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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179 sections with “Contract audit”: the first 40
- 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…
- 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 42.102 Assignment of contract audit services.(a) As provided in agency procedures or interagency agreements, contracting officers may request audit services directly from the responsible audit agency cited in the Directory of Federal Contract Audit Offices. The audit request should in…
- FAR 42.103 Contract audit services directory.(a) DCAA maintains and distributes the Directory of Federal Contract Audit Offices. The directory identifies cognizant audit offices and the contractors over which they have cognizance. Changes to audit cognizance shall be provided to DCAA …
- FAR 49.107 Audit of prime contract settlement proposals and subcontract settlements.(a) The TCO shall refer each prime contractor settlement proposal valued at or above the threshold for obtaining certified cost or pricing data set forth in FAR 15.403-4(a)(1) to the appropriate audit agency for review and recommendations. …
- FAR 4.804-5 Procedures for closing out contract files.(a) The contract administration office is responsible for initiating (automated or manual) administrative closeout of the contract after receiving evidence of its physical completion. At the outset of this process, the contract administrati…
- 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 3.502-2 Subcontractor kickbacks.…ack Act of 1986 (now codified at 41 U.S.C. chapter 87, Kickbacks,) was passed to deter subcontractors from making payments and contractors from accepting payments for the purpose of improperly obtaining or rewarding favorable treatment in c…
- FAR 4.803 Contents of contract files.The following are examples of the records normally contained, if applicable, in contract files: (a) Contracting office contract file. (1) Purchase request, acquisition planning information, and other presolicitation documents. (2) Justifi…
- FAR 14.201-7 Contract clauses.(a) When contracting by sealed bidding, the contracting officer shall insert the clause at 52.214-26, Audit and Records-Sealed Bidding, in solicitations and contracts as follows: (1) Use the basic clause if— (i) The acquisition will not u…
- FAR 15.209 Solicitation provisions and contract clauses.When contracting by negotiation— (a) The contracting officer shall insert the provision at 52.215-1, Instructions to Offerors—Competitive Acquisition, in all competitive solicitations where the Government intends to award a contract withou…
- FAR 19.806 Pricing the 8(a) contract.(a) The contracting officer shall price the 8(a) contract in accordance with subpart 15.4. If required by subpart 15.4, the SBA shall obtain certified cost or pricing data from the 8(a) contractor. If the SBA requests audit assistance to de…
- FAR 29.204 Federal excise tax on specific foreign contract payments.…00C-7 require acquiring agencies to collect this excise tax via withholding on applicable contract payments (see 29.402-3, 31.205-41(b)(8)). Agencies merely withhold the tax (section 5000C tax) for the Internal Revenue Service (IRS). All su…
- FAR 32.007 Contract financing payments.…ocedures or otherwise specified in paragraph (b) of this section, the due date for making contract financing payments by the designated payment office is the 30th day after the designated billing office receives a proper contract financing …
- FAR 32.504 Subcontracts under prime contracts providing progress payments.(a) Subcontracts may include either performance-based payments, provided they meet the criteria in 32.1003, or progress payments, provided they meet the criteria in subpart 32.5 for customary progress payments, but not both. Subcontracts fo…
- FAR 42.402 Visits to contractors' facilities.(a) Government personnel planning to visit a contractor's facility in connection with one or more Government contracts shall provide prior notification to the cognizant CAO, with the following information, sufficiently in advance to permit …
- 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 47.103-2 Contract clause.…ause at 52.247-67, Submission of Transportation Documents for Audit, in solicitations and contracts when a cost-reimbursement contract is contemplated and the contract or a first-tier cost-reimbursement subcontract thereunder will authorize…
- FAR 49.108-4 Authorization for subcontract settlements without approval or ratification.(a)(1) The TCO may, upon written request, give written authorization to the prime contractor to conclude settlements of subcontracts terminated in whole or in part without approval or ratification when the amount of settlement (see 49.002(d…
