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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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70 sections with “Special Account”: the first 40

  • FAR 32.411 Agreement for special account at a financial institution.
    The contracting officer must use substantially the following form of agreement for a special account for advance payments: Agreement for Special Account This agreement is entered into this ____ day of ____________, 20____, between the Uni…
  • FAR 32.409-3 Security, supervision, and covenants.
    …roved, the contracting officer shall enter into an agreement with the contractor covering special accounts and suitable covenants protecting the Government's interest (see 32.411). This requirement generally applies under all statutory auth…
  • FAR 52.232-12 Advance Payments.
    … shall apply terms similar to this clause to any advance payments to subcontractors. (b) Special account. Until (1) the Contractor has liquidated all advance payments made under the contract and related interest charges and (2) the adminis…
  • FAR 2.101 Definitions.
    … business with a Small Business Teaming Arrangement) due to— (i) The diversity, size, or specialized nature of the elements of the performance specified; (ii) The aggregate dollar value of the anticipated award; (iii) The geographical di…
  • FAR 7.105 Contents of written acquisition plans.
    …) For each contract contemplated, discuss use of multiyear contracting, options, or other special contracting methods (see part 17); any special clauses, special solicitation provisions, or FAR deviations required (see subpart 1.4); whether…
  • FAR 31.205-42 Termination costs.
    Contract terminations generally give rise to the incurrence of costs or the need for special treatment of costs that would not have arisen had the contract not been terminated. The following cost principles peculiar to termination situation…
  • FAR 37.114 Special acquisition requirements.
    …ty, accountability, and responsibilities of Government officials. These contracts require special management attention to ensure that they do not result in performance of inherently governmental functions by the contractor and that Governme…
  • FAR 42.202 Assignment of contract administration.
    …ovided in agency procedures, contracting officers may delegate contract administration or specialized support services, either through interagency agreements or by direct request to the cognizant CAO listed in the Federal Directory of Contr…
  • FAR 45.101 Definitions.
    …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 acquired by, the Government…
  • FAR 45.602-3 Screening.
    …entory disposal schedule. The plant clearance officer shall determine whether standard or special screening is appropriate and initiate screening actions. (a) Standard screening. The standard screening period is 46 days. (1) First through…
  • FAR 52.245-1 Government Property.
    …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 acquired by, the Government…
  • FAR 31.205-6 Compensation for personal services.
    …al services. (6)(i) Compensation costs for certain individuals give rise to the need for special consideration. Such individuals include: (A) Owners of closely held corporations, members of limited liability companies, partners, sole prop…
  • FAR 32.410 Findings, determination, and authorization.
    …otection of the Government. The clause requires that all payments will be desposited in a special account at the Contractor's financial institution and that the Government will have a paramount lien on (i) the credit balance in the special …
  • FAR 52.232-16 Progress Payments.
    … principles and practices. (i) Parts, materials, inventories, and work in process; (ii) Special tooling and special test equipment to which the Government is to acquire title; (iii) Nondurable (i.e., noncapital) tools, jigs, dies, fixtur…
  • FAR 52.232-32 Performance-Based Payments.
    … principles and practices: (i) Parts, materials, inventories, and work in process; (ii) Special tooling and special test equipment to which the Government is to acquire title; (iii) Nondurable (i.e., noncapital) tools, jigs, dies, fixtur…
  • DFARS 252.225-7040 Contractor Personnel Supporting U.S. Armed Forces Deployed Outside the United States.
    …cinity of U.S. Armed Forces and who routinely are collocated with the U.S. Armed Forces (especially in non-permissive environments). Personnel collocated with U.S. Armed Forces shall be afforded CAAF status through a letter of authorization…
  • FAR 32.407 Interest.
    … of— (1) The published prime rate of the financial institution (depository) in which the special account (see 32.409-3) is established; or (2) The rate established by the Secretary of the Treasury under 50 U.S.C. App. 1215(b)(2). (b) The…
  • FAR 32.408 Application for advance payments.
    …e and address of the financial institution at which the contractor expects to establish a special account as depository for the advance payments. If advance payments in the form of a letter of credit are anticipated, the contractor shall id…
  • FAR 32.412 Contract clause.
    …racting officer shall use the clause with its Alternate IV. (f) If the requirement for a special account is eliminated in accordance with 32.409-3 (e) or (g), the contracting officer shall insert in the solicitation or contract the clause …
  • DFARS 242.7000 Contractor business system deficiencies.
    …orrective action. The contracting officer, in consultation with the auditor or functional specialist, shall monitor the contractor's progress in correcting the weaknesses. The contracting officer shall notify the contractor of any decision …
  • DFARS 242.7502 Policy.
