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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31 sections with “adequacy determination”

  • FAR 30.202-7 Determinations.
    (a) Adequacy determination. (1) As prescribed by 48 CFR 9903.202-6, the auditor shall— (i) Conduct a review of the Disclosure Statement to ascertain whether it is current, accurate, and complete; and (ii) Report the results to the CFAO. …
  • FAR 42.302 Contract administration functions.
    …h Cost Accounting Standards (see 48 CFR 30.601 and 48 CFR chapter 99)— (i) Determine the adequacy of the contractor's disclosure statements; (ii) Determine whether disclosure statements are in compliance with Cost Accounting Standards and…
  • FAR 42.705-1 Contracting officer determination procedure.
    …ntractor. (iii) Upon receipt of the proposal— (A) The cognizant auditor will review the adequacy of the contractor's proposal for audit in support of negotiating final indirect cost rates and will provide a written description of any inad…
  • FAR 30.202-6 Responsibilities.
    …shall submit the required Disclosure Statement and the CFAO shall make a determination of adequacy as soon as possible after the award. (c) The cognizant auditor is responsible for conducting reviews of Disclosure Statements for adequacy a…
  • FAR 9.105-1 Obtaining information.
    …contracting officer shall obtain from the auditor any information required concerning the adequacy of prospective contractors' accounting systems and these systems' suitability for use in administering the proposed type of contract. (ii) I…
  • FAR 16.103 Negotiating contract type.
    … duration of the work, contractor's technical capability and financial responsibility, or adequacy of the contractor's accounting system), and associated reasoning essential to support the contract type selection; (C) An assessment regardi…
  • FAR 32.904 Determining payment due dates.
    …e Government a reasonable opportunity to adequately inspect the work and to determine the adequacy of the contractor's performance under the contract. The contracting officer must document in the contract file the justification for extendin…
  • DFARS 244.303 Extent of review.
    (a) Also review the adequacy of rationale documenting commercial product or commercial service determinations to ensure compliance with the definition of “commercial product” or “commercial service” in FAR 2.101. (b) Also review the adequa…
  • DFARS 252.244-7001 Contractor Purchasing System Administration.
    …g Officer's final determination concerning— (i) Remaining material weaknesses; (ii) The adequacy of any proposed or completed corrective action; and (iii) System disapproval, if the Contracting Officer determines that one or more materia…
  • FAR 16.104 Factors in selecting contract types.
    …nation clauses. (h) Contractor's technical capability and financial responsibility. (i) Adequacy of the contractor's accounting system. Before agreeing on a contract type other than firm-fixed-price, the contracting officer shall ensure t…
  • FAR 19.201 General policy.
    …ontract opportunities under the programs administered under the Small Business Act; (ii) Adequacy of consolidated or bundled contract documentation and justifications; and (iii) Actions taken to mitigate the effects of necessary and justi…
  • FAR 30.202-8 Subcontractor disclosure statements.
    (a) When the Government requires determinations of adequacy of subcontractor disclosure statements, the CFAO for the subcontractor shall provide this determination to the CFAO for the contractor or next higher-tier subcontractor. The higher…
  • FAR 30.605 Processing noncompliances.
    … The CFAO should review the proposed change to correct the noncompliance concurrently for adequacy and compliance (see 30.202-7). The CFAO shall— (i) When the description of the change is both adequate and compliant— (A) Notify the contra…
  • FAR 32.503-5 Administration of progress payments.
    …or has adequate resources to complete the contract; and (4) There is reason to doubt the adequacy and reliability of the contractor's accounting system and controls and certification. (c) Under indefinite-delivery contracts, the contracti…
  • FAR 35.017-4 Reviewing FFRDC's.
    …s) of expertise, and familiarity with the needs of its sponsor. (4) An assessment of the adequacy of the FFRDC management in ensuring a cost-effective operation. (5) A determination that the criteria for establishing the FFRDC continue to…
  • FAR 46.202-2 Government reliance on inspection by contractor.