- 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 52.204-21 Basic Safeguarding of Covered Contractor Information Systems.As prescribed in 4.1903, insert the following clause: Basic Safeguarding of Covered Contractor Information Systems (NOV 2021) (a) Definitions. As used in this clause— Covered contractor information system means an information system that…
- FAR 52.204-25 Prohibition on Contracting for Certain Telecommunications and Video Surveillance Services or Equipment.As prescribed in 4.2105(b), insert the following clause: Prohibition on Contracting for Certain Telecommunications and Video Surveillance Services or Equipment (NOV 2021) (a) Definitions. As used in this clause— Backhaul means intermedia…
- FAR 52.212-4 Contract Terms and Conditions—Commercial Products and Commercial Services.As prescribed in 12.301(b)(3), insert the following clause: Contract Terms and Conditions—Commercial Products and Commercial Services (NOV 2023) (a) Inspection/Acceptance. The Contractor shall only tender for acceptance those items that c…
- FAR 52.212-5 Contract Terms and Conditions Required To Implement Statutes or Executive Orders—Commercial Products and Commercial Services.As prescribed in 12.301(b)(4), insert the following clause: Contract Terms and Conditions Required To Implement Statutes or Executive Orders—Commercial Products and Commercial Services (MAR 2026) (a) The Contractor shall comply with the f…
- FAR 52.214-26 Audit and Records—Sealed Bidding.… form of computer data, or in any other form. (b) Certified cost or pricing data. If the Contractor has been required to submit certified cost or pricing data in connection with the pricing of any modification to this contract, the Contrac…
- FAR 52.215-2 Audit and Records—Negotiation.… a cost-reimbursement, incentive, time-and-materials, labor-hour, or price redeterminable contract, or any combination of these, the Contractor shall maintain and the Contracting Officer, or an authorized representative of the Contracting O…
- 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…
- FAR 52.232-7 Payments under Time-and-Materials and Labor-Hour Contracts.…111(a)(7), insert the following clause: Payments Under Time-and-Materials and Labor-Hour Contracts (NOV 2021) The Government will pay the Contractor as follows upon the submission of vouchers approved by the Contracting Officer or the aut…
- FAR 52.247-67 Submission of Transportation Documents for Audit.…e following clause: Submission of Transportation Documents for Audit (FEB 2006) (a) The Contractor shall submit to the address identified below, for prepayment audit, transportation documents on which the United States will assume freight…
- DFARS 204.804 Closeout of contract files.(1) Except as provided in paragraph (3) of this section, contracting officers shall close out contracts in accordance with the procedures at PGI 204.804. The closeout date for file purposes shall be determined and documented by the procurin…
- DFARS 212.301 Solicitation provisions and contract clauses for the acquisition of commercial products and commercial services.…7301. (f) The following additional provisions and clauses apply to DoD solicitations and contracts using FAR part 12 procedures for the acquisition of commercial products and commercial services. If the offeror has completed any of the fol…
- DFARS 237.270 Acquisition of audit services.(a) General policy. (1) Do not contract for audit services unless— (i) The cognizant DoD audit organization determines that expertise required to perform the audit is not available within the DoD audit organization; or (ii) Temporary audi…
- DFARS 242.302 Contract administration functions.…unting system or related internal control weaknesses or deficiencies. (9) For additional contract administration functions related to IR&D projects and B&P projects performed by major contractors, see 242.771-3(a). (12) Also perform all p…
- 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 252.237-7026 Postaward Transparency Requirements for Firms that Support Department of Defense Audits.…rements for Firms That Support Department of Defense Audits (OCT 2022) (a) Prior to each contract action under this contract (including renewal or modification), the Contractor shall disclose the details of any disciplinary proceedings, wi…
FAR (chapter 1)
- Part 1 Federal Acquisition Regulations System 58 sections
- Part 2 Definitions of Words and Terms 3 sections
- Part 3 Improper Business Practices and Personal Conflicts of Interest 98 sections
- Part 4 Administrative and Information Matters 116 sections
- Part 5 Publicizing Contract Actions 34 sections
- Part 6 Competition Requirements 34 sections
- Part 7 Acquisition Planning 34 sections
- Part 8 Required Sources of Supplies and Services 67 sections
- Part 9 Contractor Qualifications 106 sections
- Part 10 Market Research 4 sections
- Part 11 Describing Agency Needs 33 sections
- Part 12 Acquisition of Commercial Products and Commercial Services 38 sections
