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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5 sections with “cognizant DoD audit organization”

  • 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…
  • DFARS 215.407-5-70 Disclosure, maintenance, and review requirements.
    …, maintenance, and review requirements to other than large 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 th…
  • FAR 2.101 Definitions.
    …rmation, April 17, 1995, or classified in accordance with the Atomic Energy Act of 1954. Cognizant Federal agency means the Federal agency that, on behalf of all Federal agencies, is responsible for establishing final indirect cost rates a…
  • FAR 15.408 Solicitation provisions and contract clauses.
    … noncompliance with your Disclosure Statement or CAS (other than a noncompliance that the cognizant Federal agency official has determined to have an immaterial cost impact), and, if yes, an explanation; whether any aspect of this proposal …
  • DFARS 242.002 Interagency agreements.
    … is permitted to submit its requests for contract administration services directly to the cognizant contract administration office. (iii) Other foreign governments (including Canadian government organizations other than PSPC) and internati…

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.