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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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69 sections with “audit report”: the first 40

  • 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…
  • 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 52.215-2 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…
  • 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 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 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 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,…
  • 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 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 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 15.407-1 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 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 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…
  • 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 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 7.503 Policy.
    …ongressional testimony, responses to Congressional correspondence, or agency responses to audit reports from the Inspector General, the Government Accountability Office, or other Federal audit entity. (d) The following is a list of example…
  • 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 44.307 Reports.
    …ved system, including the contractor's response, to at least— (a) The cognizant contract audit office; (b) Activities prescribed by the cognizant agency; and (c) The contractor (except that furnishing copies of the contractor's response …
  • FAR 49.109-7 Settlement by determination.
    …The contractor may submit vouchers, verified transcripts of books of account, affidavits, audit reports, and other documents as desired. The TCO may request the contractor to submit additional documents and data, and may request appropriate…
  • FAR 49.303-5 Final settlement.
    …l proceed with the settlement and execution of a settlement agreement upon receipt of the audit report, if applicable, and the contract audit closing statement covering vouchered costs. (b) The TCO shall adjust the fee as provided in 49.30…
  • 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 242.705-2 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 4.803 Contents of contract files.
    …ricing Data. (18) Packaging and transportation data. (19) Cost or price analysis. (20) Audit reports or reasons for waiver. (21) Record of negotiation. (22) Justification for type of contract. (23) Authority for deviations from this r…
  • FAR 9.105-1 Obtaining information.
    …e and credit needs; and (B) The administrative contracting officer shall obtain from the auditor any information required concerning the adequacy of prospective contractors' accounting systems and these systems' suitability for use in admi…
  • FAR 15.406-1 Prenegotiation objectives.
    …, taking into consideration all pertinent information including field pricing assistance, audit reports and technical analysis, fact-finding results, independent Government cost estimates and price histories. (b) The contracting officer sh…
  • FAR 30.202-7 Determinations.
    (a) Adequacy determination. (1) As prescribed by 48 CFR 9903.202-6, the auditor shall— (i) Conduct a review of the Disclosure Statement to ascertain whether it is current, accurate, and complete; and (ii) Report the results to the CFAO. …
  • FAR 52.203-13 Contractor Code of Business Ethics and Conduct.
    …onsible for the conduct. It includes providing timely and complete response to Government auditors' and investigators' request for documents and access to employees with information; (2) Does not foreclose any Contractor rights arising in …
  • 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 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 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 15.407-5 Estimating systems.
    … contractor by increasing the accuracy and reliability of individual proposals. Cognizant audit activities, when it is appropriate to do so, shall establish and manage regular programs for reviewing selected contractors' estimating systems …
  • FAR 15.408 Solicitation provisions and contract clauses.
    …on with its Alternate II if copies of the proposal are to be sent to the ACO and contract auditor; (3) Use the provision with its Alternate III if submission via electronic media is required; and (4) Replace the basic provision with its A…
  • FAR 22.1703 Policy.
    …als responsible for the conduct; (2) Provide timely and complete responses to Government auditors' and investigators' requests for documents; (3) Cooperate fully in providing reasonable access to their facilities and staff (both inside an…
  • FAR 52.212-5 Contract Terms and Conditions Required To Implement Statutes or Executive Orders—Commercial Products and Commercial Services.
    ….101, on the date of award of this contract, and does not contain the clause at 52.215-2, Audit and Records—Negotiation. (1) The Comptroller General of the United States, or an authorized representative of the Comptroller General, shall ha…
  • FAR 52.215-23 Limitations on Pass-Through Charges.
    …he Contracting Officer, or authorized representative, shall have the right to examine and audit all the Contractor's records (as defined at FAR 52.215-2(a)) necessary to determine whether the Contractor proposed, billed, or claimed excessiv…

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.