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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19 sections with “Material weaknesses”

  • 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 215.407-5-70 Disclosure, maintenance, and review requirements.
    …and recommendations in a report to the contracting officer. If the auditor identifies any material weaknesses, the report shall describe the underlying deficiencies in sufficient detail to allow the contracting officer to understand the wea…
  • DFARS 234.201 Policy.
    …report to the contracting officer. If the functional specialist or auditor identifies any material weakness in the contractor's earned value management system, the report shall describe the weaknesses or deficiencies in sufficient detail to…
  • 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 242.7203 Review procedures.
    …report to the contracting officer. If the auditor or functional specialist identifies any material weakness, the report shall describe the weaknesses or deficiencies in sufficient detail to allow the contracting officer to understand the we…
  • DFARS 242.7502 Policy.
    (a) Contractors receiving cost-reimbursement, incentive type, time-and-materials, or labor-hour contracts, or contracts which provide for progress payments based on costs or on a percentage or stage of completion, shall maintain an accounti…
  • DFARS 244.305-70 Policy.
    …rt to the contracting officer. If the auditor or purchasing system analyst identifies any material weaknesses, the report shall describe the underlying deficiencies in sufficient detail to allow the contracting officer to understand the wea…
  • DFARS 245.105 Contractors' property management system compliance.
    …ions in a report to the contracting officer. If the property administrator identifies any material weaknesses, the report shall describe the underlying deficiencies in sufficient detail to allow the contracting officer to understand the wea…
  • DFARS 252.215-7002 Cost Estimating System Requirements.
    …s, accumulation of historical costs, and other analyses used to generate cost estimates. Material weakness means a deficiency or combination of deficiencies in the internal control over information in contractor business systems, such that…
  • DFARS 252.234-7002 Earned Value Management System.
    …em that complies with the earned value management system guidelines in the ANSI/EIA-748. Material weakness means a deficiency or combination of deficiencies in the internal control over information in contractor business systems, such that…
  • 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…
  • 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 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…
  • DFARS 252.245-7003 Contractor Property Management System Administration.
    … property 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…
  • 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 15.306 Exchanges with offerors after receipt of proposals.
    …valuation process. Such communications shall not be used to cure proposal deficiencies or material omissions, materially alter the technical or cost elements of the proposal, and/or otherwise revise the proposal. Such communications may be …
  • 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; …
  • 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 15.001 Definitions.
    As used in this part— Deficiency is a material failure of a proposal to meet a Government requirement or a combination of significant weaknesses in a proposal that increases the risk of unsuccessful contract performance to an unacceptable …

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.