SpendQueryBeta

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.

Ask the FAR

Try: · · ·

Clear

32 sections with “Material Management and Accounting System”

  • DFARS 252.242-7004 Material Management and Accounting System.
    As prescribed in 242.7204, use the following clause: Material Management and Accounting System (Jan 2025) (a) Definitions. As used in this clause— Acceptable material management and accounting system means a material management and accou…
  • DFARS 252.242-7006 Accounting System Administration.
    …nd other direct costs, compensation, billing, labor, and general information technology. Material weakness means a deficiency or combination of deficiencies in the internal control over information in contractor business systems, such that…
  • DFARS 242.7000 Contractor business system deficiencies.
    … contract includes the clause at 252.215-7002, Cost Estimating System Requirements; (iv) Material management and accounting system, if the contract includes the clause at 252.242-7004, Material Management and Accounting System; (v) Proper…
  • DFARS 252.242-7005 Contractor business systems.
    …s contract includes the clause at 252.215-7002, Cost Estimating System Requirements; (4) Material management and accounting system, if this contract includes the clause at 252.242-7004, Material Management and Accounting System; (5) Prope…
  • FAR 52.212-3 Offeror Representations and Certifications—Commercial Products and Commercial Services.
    … and service codes (PSCs) 1000-9999, except— (1) PSC 5510, Lumber and Related Basic Wood Materials; (2) Product or Service Group (PSG) 87, Agricultural Supplies; (3) PSG 88, Live Animals; (4) PSG 89, Subsistence; (5) PSC 9410, Crude Gr…
  • FAR 52.212-4 Contract Terms and Conditions—Commercial Products and Commercial Services.
    …by reference into the contract. (End of clause) Alternate I (NOV 2021). When a time-and-materials or labor-hour contract is contemplated, substitute the following paragraphs (a), (e), (i), (l), and (m) for those in the basic clause. (a) …
  • DFARS 252.244-7001 Contractor Purchasing System Administration.
    …urchasing system that complies with the system criteria in paragraph (c) of this clause. Material weakness means a deficiency or combination of deficiencies in the internal control over information in contractor business systems, such that…
  • FAR 52.216-7 Allowable Cost and Payment.
    …hin 30 days of the submission of the Contractor's payment request to the Government; (B) Materials issued from the Contractor's inventory and placed in the production process for use on the contract; (C) Direct labor; (D) Direct travel; …
  • DFARS 242.7201 Definitions.
    As used in this subpart— Acceptable material management and accounting system means a material management and accounting system that generally complies with the system criteria in paragraph (d) of the clause at 252.242-7004, Material Manag…
  • DFARS 242.7202 Policy.
    …ve an MMAS that conforms to the standards in paragraph (d) of the clause at 252.242-7004, Material Management and Accounting System, so that the system— (1) Reasonably forecasts material requirements; (2) Ensures the costs of purchased an…
  • FAR 2.101 Definitions.
    …or in significant part, of biological products, including renewable domestic agricultural materials and forestry materials, or that is an intermediate ingredient or feedstock. The term includes, with respect to forestry materials, forest pr…
  • FAR 31.001 Definitions.
    …d means a preestablished measure, expressed in temporal terms, of the quantity of labor. Material cost at standard means a preestablished measure of the material elements of cost, computed by multiplying material-price standard by material…
  • FAR 52.212-5 Contract Terms and Conditions Required To Implement Statutes or Executive Orders—Commercial Products and Commercial Services.
    …s as prescribed in FAR 22.1803.) __(41)(i) 52.223-9, Estimate of Percentage of Recovered Material Content for EPA-Designated Items (MAY 2008) (42 U.S.C. 6962(c)(3)(A)(ii)). (Not applicable to the acquisition of commercially available off-t…
  • FAR 52.232-12 Advance Payments.
    …al account only to pay for properly allocable, allowable, and reasonable costs for direct materials, direct labor, and indirect costs. Other withdrawals require approval in writing by the administering office. Determinations of whether cost…
  • FAR 52.245-1 Government Property.
    … become a component part of another article when put into use. Equipment does not include material, real property, special test equipment or special tooling. Government-furnished property means property in the possession of, or directly ac…
  • FAR 31.105 Construction and architect-engineer contracts.
