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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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23 sections with “audit purposes”

  • 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 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 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…
  • 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…
  • FAR 4.703 Policy.
    … form, and other supporting evidence to satisfy contract negotiation, administration, and audit requirements of the contracting agencies and the Comptroller General for— (1) 3 years after final payment; or (2) For certain records, the per…
  • FAR 52.232-7 Payments under Time-and-Materials and Labor-Hour Contracts.
    …pended and material costs had been incurred after the increase in the ceiling price. (f) Audit. At any time before final payment under this contract, the Contracting Officer may request audit of the vouchers and supporting documentation. E…
  • DFARS 204.270-2 Procedures.
    … data in EDA are an accurate representation of the contract and therefore may be used for audit purposes. (c) The procedures at PGI 204.270-2(c) provide details on the creation and processing of contract deficiency reports, which are used …
  • 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…
  • FAR 3.502-2 Subcontractor kickbacks.
    …es not have an inspector general, shall have access to and may inspect the facilities and audit the books and records, including any electronic data or records, of any prime contractor or subcontractor under a prime contract awarded by such…
  • FAR 15.209 Solicitation provisions and contract clauses.
    …raph (b)(2) of this section, the contracting officer shall insert the clause at 52.215-2, Audit and Records-Negotiation (10 U.S.C. 3841, 41 U.S.C. 4706, and Audit Requirements in the OMB Uniform Guidance at 2 CFR part 200, subpart F) , in s…
  • FAR 52.216-26 Payments of Allowable Costs Before Definitization.
    …rns. A small business concern may receive more frequent payments than every 2 weeks. (f) Audit. At any time before final payment, the Contracting Officer may have the Contractor's invoices or vouchers and statements of costs audited. Any p…
  • FAR 4.2101 Definitions.
    … services used by the entity that excludes the need to include an internal or third-party audit. Roaming means cellular communications services (e.g., voice, video, data) received from a visited network when unable to connect to the facili…
  • FAR 15.404-1 Proposal analysis techniques.
    …validated parametric models or cost-estimating relationships; and (D) The application of audited or negotiated indirect cost rates, labor rates, and cost of money or other factors. (ii) Evaluating the effect of the offeror's current pract…
  • FAR 32.001 Definitions.
    …cepting the supplies delivered or services performed by the contractor; (4) The contract audit office; or (5) A nongovernmental agent. Designated payment office means the office designated in the contract to make invoice payments or cont…
  • FAR 52.204-25 Prohibition on Contracting for Certain Telecommunications and Video Surveillance Services or Equipment.
    … services used by the entity that excludes the need to include an internal or third-party audit. Roaming means cellular communications services (e.g., voice, video, data) received from a visited network when unable to connect to the facili…
  • FAR 52.213-4 Terms and Conditions—Simplified Acquisitions (Other Than Commercial Products and Commercial Services).
    …ost principles for this purpose. This paragraph does not give the Government any right to audit the Contractor's records. The Contractor shall not be paid for any work performed or costs incurred that reasonably could have been avoided. (g…
  • FAR 52.222-8 Payrolls and Basic Records.
    …the Wage and Hour Division of the Department of Labor for purposes of an investigation or audit of compliance with prevailing wage requirements. It is not a violation of this section for a Prime Contractor to require a subcontractor to prov…
  • FAR 52.229-11 Tax on Certain Foreign Procurements—Notice and Representation.
    ….irs.gov/w14. Any exemption claimed and self-certified on the IRS Form W-14 is subject to audit by the IRS. Any disputes regarding the imposition and collection of the 26 U.S.C. 5000C tax are adjudicated by the IRS as the 26 U.S.C. 5000C ta…
  • FAR 52.232-16 Progress Payments.
    … receives a proper progress payment request. In the event that the Government requires an audit or other review of a specific progress payment request to ensure compliance with the terms and conditions of the contract, the designated paymen…
  • DFARS 204.804 Closeout of contract files.
    …suance of one or more modifications to such contracts without completing a reconciliation audit or other corrective action in accordance with FAR 4.804-5(a)(3) through (15), as appropriate, if each contract— (A)(1) For military constructio…
  • DFARS 225.870-1 General.
    …tion rights, data, and information; services provided by Canadian Commercial Corporation; audit; and inspection, see PGI 225.870-1(d).
  • DFARS 237.7204 Format and clauses for educational service agreements.
    …4-1, Approval of Contract, if required by department/agency procedures. 5. FAR 52.215-2, Audit and Records—Negotiation. 6. FAR 52.215-8, Order of Precedence—Uniform Contract Format. 7. Conflicts Between Agreement and Catalog. Insert the …
  • DFARS 252.239-7010 Cloud Computing Services.
    …, and physical access to any Contractor facility with Government data, for the purpose of audits, investigations, inspections, or other similar activities, as authorized by law or regulation. (j) Notification of third party access requests…

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.