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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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61 sections with “auditor”: 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 …
  • 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 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 15.404-2 Data to support proposal analysis.
    …herwise transmit the audit recommendations, directly to the contracting officer. (i) The auditor shall not reveal the audit conclusions or recommendations to the offeror/contractor without obtaining the concurrence of the contracting offic…
  • 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 42.803 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)…
  • 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 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…
  • 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 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 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 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 15.408 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 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 42.706 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 52.216-7 Allowable Cost and Payment.
    … cost rate proposal to the Contracting Officer (or cognizant Federal agency official) and auditor within the 6-month period following the expiration of each of its fiscal years. Reasonable extensions, for exceptional circumstances only, may…
  • DFARS 215.408 Solicitation provisions and contract clauses.
    …ements for Submission of Proposals to the Administrative Contracting Officer and Contract Auditor, when using the basic or alternate of the provision at 252.215-7010 and copies of the proposal are to be sent to the ACO and contract auditor;…
  • DFARS 242.803 Disallowing costs after incurrence.
    …s with the Canadian Commercial Corporation. See 225.870-5(b) for invoice procedures. (b) Auditor receipt of voucher. (i) The contract auditor is the authorized representative of the contracting officer for— (A) Receiving vouchers from con…
  • DFARS 242.7202 Policy.
    …f material transactions. (b) The cognizant contracting officer, in consultation with the auditor and functional specialist, if appropriate, shall— (1) Determine the acceptability of the contractor's MMAS and approve or disapprove the syst…
  • DFARS 242.7302 Requirements.
    …cal year; and (ii) The ACO, with advice from DCMA insurance/pension specialists and DCAA auditors, determines a CIPR is needed based on a risk assessment of the contractor's past experience and current vulnerability. (2) Qualifying sales …
  • FAR 13.302-5 Clauses.
    … publication printed, microfilmed, photocopied, or magnetically or otherwise recorded for auditory or visual usage). (c) The contracting officer shall insert the clause at 52.213-3, Notice to Supplier, in unpriced purchase orders. (d)(1) …
  • FAR 15.407-1 Defective certified cost or pricing data.
    … taken as a result. The contracting officer shall send one copy of this memorandum 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 …
  • FAR 15.407-5 Estimating systems.
    … The results of estimating system reviews shall be documented in survey reports. (b) The auditor shall send a copy of the estimating system survey report and a copy of the official notice of corrective action required to each contracting o…
  • FAR 22.103-4 Approvals.
    …of overtime is authorized under a contract, the office administering the contract and the auditor should periodically review the use of overtime to ensure that it is allowable in accordance with the criteria in part 31. Only overtime premiu…
  • 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 30.202-6 Responsibilities.
    … make a determination of adequacy as soon as possible after the award. (c) The cognizant auditor is responsible for conducting reviews of Disclosure Statements for adequacy and compliance. (d) The CFAO is responsible for issuing determina…
  • FAR 30.601 Responsibility.
    …) In performing CAS administration, the CFAO shall request and consider the advice of the auditor as appropriate (see 1.602-2).
  • FAR 30.606 Resolving cost impacts.
    …t the conclusion of negotiations, prepare a negotiation memorandum and send copies to the auditor and affected contracting officers. (c) Contract adjustments. (1) The CFAO may adjust some or all contracts with a material cost impact, subje…
  • FAR 31.201-6 Accounting for unallowable costs.
    …nistrative contracting officer or Federal official shall request input from the cognizant auditor before entering into any such agreements. (5) In the absence of an advance agreement, if an initial review of the facts results in a challeng…
  • FAR 32.503-3 Initiation of progress payments and review of accounting system.
    …audit agency or office should be used to the greatest extent practicable. However, if the auditor so advises, a complete audit may not be necessary.
  • FAR 42.602 Assignment and location.
    …location(s) of the corporate records, corporate office, major plant, cognizant government auditor, and overall cost effectiveness. (b) A decision to initiate or discontinue a CACO assignment should be based on such factors as (1) the benef…
  • FAR 42.603 Responsibilities.
    …of corporate-wide policies and (ii) advisory audit reports; (2) Keep cognizant ACO's and auditors informed of important matters under consideration and determinations made; and (3) Solicit their advice and participation as appropriate.
  • FAR 42.705 Final indirect cost rates.
    … on the basis of— (1) Contracting officer determination procedure (see 42.705-1) or (2) Auditor determination procedure (see 42.705-2). (b) Within 120 days (or longer period, if approved in writing by the contracting officer,) after sett…
  • FAR 42.708 Quick-closeout procedure.
    …nting, estimating, and purchasing systems; (ii) Other concerns of the cognizant contract auditors; and (iii) Any other pertinent information, such as, documented history of Federal Government approved indirect cost rate agreements, change…
  • FAR 42.709-3 Responsibilities.
    … is evidence that the contractor knowingly submitted unallowable costs. (b) The contract auditor, in the review and/or the determination of final indirect cost proposals for contracts subject to this section, is responsible for— (1) Recom…

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.