    …plies or services in advance of their tender for acceptance, or to pass judgment upon the adequacy of the contractor's internal work processes. In making the determination, the contracting officer shall consider— (1) The nature of the supp…
  • FAR 52.245-1 Government Property.
    …ntracts are properly administered and reviews are periodically performed to determine the adequacy of the subcontractor's property management system. (vi) Reports. The Contractor shall have a process to create and provide reports of discre…
  • DFARS 215.404-71-2 Performance risk.
    …ontractor's cost estimates (including the contractor's cost estimating system); (vi) The adequacy of the contractor's management approach to controlling cost and schedule; and (vii) Any other factors that affect the contractor's ability t…
  • DFARS 215.404-71-3 Contract type risk and working capital adjustment.
    … consider elements that affect contract type risk such as— (i) Length of contract; (ii) Adequacy of cost data for projections; (iii) Economic environment; (iv) Nature and extent of subcontracted activity; (v) Protection provided to the…
  • DFARS 215.407-5-70 Disclosure, maintenance, and review requirements.
    …sses remain. The notice shall identify any remaining material weaknesses and indicate the adequacy of any proposed or completed corrective action. The contracting officer shall— (1) Request that the contractor, within 45 days of receipt of…
  • DFARS 234.201 Policy.
    …sses remain. The notice shall identify any remaining material weaknesses and indicate the adequacy of any proposed or completed corrective action. The contracting officer shall— (i) Request that the contractor, within 45 days of receipt of…
  • DFARS 242.7203 Review procedures.
    …sses remain. The notice shall identify any remaining material weaknesses and indicate the adequacy of any proposed or completed corrective action. The contracting officer shall— (1) Request that the contractor, within 45 days of receipt of…
  • DFARS 242.7502 Policy.
    …sses remain. The notice shall identify any remaining material weaknesses and indicate the adequacy of any proposed or completed corrective action. The contracting officer shall— (1) Request that the contractor, within 45 days of receipt of…
  • DFARS 244.305-70 Policy.
    …sses remain. The notice shall identify any remaining material weaknesses and indicate the adequacy of any proposed or completed corrective action. The contracting officer shall— (1) Request that the contractor, within 45 days of receipt of…
  • DFARS 245.105 Contractors' property management system compliance.
    …sses remain. The notice shall identify any remaining material weaknesses and indicate the adequacy of any proposed or completed corrective action. The contracting officer shall— (1) Request that the contractor, within 45 days of receipt of…
  • DFARS 252.215-7002 Cost Estimating System Requirements.
    …g Officer's final determination concerning— (i) Remaining material weaknesses; (ii) The adequacy of any proposed or completed corrective action; and (iii) System disapproval, if the Contracting Officer determines that one or more materia…
  • DFARS 252.234-7002 Earned Value Management System.
    …g Officer's final determination concerning— (i) Remaining material weaknesses; (ii) The adequacy of any proposed or completed corrective action; (iii) System noncompliance, when the Contractor's existing EVMS fails to comply with the ear…
  • DFARS 252.242-7004 Material Management and Accounting System.
    …g Officer's final determination concerning— (i) Remaining material weaknesses; (ii) The adequacy of any proposed or completed corrective action; and (iii) System disapproval if the Contracting Officer determines that one or more material…
  • DFARS 252.242-7006 Accounting System Administration.
    …g Officer's final determination concerning— (i) Remaining material weaknesses; (ii) The adequacy of any proposed or completed corrective action; and (iii) System disapproval, if the Contracting Officer determines that one or more materia…
  • DFARS 252.245-7003 Contractor Property Management System Administration.
    …g Officer's final determination concerning— (i) Remaining material weaknesses; (ii) The adequacy of any proposed or completed corrective action; and (iii) System disapproval, if the Contracting Officer determines that one or more materia…
  • DFARS 253.209-1 Responsible prospective contractors.
    … (E) Accounting system and related internal controls. An assessment by the auditor of the adequacy of the prospective contractor's accounting system and related internal controls as defined in 242.7501, Definition. Normally, a contracting 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.