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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164 sections with “administrative cost”: the first 40

  • FAR 31.205-47 Costs related to legal and other proceedings.
    (a) Definitions. As used in this subsection— Costs include, but are not limited to, administrative and clerical expenses; the costs of legal services, whether performed by in-house or private counsel; the costs of the services of accountan…
  • FAR 9.406-1 General.
    …dual) cooperated fully with Government agencies during the investigation and any court or administrative action. (5) Whether the contractor (including an individual) has paid or has agreed to pay all criminal, civil, and administrative lia…
  • FAR 31.205-27 Organization costs.
    …n costs include the cost of any change in the contractor's financial structure, excluding administrative costs of short-term borrowings for working capital, resulting in alterations in the rights and interests of security holders, whether o…
  • FAR 36.608 Liability for Government costs resulting from design errors or deficiencies.
    …and issue a demand for payment of the amount due, if the recoverable cost will exceed the administrative cost involved or is otherwise in the Government's interest. The contracting officer shall include in the contract file a written statem…
  • FAR 48.104-4 Sharing alternative—no-cost settlement method.
    …h one would be in the Government's best interest. Contracting officers should balance the administrative costs of negotiating a settlement against the anticipated savings. A no-cost settlement may be used if, in the contracting officer's ju…
  • 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 9.406-3 Procedures.
    … be sent— (i) To the contractor, the contractor's identified counsel for purposes of the administrative proceedings, or the contractor's agent for service of process; and (ii) For each specifically named affiliate, to the affiliate itself…
  • FAR 9.407-3 Procedures.
    … exclusions and all similar actions taken by Federal, State, or local agencies, including administrative agreements that affect only those agencies; (iii) All criminal and civil proceedings not included in the notice of suspension that gre…
  • FAR 31.110 Indirect cost rate certification and penalties on unallowable costs.
    …fication of the indirect cost rates proposed for final payment purposes. See 42.703-2 for administrative procedures regarding the certification provisions and the related contract clause prescription. (b) If unallowable costs are included …
  • FAR 31.201-6 Accounting for unallowable costs.
    …advance agreement under the provisions of 31.109 between the contractor and the cognizant administrative contracting officer or Federal official. The advance agreement should specify the basic characteristics of the sampling process. The co…
  • FAR 42.705-1 Contracting officer determination procedure.
    … (1) Business units of a multidivisional corporation under the cognizance of a corporate administrative contracting officer (see subpart 42.6), with that officer responsible for the determination, assisted, as required, by the administrati…
  • FAR 52.222-41 Service Contract Labor Standards.
    …the performance of this contract other than any person employed in a bona fide executive, administrative, or professional capacity, as these terms are defined in part 541 of title 29, Code of Federal Regulations, as revised. It includes all…
  • FAR 52.222-55 Minimum Wages for Contractor Workers Under Executive Order 14026.
    …hapter 31, subchapter IV); (B) Other than individuals employed in a bona fide executive, administrative, or professional capacity, as those terms are defined in 29 CFR part 541; and (C) Regardless of the contractual relationship alleged t…
  • 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…
  • DFARS 242.803 Disallowing costs after incurrence.
    …f actual costs incurred; (C) Reviewing completion/final vouchers and sending them to the administrative contracting officer; and (D) Issuing DCAA Forms 1, Notice of Contract Costs Suspended and/or Disapproved, to deduct costs where allowa…
  • FAR 14.201-8 Price-related factors.
    …g officer shall assume, for the purpose of making multiple awards, that $500 would be the administrative cost to the Government for issuing and administering each contract awarded under a solicitation. Individual awards shall be for the ite…
  • FAR 15.403-4 Requiring certified cost or pricing data (10 U.S.C. chapter 271 and 41 U.S.C. chapter 35).
    …for which certified cost or pricing data would not otherwise be required are included for administrative convenience in the same modification. Negotiated final pricing actions (such as termination settlements and total final price agreement…
  • 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 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…
  • FAR 16.405-1 Cost-plus-incentive-fee contracts.
    …quisitions, if the use of both cost and technical performance incentives is desirable and administratively practical. (3) The fee adjustment formula should provide an incentive that will be effective over the full range of reasonably fores…
  • FAR 22.1003-4 Administrative limitations, variations, tolerances, and exemptions.
    …protect prevailing labor standards (41 U.S.C. 6707(b)). See 29 CFR 4.123 for a listing of administrative exemptions, tolerances, and variations. Requests for limitations, variances, tolerances, and exemptions from the Service Contract Labor…
  • FAR 31.001 Definitions.
