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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29 sections with “administrative contracting officer (ACO)”

  • FAR 2.101 Definitions.
    …nitoring and reporting, data collection, budgeting, accounting, performance auditing, and administrative technical support for conferences and training programs. (2) Studies, analyses and evaluations, i.e., contracted services that provide…
  • FAR 42.302 Contract administration functions.
    …re findings of fact and issue decisions under the Disputes clause on matters in which the administrative contracting officer (ACO) has the authority to take definitive action. (11) In connection with Cost Accounting Standards (see 48 CFR 3…
  • FAR 31.109 Advance agreements.
    …the contracts of a contracting office, an agency, or several agencies. (e) The cognizant administrative contracting officer (ACO), or other contracting officer established in part 42, shall negotiate advance agreements except that an advan…
  • FAR 42.601 General.
    …tivities requiring Government review and approval and affecting the work of more than one administrative contracting officer (ACO). In these circumstances, effective and consistent contract administration may require the assignment of a cor…
  • DFARS 231.205-70 External restructuring costs.
    … planning and analysis, contract administration and oversight, or recurring financial and administrative support). (4) Restructuring costs means the costs, including both direct and indirect, of restructuring activities. Restructuring cost…
  • FAR 15.404-2 Data to support proposal analysis.
    …gency concurrently forward the audit report to the requesting contracting officer and the administrative contracting officer (ACO). The completed field pricing assistance results may reference audit information, but need not reconcile the a…
  • FAR 15.407-1 Defective certified cost or pricing data.
    …to the auditor and, if the contract has been assigned for administration, one copy to the administrative contracting officer (ACO). A copy of the memorandum or other notice of the contracting officer's determination shall be provided to the…
  • FAR 32.503-3 Initiation of progress payments and review of accounting system.
    (a) For contractors that the administrative contracting officer (ACO) has found by previous experience or recent audit review (within the last 12 months) to be (1) reliable, competent, and capable of satisfactory performance, (2) possessed …
  • FAR 42.1202 Responsibility for executing agreements.
    …ws: (a) If any of the affected contracts held by the transferor have been assigned to an administrative contracting officer (ACO) (see 2.1 and 42.202), the responsible contracting officer shall be— (1) This ACO; or (2) The ACO responsibl…
  • FAR 42.1701 Procedures.
    …FPRA's) may be requested by the contracting officer or the contractor or initiated by the administrative contracting officer (ACO). In determining whether or not to establish such an agreement, the ACO should consider whether the benefits t…
  • FAR 44.202-1 Responsibilities.
    (a) The cognizant administrative contracting officer (ACO) is responsible for consent to subcontracts, except when the contracting officer retains the contract for administration or withholds the consent responsibility from delegation to th…
  • FAR 44.301 Objective.
    …nt funds and complies with Government policy when subcontracting. The review provides the administrative contracting officer (ACO) a basis for granting, withholding, or withdrawing approval of the contractor's purchasing system.
  • FAR 52.215-19 Notification of Ownership Changes.
    …tion of its capitalized assets in the accounting records, the Contractor shall notify the Administrative Contracting Officer (ACO) within 30 days. (2) The Contractor shall also notify the ACO within 30 days whenever changes to asset valuat…
  • FAR 52.230-1 Cost Accounting Standards Notices and Certification.
    …sure Statement have been submitted as follows: (i) original and one copy to the cognizant Administrative Contracting Officer (ACO) or cognizant Federal agency official authorized to act in that capacity (Federal official), as applicable, an…
  • FAR 52.245-9 Use and Charges.
    …ith the following paragraphs. (d) General. (1) Rental requests shall be submitted to the Administrative Contracting Officer (ACO), identify the property for which rental is requested, propose a rental period, and compute an estimated renta…
  • 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 232.805 Procedure.
    (b) The assignee shall forward— (i) To the administrative contracting officer (ACO), a true copy of the instrument of assignment and an original and three copies of the notice of assignment. The ACO shall acknowledge receipt by signing and…
  • DFARS 242.771-3 Responsibilities.
    (a) The cognizant administrative contracting officer (ACO) or corporate ACO shall determine cost allowability of IR&D costs and bid and proposal (B&P) costs as set forth in 231.205-18 and FAR 31.205-18. (b) The Defense Contract Audit Agenc…
  • DFARS 242.7203 Review procedures.
    …fying sales to the Government during the contractor's preceding fiscal year; and (2) The administrative contracting officer (ACO), with advice from the auditor, determines an MMAS review is needed based on a risk assessment of the contract…
  • DFARS 242.7301 General.
    (a) The administrative contracting officer (ACO) is responsible for determining the allowability of insurance/pension costs in Government contracts and for determining the need for a Contractor/Insurance Pension Review (CIPR). Defense Contr…
  • DFARS 244.301 Objective.
    The administrative contracting officer (ACO) is solely responsible for initiating reviews of the contractor's purchasing systems, but other organizations may request that the ACO initiate such reviews.
  • DFARS 252.215-7002 Cost Estimating System Requirements.
    … (d) System requirements. (1) The Contractor shall disclose its estimating system to the Administrative Contracting Officer (ACO), in writing. If the Contractor wishes the Government to protect the data and information as privileged or con…
  • DFARS 252.225-7013 Duty-Free Entry.
    …inistration office administering the prime contract. (h) The Contractor shall notify the Administrative Contracting Officer (ACO) in writing of any purchase of eligible products or qualifying country supplies to be accorded duty-free entry…
  • DFARS 252.242-7004 Material Management and Accounting System.
    …edures, and operating instructions that adequately describe its MMAS; (2) Provide to the Administrative Contracting Officer (ACO), upon request, the results of internal reviews that it has conducted to ensure compliance with established MM…
  • DFARS 252.246-7003 Notification of Potential Safety Issues.
    …rviced for the Government under this contract. (c) The Contractor— (1) Shall notify the Administrative Contracting Officer (ACO) and the Procuring Contracting Officer (PCO) as soon as practicable, but not later than 72 hours, after discov…
  • DFARS 215.404-71-4 Facilities capital employed.
    …intracompany transfers has been included in Block 20 at cost (i.e., excluding general and administrative (G&A) expenses and profit), add to the contractor's allocated facilities capital, the allocated facilities capital attributable to the …
  • FAR 15.407-4 Should-cost review.
    …erty, and equipment, depreciation, plant maintenance and security, taxes, and general and administrative activities. It is normally used to evaluate and negotiate an FPRA with the contractor. When an overhead should-cost review is conducte…
  • DFARS 215.404-1 Proposal analysis techniques.
    …rmination of price reasonableness. The contracting officer may consult with the cognizant administrative contracting officers (ACOs) as they may have information about pending sales. (C) Volume and completeness of transaction data. Data mu…
  • DFARS 215.408 Solicitation provisions and contract clauses.
    … (ii) Use the provision at 252.215-7011, Requirements for Submission of Proposals to the Administrative Contracting Officer and Contract Auditor, when using the basic or alternate of the provision at 252.215-7010 and copies of the proposal…

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.