215-20 Requirements for Certified Cost or Pricing Data and Data Other Than Certified Cost or Pricing Data.
    …for exception by submitting the information described in the following subparagraphs. The Contracting Officer may require additional supporting information, but only to the extent necessary to determine whether an exception should be grante…
  • FAR 52.215-21 Requirements for Certified Cost or Pricing Data and Data Other Than Certified Cost or Pricing Data—Modifications.
    …ta. (1) In lieu of submitting certified cost or pricing data for modifications under this contract, for price adjustments expected to exceed the threshold set forth in Federal Acquisition Regulation (FAR) 15.403-4(a)(1) on the date of the a…
  • FAR 52.216-5 Price Redetermination—Prospective.
    …n—Prospective (JAN 2022) (a) General. The unit prices and the total price stated in this contract shall be periodically redetermined in accordance with this clause, except that (1) the prices for supplies delivered and services performed b…
  • FAR 52.216-6 Price Redetermination—Retroactive.
    …on—Retroactive (JAN 2022) (a) General. The unit price and the total price stated in this contract shall be redetermined in accordance with this clause, but in no event shall the total amount paid under this contract exceed __ [insert dolla…
  • FAR 52.216-16 Incentive Price Revision—Firm Target.
    …JAN 2022) (a) General. The supplies or services identified in the Schedule as Items ___ [Contracting Officer insert Schedule line item numbers] are subject to price revision in accordance with this clause; provided, that in no event shall …
  • FAR 52.216-17 Incentive Price Revision—Successive Targets.
    …JAN 2022) (a) General. The supplies or services identified in the Schedule as Items ___ [Contracting Officer insert line item numbers] are subject to price revision in accordance with this clause; provided, that in no event shall the total…
  • DFARS 242.803 Disallowing costs after incurrence.
    (a) Contracting officer receipt of vouchers. Contracting officer receipt of vouchers is applicable only for cost-reimbursement contracts with the Canadian Commercial Corporation. See 225.870-5(b) for invoice procedures. (b) Auditor receipt…
  • DFARS 242.705-2 Auditor determination procedure.
    (b) Procedures. (2)(iii) When agreement cannot be reached with the contractor, the auditor will issue a DCAA Form 1, Notice of Contract Costs Suspended and/or Disapproved, in addition to the advisory report to the administrative contracting…
  • FAR 9.105-1 Obtaining information.
    (a) Before making a determination of responsibility, the contracting officer shall possess or obtain information sufficient to be satisfied that a prospective contractor currently meets the applicable standards in 9.104. (b)(1) Generally, …
  • FAR 13.302-5 Clauses.
    …302-3)) shall incorporate all clauses prescribed for the particular acquisition. (b) The contracting officer shall insert the clause at 52.213-2, Invoices, in purchase orders that authorize advance payments (see 31 U.S.C. 3324(d)(2)) for s…
  • FAR 15.404-2 Data to support proposal analysis.
    (a) Field pricing assistance. (1) The contracting officer should request field pricing assistance when the information available at the buying activity is inadequate to determine a fair and reasonable price. The contracting officer shall ta…
  • FAR 15.407-1 Defective certified cost or pricing data.
    (a) If, before agreement on price, the contracting officer learns that any certified cost or pricing data submitted are inaccurate, incomplete, or noncurrent, the contracting officer shall immediately bring the matter to the attention of th…
  • FAR 15.407-5 Estimating systems.
    …cceptable estimating system for proposal preparation benefits both the Government and the contractor by increasing the accuracy and reliability of individual proposals. Cognizant audit activities, when it is appropriate to do so, shall esta…
  • FAR 22.103-4 Approvals.
    (a) The contracting officer shall review the contractor's request for overtime. Approval of the use of overtime may be granted by an agency approving official after determining in writing that overtime is necessary to— (1) Meet essential d…
  • FAR 22.1703 Policy.
    …nitor and Combat Trafficking in Persons at http://www.state.gov/j/tip/. See 47.405(b) for contract reporting requirements concerning training to prevent human trafficking for domestic carrier air transportation; 47.405(b) is not applicable …
  • FAR 30.202-6 Responsibilities.
    (a) The contracting officer is responsible for determining when a proposed contract may require CAS coverage and for including the appropriate notice in the solicitation. The contracting officer must then ensure that the offeror has made th…
  • FAR 30.202-7 Determinations.
    … CFAO. (2) The CFAO shall determine if the Disclosure Statement adequately describes the contractor's cost accounting practices. Also, the CFAO shall— (i) If the Disclosure Statement is adequate, notify the contractor in writing, and prov…
  • 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 30.605 Processing noncompliances.
    (a) General. Prior to making any contract price or cost adjustments under the 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 a…
  • 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 31.201-6 Accounting for unallowable costs.
    …e identified and excluded from any billing, claim, or proposal applicable to a Government contract. A directly associated cost is any cost that is generated solely as a result of incurring another cost, and that would not have been incurred…
  • 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 (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.