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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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186 sections with “audit”: the first 40

  • FAR 42.101 Contract audit responsibilities.
    (a) The auditor is responsible for— (1) Submitting information and advice to the requesting activity, based on the auditor's analysis of the contractor's financial and accounting records or other related data as to the acceptability of the…
  • FAR 42.102 Assignment of contract audit services.
    …provided in agency procedures or interagency agreements, contracting officers may request audit services directly from the responsible audit agency cited in the Directory of Federal Contract Audit Offices. The audit request should include a…
  • FAR 42.103 Contract audit services directory.
    (a) DCAA maintains and distributes the Directory of Federal Contract Audit Offices. The directory identifies cognizant audit offices and the contractors over which they have cognizance. Changes to audit cognizance shall be provided to DCAA …
  • FAR 42.705-2 Auditor determination procedure.
    (a) Applicability and responsibility. (1) The cognizant Government auditor shall establish final indirect cost rates for business units not covered in 42.705-1(a). (2) In addition, auditor determination may be used for business units that …
  • FAR 49.107 Audit of prime contract settlement proposals and subcontract settlements.
    …taining certified cost or pricing data set forth in FAR 15.403-4(a)(1) to the appropriate audit agency for review and recommendations. The TCO may submit settlement proposals of less than the threshold for obtaining certified cost or pricin…
  • FAR 52.215-2 Audit and Records—Negotiation.
    As prescribed in 15.209(b), insert the following clause: Audit and Records—Negotiation (JUN 2020) (a) As used in this clause, records includes books, documents, accounting procedures and practices, and other data, regardless of type and r…
  • DFARS 237.270 Acquisition of audit services.
    (a) General policy. (1) Do not contract for audit services unless— (i) The cognizant DoD audit organization determines that expertise required to perform the audit is not available within the DoD audit organization; or (ii) Temporary audi…
  • FAR 52.247-67 Submission of Transportation Documents for Audit.
    …bed in 47.103-2, insert the following clause: Submission of Transportation Documents for Audit (FEB 2006) (a) The Contractor shall submit to the address identified below, for prepayment audit, transportation documents on which the United …
  • FAR 52.214-26 Audit and Records—Sealed Bidding.
    As prescribed in 14.201-7(a)(1), insert the following clause: Audit and Records—Sealed Bidding (JUN 2020) (a) As used in this clause, records includes books, documents, accounting procedures and practices, and other data, regardless of ty…
  • DFARS 252.237-7001 Compliance with audit standards.
    As prescribed in 237.270(e)(2), use the following clause: Compliance With Audit Standards (MAY 2000) The Contractor, in performance of all audit services under this contract, shall comply with “Government Auditing Standards” issued by the…
  • DFARS 252.237-7025 Preaward Transparency Requirements for Firms Offering to Support Department of Defense Audits—Representation and Disclosure.
    …: Preaward Transparency Requirements For Firms Offering To Support Department of Defense Audits—Representation and Disclosure (OCT 2022) (a) Representation. The Offeror represents that within the 3-year period preceding this offer, the Of…
  • DFARS 252.237-7026 Postaward Transparency Requirements for Firms that Support Department of Defense Audits.
    …clause: Postaward Transparency Requirements for Firms That Support Department of Defense Audits (OCT 2022) (a) Prior to each contract action under this contract (including renewal or modification), the Contractor shall disclose the detail…
  • FAR 49.303-3 Audit of settlement proposal.
    The TCO shall submit the settlement proposal to the appropriate audit agency for review (see 49.107). However, if the settlement proposal is limited to an adjustment of fee, no referral to the audit agency is required.
  • DFARS 252.215-7011 Requirements for Submission of Proposals to the Administrative Contracting Officer and Contract Auditor.
    …ements for Submission of Proposals to the Administrative Contracting Officer and Contract Auditor (JAN 2018) When the proposal is submitted, the Offeror shall also submit one copy each to— (a) The Administrative Contracting Officer; and …
  • DFARS 225.872-6 Request for audit services.
    Handle requests for audit services in France, Germany, the Netherlands, or the United Kingdom in accordance with PGI 215.404-2(c), but follow the additional procedures at PGI 225.872-6.
  • DFARS 242.705-2 Auditor determination procedure.
    (b) Procedures. (2)(iii) When agreement cannot be reached with the contractor, the auditor will issue a DCAA Form 1, Notice of Contract Costs Suspended and/or Disapproved, in addition to the advisory report to the administrative contracting…
  • FAR 47.103 Transportation Payment and Audit Regulation.
  • FAR 2.101 Definitions.
    …nt, project monitoring 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 service…
  • FAR 15.404-2 Data to support proposal analysis.
    …red analysis. Field pricing assistance is generally available to provide— (i) Technical, audit, and special reports associated with the cost elements of a proposal, including subcontracts; (ii) Information on related pricing practices and…
  • FAR 15.407-1 Defective certified cost or pricing data.
