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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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96 sections with “audit agency”: 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 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 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 …
  • 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 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 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.
  • 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…
  • DFARS 242.7301 General.
    …ense Contract Management Agency (DCMA) insurance/pension specialists and Defense Contract Audit Agency (DCAA) auditors assist ACOs in making these determinations, conduct CIPRs when needed, and perform other routine audits as authorized und…
  • 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 42.603 Responsibilities.
    …ed accounting practices. (b) The CACO shall— (1) Fully utilize the responsible contract audit agency financial and advisory accounting services, including (i) advice regarding the acceptability of corporate-wide policies and (ii) advisory…
  • 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 49.108-4 Authorization for subcontract settlements without approval or ratification.
    …ubcontractors (the TCO shall obtain the advice and recommendations of (A) the appropriate audit agency relating to the adequacy of the contractor's audit administration, including personnel, and (B) the cognizant plant clearance officer rel…
  • 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 209.572 Conflicts of interest in certain consulting services.
    …not include the provision of products or services related to— (i) Compliance with legal, audit, accounting, tax, reporting, or other requirements of the laws and standards of countries; or (ii) Participation in a judicial, legal, or equit…
  • DFARS 215.407-1 Defective certified cost or pricing data.
    …act award, the contracting officer shall discuss the disclosure with the Defense Contract Audit Agency (DCAA). This discussion will assist in the contracting officer determining the involvement of DCAA, which could be a limited-scope audit …
  • 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 252.209-7012 Prohibition Relating to Conflicts of Interest in Consulting Services—Certification.
    …not include the provision of products or services related to— (1) Compliance with legal, audit, accounting, tax, reporting, or other requirements of the laws and standards of countries; or (2) Participation in a judicial, legal, or equita…
  • 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 31.109 Advance agreements.
    …for negotiation; and (3) As appropriate, invite the office or agency and the responsible audit agency to participate in prenegotiation discussions and/or in the subsequent negotiations. (g) Upon completion of the negotiation, the sponsor …
  • FAR 42.002 Interagency agreements.
    (a) Agencies shall avoid duplicate audits, reviews, inspections, and examinations of contractors or subcontractors, by more than one agency, through the use of interagency agreements. (b) Subject to the fiscal regulations of the agencies a…
  • 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 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 232.1003-70 Criteria for use.
    …ased payments. 10 U.S.C. 3802(c)(2) specifies that it does not grant the Defense Contract Audit Agency the authority to audit compliance with Generally Accepted Accounting Principles.
  • DFARS 242.002 Interagency agreements.
    …m non-DoD organizations, except for— (A) Quality assurance, contract administration, and audit services provided under a no-charge reciprocal agreement; (B) Services performed under subcontracts awarded by the Small Business Administratio…
  • 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 15.407-4 Should-cost review.
    …d by a multi-functional team of Government contracting, contract administration, pricing, audit, and engineering representatives. The objective of should-cost reviews is to promote both short and long-range improvements in the contractor's …
  • FAR 31.002 Availability of accounting guide.
    …roving their accounting systems and procedures may request a copy of the Defense Contract Audit Agency Pamphlet No. 7641.90, Information for Contractors. The pamphlet is available via the Internet at http://www.dcaa.mil.
  • FAR 32.503-12 Maximum unliquidated amount.
    …tions, waste, or spoilage is excessive. (c) As required, the services of the responsible audit agency or office should be fully utilized, along with the services of qualified cost analysis and engineering personnel.
  • FAR 42.703-1 Policy.
    …ices, unless otherwise specifically prohibited by statute. An agency shall not perform an audit of indirect cost rates when the contracting officer determines that the objectives of the audit can reasonably be met by accepting the results o…
  • FAR 42.1701 Procedures.
    …the date of submission (but see 15.407-3(c)). The ACO shall invite the cognizant contract auditor and contracting offices having a significant interest to participate in developing a Government objective and in the negotiations. Upon comple…
  • FAR 49.303-4 Adjustment of indirect costs.
    … unduly delay final settlement, the TCO, after obtaining information from the appropriate audit agency, may agree with the contractor to— (1) Negotiate the amount of indirect costs for the contract period for which final indirect cost rate…

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.