48 CFR · Federal Acquisition Regulation and Defense supplement

FAR and DFARS navigator

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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9 sections with “DCAA Form 1”

  • DFARS 242.803 Disallowing costs after incurrence.
    …nal vouchers and sending them to the administrative contracting officer; and (D) Issuing DCAA Forms 1, Notice of Contract Costs Suspended and/or Disapproved, to deduct costs where allowability is questionable. (ii) The administrative cont…
  • FAR 42.709-4 Assessing the penalty.
    …ssion of the proposal. Prior determinations of unallowability may be evidenced by— (1) A DCAA Form 1, Notice of Contract Costs Suspended and/or Disapproved (see 48 CFR 242.705-2), or any similar notice which the contractor elected not to a…
  • DFARS 242.705-2 Auditor determination procedure.
    …. (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 officer.
  • DFARS 242.7301 General.
    …Management Agency (DCMA) insurance/pension specialists and Defense Contract Audit Agency (DCAA) auditors assist ACOs in making these determinations, conduct CIPRs when needed, and perform other routine audits as authorized under FAR 42.705 …
  • FAR 42.101 Contract audit responsibilities.
    … educational institutions and nonprofit organizations, the Defense Contract Audit Agency (DCAA) is the responsible Government audit agency. However, there may be instances where an agency other than DCAA desires cognizance of a particular c…
  • 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 …
  • DFARS 242.771-3 Responsibilities.
    …sts as set forth in 231.205-18 and FAR 31.205-18. (b) The Defense Contract Audit Agency (DCAA) shall— (1) For the DoD-wide B&P program, submit an annual report to the Principal Director, Defense Pricing, Contracting, and Acquisition Polic…
  • DFARS 242.7302 Requirements.
    …g fiscal year; and (ii) The ACO, with advice from DCMA insurance/pension specialists and DCAA auditors, determines a CIPR is needed based on a risk assessment of the contractor's past experience and current vulnerability. (2) Qualifying s…
  • FAR 31.002 Availability of accounting guide.
    …90, Information for Contractors. The pamphlet is available via the Internet at http://www.dcaa.mil.

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.