    …m. (b) The cognizant contracting officer, in consultation with the auditor or functional specialist, shall— (1) Determine the acceptability of a contractor's accounting system and approve or disapprove the system; and (2) Pursue correcti…
  • FAR 1.603-2 Selection.
    …ntracting and administration, commercial purchasing, or related fields; (b) Education or special training in business administration, law, accounting, engineering, or related fields; (c) Knowledge of acquisition policies and procedures, i…
  • FAR 7.503 Policy.
    …or other methods of alternative dispute resolution. (3) The command of military forces, especially the leadership of military personnel who are members of the combat, combat support, or combat service support role. (4) The conduct of fore…
  • FAR 14.201-2 Part I—The Schedule.
    …on information or instructions other than those on the solicitation form. (h) Section H, Special contract requirements. Include a clear statement of any special contract requirements that are not included in Section I, Contract clauses, or…
  • FAR 15.204-2 Part I—The Schedule.
    …ress in the proposal, if it is different from that shown for the offeror. (h) Section H, Special contract requirements. Include a clear statement of any special contract requirements that are not included in Section I, Contract clauses, or…
  • FAR 15.404-1 Proposal analysis techniques.
    … (e) Technical analysis. (1) The contracting officer should request that personnel having specialized knowledge, skills, experience, or capability in engineering, science, or management perform a technical analysis of the proposed types and…
  • FAR 15.408 Solicitation provisions and contract clauses.
    …sts. List all other costs not otherwise included in the categories described above (e.g., special tooling, travel, computer and consultant services, preservation, packaging and packing, spoilage and rework, and Federal excise tax on finishe…
  • FAR 31.109 Advance agreements.
    …7, contracting officers and contractors should seek advance agreement on the treatment of special or unusual costs and on statistical sampling methodologies at 31.201-6(c). However, an advance agreement is not an absolute requirement and th…
  • FAR 42.302 Contract administration functions.
    …nts on assigned contracts when prescribed in agency acquisition regulations. (15) Manage special bank accounts. (16) Ensure timely notification by the contractor of any anticipated overrun or underrun of the estimated cost under cost-reim…
  • FAR 49.402-3 Procedure for default.
    …a copy of any cure notice or show cause notice to the contracting office's small business specialist and the Small Business Administration Area Office nearest the contractor. The contracting officer should, whenever practicable, consult wit…
  • FAR 52.225-19 Contractor Personnel in a Designated Operational Area or Supporting a Diplomatic or Consular Mission Outside the United States.
    … for in-transit countries. (iv) All personnel have received— (A) A country clearance or special area clearance, if required by the chief of mission; and (B) Theater clearance, if required by the Combatant Commander. (v) All personnel ha…
  • DFARS 232.072-2 Appropriate information.
    …nability of a contractor to present reasonably requested information in a timely manner, especially information that a prudent business person would be expected to have and to use in the professional management of a business, may be a mater…
  • DFARS 242.7202 Policy.
    …. (b) The cognizant contracting officer, in consultation with the auditor and functional specialist, if appropriate, shall— (1) Determine the acceptability of the contractor's MMAS and approve or disapprove the system; and (2) Pursue cor…
  • DFARS 252.204-7012 Safeguarding Covered Defense Information and Cyber Incident Reporting.
    …ect to the security requirements in National Institute of Standards and Technology (NIST) Special Publication (SP) 800-171, “Protecting Controlled Unclassified Information in Nonfederal Information Systems and Organizations” (available via …
  • FAR 4.602 General.
    …s to report contract actions. The resulting data provides— (1) A basis for recurring and special reports to the President, the Congress, the Government Accountability Office, Federal executive agencies, and the general public; (2) A means…
  • FAR 9.105-1 Obtaining information.
    …, promptly after a bid opening or receipt of offers. However, in negotiated contracting, especially when research and development is involved, the contracting officer may obtain this information before issuing the request for proposals. Req…
  • FAR 9.106-4 Reports.
    …rmation that supports a recommendation of complete award without an on-site survey and no special areas for investigation have been requested, the surveying activity may provide a short-form preaward survey report. The short-form report sha…
  • FAR 15.404-4 Profit.
    …fort needed to obtain the required purchased parts and material, subcontracted items, and special tooling. Considerations include the complexity of the items required, the number of purchase orders and subcontracts to be awarded and adminis…
  • FAR 15.407-4 Should-cost review.
    (a) General. (1) Should-cost reviews are a specialized form of cost analysis. Should-cost reviews differ from traditional evaluation methods because they do not assume that a contractor's historical costs reflect efficient and economical op…
  • FAR 16.104 Factors in selecting contract types.
    … to the Government, usually result in greater risk assumption by the Government. This is especially true for complex research and development contracts, when performance uncertainties or the likelihood of changes makes it difficult to estim…

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.