    … of superintendence, timekeeping and clerical work, engineering, utility costs, supplies, material handling, restoration and cleanup, etc., are allowable as direct or indirect costs, provided the accounting practice used is in accordance wi…
  • FAR 52.204-10 Reporting Executive Compensation and First-Tier Subcontract Awards.
    …ude the Contractor's supplier agreements with vendors, such as long-term arrangements for materials or supplies that benefit multiple contracts and/or the costs of which are normally applied to a Contractor's general and administrative expe…
  • FAR 52.213-4 Terms and Conditions—Simplified Acquisitions (Other Than Commercial Products and Commercial Services).
    …fined in FAR 2.101 on the date of award of this contract). (iv) 52.222-20, Contracts for Materials, Supplies, Articles, and Equipment (JUN 2020) (41 U.S.C. chapter 65) (Applies to supply contracts over the threshold specified in FAR 22.602…
  • DFARS 202.101 Definitions.
    …bilities, see 218.270.) Major defense acquisition program is defined in 10 U.S.C. 4201. Material weakness means a deficiency or combination of deficiencies in the internal control over information in contractor business systems, such that…
  • DFARS 232.503-15 Application of Government title terms.
    (d) An administrative contracting officer (ACO) determination that the contractor's material management and accounting system conforms to the system criteria at 252.242-7004(d)(7) constitutes the contracting officer approval requirement of …
  • DFARS 242.7001 Contract clause.
    …ystem Requirements. (2) 252.234-7002, Earned Value Management System. (3) 252.242-7004, Material Management and Accounting System. (4) 252.242-7006, Accounting System Administration. (5) 252.244-7001, Contractor Purchasing System Admini…
  • DFARS 242.7200 Scope of subpart.
    … provides policies, procedures, and standards for use in the evaluation of a contractor's material management and accounting system (MMAS). (b) The policies, procedures, and standards in this subpart— (1) Apply only when the contractor ha…
  • DFARS 242.7204 Contract clause.
    Use the clause at 252.242-7004, Material Management and Accounting System, in all solicitations and contracts exceeding the simplified acquisition threshold that are not for the acquisition of commercial products or commercial services and—…
  • DFARS 253.209-1 Responsible prospective contractors.
    …spective contractor's possession of, or the ability to acquire, the necessary facilities, material, equipment, and labor; and (2) A determination that the prospective contractor's system provides for timely placement of orders and for vend…
  • FAR 15.407-4 Should-cost review.
    …ews evaluate the economy and efficiency of the contractor's existing work force, methods, materials, equipment, real property, operating systems, and management. These reviews are accomplished by a multi-functional team of Government contra…
  • FAR 16.103 Negotiating contract type.
    …lar, contracting officers should avoid protracted use of a cost-reimbursement or time-and-materials contract after experience provides a basis for firmer pricing. (d)(1) Each contract file shall include documentation to show why the partic…
  • FAR 16.505 Ordering.
    …s. For additional requirements for cost-reimbursement orders, see 16.301-3. (5) Time-and-materials or labor-hour orders. For additional requirements for time-and-materials or labor-hour orders, see 16.601(e). (6) Postaward notices and deb…
  • FAR 42.302 Contract administration functions.
    …r, of actual or potential labor disputes; and coordinate the removal of urgently required material from the strikebound contractor's plant upon instruction from, and authorization of, the contracting officer. (35) Perform traffic managemen…
  • FAR 32.503-6 Suspension or reduction of payments.
    …all be in writing. (b) Contractor noncompliance. (1) The contractor must comply with all material requirements of the contract. This includes the requirement to maintain an efficient and reliable accounting system and controls, adequate fo…
  • FAR 44.202-2 Considerations.
    …arable circumstances; or (4) Subcontracts are proposed on a cost-reimbursement, time-and-materials, or labor-hour basis.
  • FAR 52.244-2 Subcontracts.
    …ontract is required for any subcontract that— (1) Is of the cost-reimbursement, time-and-materials, or labor-hour type; or (2) Is fixed-price and exceeds— (i) For a contract awarded by the Department of Defense, the Coast Guard, or the N…
  • DFARS 204.7103-1 Criteria for establishing.
    …item. (c) For a contract that contains a combination of fixed-price line items, time-and-materials/labor-hour line items, and/or cost-reimbursement line items, identify the contract type for each contract line item in Section B, Supplies o…

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.