    …arial accrued liability represents the excess of the present value of future benefits and administrative expenses over the present value of future normal costs for all plan participants and beneficiaries. The excess of the actuarial accrued…
  • 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 31.203 Indirect costs.
    …ch office G&A expenses to such plants operating with little or no dependence on corporate administrative activities may require more precise cost groupings, detailed accounts screening, and carefully developed distribution bases. (i) Indir…
  • FAR 31.205-37 Royalties and other costs for use of patents.
    …a free use of the patent; (2) The patent has been adjudicated to be invalid, or has been administratively determined to be invalid; (3) The patent is considered to be unenforceable; or (4) The patent is expired. (b) Care should be exerc…
  • FAR 32.206 Solicitation provisions and contract clauses.
    … acceptance of a contract item. The installment payment arrangement is designed to reduce administrative costs. However, if a contract will have a large number of deliveries, the administrative costs may increase to the point where installm…
  • FAR 47.304-1 General.
    …erioration. (5) Evaluation of f.o.b. origin offers is anticipated to result in increased administrative lead time or administrative cost that would outweigh the potential advantages of an f.o.b. origin determination.
  • FAR 52.214-22 Evaluation of Bids for Multiple Awards.
    …ltiple awards). It is assumed, for the purpose of evaluating bids, that $500 would be the administrative cost to the Government for issuing and administering each contract awarded under this solicitation, and individual awards will be for t…
  • FAR 52.215-20 Requirements for Certified Cost or Pricing Data and Data Other Than Certified Cost or Pricing Data.
    …sic provision: (c) When the proposal is submitted, also submit one copy each to: (1) the Administrative Contracting Officer, and (2) the Contract Auditor. Alternate III (OCT 1997). As prescribed in 15.408(l), add the following paragraph (…
  • FAR 52.215-21 Requirements for Certified Cost or Pricing Data and Data Other Than Certified Cost or Pricing Data—Modifications.
    … basic clause: (c) When the proposal is submitted, also submit one copy each to: (1) the Administrative Contracting Officer, and (2) the Contract Auditor. Alternate III (OCT 1997). As prescribed in 15.408(m), add the following paragraph (…
  • FAR 52.216-7 Allowable Cost and Payment.
    …irect expense rates, including pool, base, and calculated indirect rate. (B) General and Administrative expenses (final indirect cost pool). Schedule of claimed expenses by element of cost as identified in accounting records (Chart of Acco…
  • 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 52.248-1 Value Engineering.
    …ing, operations, maintenance, and logistics support. The term does not include the normal administrative costs of processing the VECP or any increase in this contract's cost or price resulting from negative instant contract savings. Instan…
  • DFARS 215.403-5 Instructions for submission of certified cost or pricing data and data other than certified cost or pricing data.
    …ontracts With Commercial Organizations, pursuant to the procedures in FAR 42.1701(b), the administrative contracting officer shall require contractors to comply with the submission items in Table 215.403-1 in order to ensure that their forw…
  • DFARS 225.7303-2 Cost of doing business with a foreign government or an international organization.
    …ion 21 of the Arms Export Control Act (22 U.S.C. 2761), the United States must charge for administrative services to recover the estimated cost of administration of sales made under the Army Export Control Act. (e) The limitations in 231.2…
  • 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…
  • FAR 4.804-1 Closeout by the office administering the contract.
    …ormed. Quick closeout procedures (see 42.708) should be used, when appropriate, to reduce administrative costs and to enable deobligation of excess funds. (c) A contract file shall not be closed if— (1) The contract is in litigation or un…
  • FAR 8.404 Use of Federal Supply Schedules.
    … and results in the lowest overall cost alternative (considering price, special features, administrative costs, etc.) to meet the Government's needs. Although GSA has already negotiated fair and reasonable pricing, ordering activities may s…
  • FAR 8.405-3 Blanket purchase agreements (BPAs).
    …on and the need to periodically compare multiple technical approaches or prices; (C) The administrative costs of BPAs; and (D) The technical qualifications of the schedule contractor(s). (4) BPAs shall address the frequency of ordering, …
  • FAR 9.103 Policy.
    …te deliveries, or other unsatisfactory performance resulting in additional contractual or administrative costs. While it is important that Government purchases be made at the lowest price, this does not require an award to a supplier solely…

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.