    …by the contractor as of the time of negotiation, the contracting officer shall request an audit to evaluate the accuracy, completeness, and currency of the data. The Government may evaluate the profit-cost relationships only if the audit re…
  • FAR 42.704 Billing rates.
    (a) The contracting officer (or cognizant Federal agency official) or auditor responsible under 42.705 for establishing the final indirect cost rates also shall be responsible for determining the billing rates. (b) The contracting officer …
  • FAR 42.705-1 Contracting officer determination procedure.
    … Federal agency official) will determine whether the rates will be contracting officer or auditor determined. (4) Educational institutions (see 42.705-3). (5) State and local governments (see 42.705-4). (6) Nonprofit organizations other …
  • FAR 42.705-3 Educational institutions.
    …ent agencies and educational institutions are listed in the Directory of Federal Contract Audit Offices (see 42.103). (3) The cognizant agency for indirect costs shall establish the billing rates and final indirect cost rates at the educat…
  • FAR 42.803 Disallowing costs after incurrence.
    …n contracting officers receive vouchers directly from the contractor and, with or without auditor assistance, approve or disapprove them, the process shall be conducted in accordance with the normal procedures of the individual agency. (b)…
  • FAR 47.103-1 General.
    …)(1) Regulations and procedures governing the bill of lading, documentation, payment, and audit of transportation services acquired by the United States Government are prescribed in 41 CFR part 102-118, Transportation Payment and Audit. (2…
  • FAR 52.216-7 Allowable Cost and Payment.
    …g office receives a proper payment request. In the event that the Government requires an audit or other review of a specific payment request to ensure compliance with the terms and conditions of the contract, the designated payment office …
  • DFARS 215.407-5-70 Disclosure, maintenance, and review requirements.
    …ge business contractors. (2) The cognizant contracting officer, in consultation with the auditor, for contractors subject to paragraph (b)(2) of this section, shall— (i) Determine the acceptability of the disclosure and approve or disappr…
  • DFARS 231.205-70 External restructuring costs.
    …ocated to DoD contracts are less than $2.5 million, the costs shall not be subject to the audit, review, and determination requirements of paragraph (c)(4) of this subsection; instead, the normal rules for determining cost allowability in a…
  • DFARS 234.201 Policy.
    …(5) The cognizant contracting officer, in consultation with the functional specialist and auditor, shall— (i) Determine the acceptability of the contractor's earned value management system and approve or disapprove the system; and (ii) Pu…
  • DFARS 242.7203 Review procedures.
    … 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 contractor's past experience and current vulnerability. (b) Qualifying…
  • DFARS 242.7502 Policy.
    …in an accounting system. (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; an…
  • DFARS 244.305-70 Policy.
    … The cognizant contracting officer, in consultation with the purchasing system analyst or auditor, shall— (1) Determine the acceptability of the contractor's purchasing system and approve or disapprove the system; and (2) Pursue correctio…
  • FAR 30.605 Processing noncompliances.
    …determination. (1) Within 15 days of receiving a report of alleged noncompliance from the auditor, the CFAO shall— (i) Notify the auditor that the CFAO disagrees with the alleged noncompliance; or (ii) Issue a notice of potential noncompl…
  • FAR 32.503-3 Initiation of progress payments and review of accounting system.
    …t 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 of an adequate accounti…
  • FAR 32.503-4 Approval of progress payment requests.
    …ly upon that accounting system and upon the contractor's certification, without requiring audit or review of the request before payment. (b) The ACO should not routinely ask for audits of progress payment requests. However, when there is r…
  • FAR 42.706 Distribution of documents.
    (a) The contracting officer or auditor shall promptly distribute executed copies of the indirect cost rate agreement to the contractor and to each affected contracting agency and shall provide copies of the agreement for the contract files,…
  • FAR 42.709-6 Waiver of the penalty.
    …n— (a) The contractor withdraws the proposal before the Government formally initiates an audit of the proposal and the contractor submits a revised proposal (an audit will be deemed to be formally initiated when the Government provides the…
  • FAR 52.245-1 Government Property.
    …tiveness and shall perform periodic internal reviews, surveillances, self assessments, or audits. Significant findings or results of such reviews and audits pertaining to Government property shall be made available to the Property Administr…
  • DFARS 242.302 Contract administration functions.
    (a) (7) See 242.7502 for ACO responsibilities with regard to receipt of an audit report identifying significant accounting system or related internal control weaknesses or deficiencies. (9) For additional contract administration functions …
  • DFARS 242.7000 Contractor business system deficiencies.
    …e withheld. The contracting officer shall also provide a copy of the determination to the auditor; payment office; affected contracting officers at the buying activities; and cognizant contracting officers in contract administration activit…

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.