- Part 13 Simplified Acquisition Procedures 49 sections
- Part 14 Sealed Bidding 82 sections
- Part 15 Contracting by Negotiation 81 sections
- Part 16 Types of Contracts 74 sections
- Part 17 Special Contracting Methods 50 sections
- Part 18 Emergency Acquisitions 34 sections
- Part 19 Small Business Programs 126 sections
- Part 22 Application of Labor Laws to Government Acquisitions 205 sections
- Part 23 Environment, Sustainable Acquisition, and Material Safety 38 sections
- Part 24 Protection of Privacy and Freedom of Information 10 sections
- Part 25 Foreign Acquisition 81 sections
- Part 26 Other Socioeconomic Programs 36 sections
- Part 27 Patents, Data, and Copyrights 59 sections
- Part 28 Bonds and Insurance 61 sections
- Part 29 Taxes 23 sections
- Part 30 Cost Accounting Standards Administration 30 sections
- Part 31 Contract Cost Principles and Procedures 87 sections
- Part 32 Contract Financing 175 sections
- Part 33 Protests, Disputes, and Appeals 23 sections
- Part 34 Major System Acquisition 20 sections
- Part 35 Research and Development Contracting 25 sections
- Part 36 Construction and Architect-engineer Contracts 81 sections
- Part 37 Service Contracting 46 sections
- Part 38 Federal Supply Schedule Contracting 3 sections
- Part 39 Acquisition of Information Technology 14 sections
- Part 40 Information Security and Supply Chain Security 12 sections
- Part 41 Acquisition of Utility Services 17 sections
- Part 42 Contract Administration and Audit Services 84 sections
- Part 43 Contract Modifications 14 sections
- Part 44 Subcontracting Policies and Procedures 24 sections
- Part 45 Government Property 33 sections
- Part 46 Quality Assurance 60 sections
- Part 47 Transportation 106 sections
- Part 48 Value Engineering 13 sections
- Part 49 Termination of Contracts 108 sections
- Part 50 Extraordinary Contractual Actions and the Safety Act 34 sections
- Part 51 Use of Government Sources by Contractors 15 sections
- Part 52 Solicitation Provisions and Contract Clauses 680 sections
- Part 53 Forms 61 sections
DFARS (chapter 2, Defense)
- Part 201 Federal Acquisition Regulations System 24 sections
- Part 202 Definitions of Words and Terms 1 sections
- Part 203 Improper Business Practices and Personal Conflicts of Interest 28 sections
- Part 204 Administrative and Information Matters 76 sections
- Part 205 Publicizing Contract Actions 11 sections
- Part 206 Competition Requirements 20 sections
- Part 207 Acquisition Planning 22 sections
- Part 208 Required Sources of Supplies and Services 31 sections
- Part 209 Contractor Qualifications 55 sections
- Part 210 Market Research 2 sections
- Part 211 Describing Agency Needs 22 sections
- Part 212 Acquisition of Commercial Products and Commercial Services 24 sections
- Part 213 Simplified Acquisition Procedures 23 sections
- Part 214 Sealed Bidding 14 sections
- Part 215 Contracting by Negotiation 66 sections
- Part 216 Types of Contracts 36 sections
- Part 217 Special Contracting Methods 64 sections
- Part 218 Emergency Acquisitions 7 sections
- Part 219 Small Business Programs 47 sections
- Part 222 Application of Labor Laws to Government Acquisitions 56 sections
- Part 223 Environment, Sustainable Acquisition, and Material Safety 34 sections
- Part 224 Protection of Privacy and Freedom of Information 2 sections
- Part 225 Foreign Acquisition 251 sections
- Part 226 Other Socioeconomic Programs 14 sections
- Part 227 Patents, Data, and Copyrights 99 sections
- Part 228 Bonds and Insurance 17 sections
- Part 229 Taxes 9 sections
- Part 230 Cost Accounting Standards Administration 2 sections
- Part 231 Contract Cost Principles and Procedures 13 sections
- Part 232 Contract Financing 74 sections
- Part 233 Protests, Disputes, and Appeals 8 sections
- Part 234 Major System Acquisition 13 sections
- Part 235 Research and Development Contracting 16 sections
- Part 236 Construction and Architect-engineer Contracts 25 sections
- Part 237 Service Contracting 67 sections
- Part 239 Acquisition of Information Technology 38 sections
- Part 241 Acquisition of Utility Services 8 sections
- Part 242 Contract Administration and Audit Services 40 sections
- Part 243 Contract Modifications 18 sections
- Part 244 Subcontracting Policies and Procedures 13 sections
- Part 245 Government Property 23 sections
- Part 246 Quality Assurance 39 sections
- Part 247 Transportation 27 sections
- Part 249 Termination of Contracts 14 sections
- Part 250 Extraordinary Contractual Actions and the Safety Act 16 sections
- Part 251 Use of Government Sources by Contractors 5 sections
- Part 252 Solicitation Provisions and Contract Clauses 405 sections
- Part 253 Forms 10 sections
- Part 270 Defense Contracting Programs 7 sections
Source: eCFR, 48 CFR chapters 1 and 2 (GPO GovInfo bulk data) ↗. Rule changes in progress: FAR, DFARS. Terms: glossary.