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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76 sections with “cognizant agency”: the first 40

  • FAR 42.003 Cognizant Federal agency.
    (a) For contractors other than educational institutions and nonprofit organizations, the cognizant Federal agency normally will be the agency with the largest dollar amount of negotiated contracts, including options. For educational institu…
  • FAR 42.705-3 Educational institutions.
    …irect cost rates and provides that those rates shall be accepted by all Federal agencies. Cognizant Government agencies and educational institutions are listed in the Directory of Federal Contract Audit Offices (see 42.103). (3) The cogniz…
  • FAR 30.201-7 Cognizant Federal agency responsibilities.
    See 48 CFR 9903.201-7.
  • 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.
    …ty. Contracting officer determination shall be used for the following, with the indicated cognizant contracting officer (or cognizant Federal agency official) responsible for establishing the final indirect cost rates: (1) Business units o…
  • 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 42.705-4 State and local governments.
    …erning cost principles for state and local governments (see Subpart 31.6) establishes the cognizant agency concept and the procedures for determining a cognizant agency for approving State and local government indirect costs associated with…
  • FAR 52.230-1 Cost Accounting Standards Notices and Certification.
    …the Disclosure Statement have been submitted as follows: (i) original and one copy to the cognizant Administrative Contracting Officer (ACO) or cognizant Federal agency official authorized to act in that capacity (Federal official), as appl…
  • DFARS 234.201 Policy.
    …e contractor shall have an earned value management system that has been determined by the cognizant Federal agency to be in compliance with the guidelines in ANSI/EIA-748. (iii) For cost or incentive contracts and subcontracts valued at le…
  • FAR 15.604 Agency points of contact.
    …ormation so that it is protected and restrictive legends conform to 15.609. (b) Only the cognizant contracting officer has the authority to bind the Government regarding unsolicited proposals.
  • FAR 27.305-2 Administration by the Government.
    …opments made in contracts; (2) To review technical reports submitted by contractors with cognizant agency technical personnel; (3) To check the Official Gazette of the United States Patent and Trademark Office and other sources for patent…
  • FAR 42.803 Disallowing costs after incurrence.
    …ent of questionable costs. The auditor shall forward approved vouchers for payment to the cognizant contracting, finance, or disbursing officer, as appropriate under the agency's procedures. (2) If the examination of a voucher raises a que…
  • FAR 42.1701 Procedures.
    …d only with contractors having a significant volume of Government contract proposals. The cognizant contract administration agency shall determine whether an FPRA will be established. (b) The ACO shall obtain the contractor's forward prici…
  • FAR 44.307 Reports.
    …ovement of an approved 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 con…
  • FAR 46.408 Single-agency assignments of Government contract quality assurance.
    …surance support for acquiring these supplies should request the support directly from the cognizant office.
  • DFARS 231.205-70 External restructuring costs.
    …n audit of projected restructuring costs and restructuring savings is performed; (3) The cognizant administrative contracting officer (ACO) reviews the audit report and the projected costs and projected savings, and negotiates an advance a…
  • 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 31.205-47 Costs related to legal and other proceedings.
    … or subcontract; or (2) As a result of compliance with specific written direction of the cognizant contracting officer. (e) Costs incurred in connection with proceedings described in paragraph (b) of this subsection, but which are not mad…
  • FAR 42.202 Assignment of contract administration.
    …lized support services, either through interagency agreements or by direct request to the cognizant CAO listed in the Federal Directory of Contract Administration Services Components. The delegation should include— (1) The name and address…
  • FAR 52.216-7 Allowable Cost and Payment.
    …shall submit an adequate final indirect 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, …
  • FAR 52.216-15 Predetermined Indirect Cost Rates.
    …shall submit an adequate final indirect 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, …
  • DFARS 252.219-7003 Small Business Subcontracting Plan (DoD Contracts).
    …teria in section 831(g)(4) of Public Law 101-510. (d) The master plan is approved by the cognizant contract administration activity for the Contractor. (e) In those subcontracting plans which specifically identify small businesses, the Co…
  • FAR 7.104 General procedures.
    …nd open competition when awarding a contract, the plan shall also be coordinated with the cognizant advocate for competition. (d) The planner shall coordinate the acquisition plan or strategy with the cognizant small business specialist wh…
  • FAR 30.001 Definitions.
    …ses of estimating or accumulating and reporting costs under the contract or subcontract. Cognizant Federal agency official (CFAO) means the contracting officer assigned by the cognizant Federal agency to administer the CAS. Desirable chan…
  • FAR 30.202-6 Responsibilities.
    …d 9903.202. (b) The contracting officer shall not award a CAS-covered contract until the cognizant Federal agency official (CFAO) has made a written determination that a required Disclosure Statement is adequate unless, in order to protect…
  • FAR 42.103 Contract audit services directory.
    …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 so that the directo…
  • FAR 42.302 Contract administration functions.
    …cept those in paragraphs (a)(5), (a)(9), (a)(11), and (a)(12) of this section, unless the cognizant Federal agency (see 2.101) has designated the contracting officer to perform these functions. (1) Review the contractor's compensation stru…
  • FAR 42.709-4 Assessing the penalty.
    Unless a waiver is granted pursuant to 42.709-6, the cognizant contracting officer shall— (a) Assess the penalty in 42.709-2(a)(1), when the submitted cost is expressly unallowable under a cost principle in the FAR or an executive agency s…
  • FAR 46.407 Nonconforming supplies or services.
    …ment considered appropriate, including any adjustment offered by the contractor. (2) The cognizant contract administration office, or other Government activity directly involved, must, furnish this data to the contracting officer in writin…
  • FAR 49.108-4 Authorization for subcontract settlements without approval or ratification.
    …o the adequacy of the contractor's audit administration, including personnel, and (B) the cognizant plant clearance officer relating to the adequacy of the contractor's procedures and personnel for the administration of property disposal ma…
  • FAR 52.225-8 Duty-Free Entry.
    …, District Director of Customs, please release shipment under 19 CFR part 142 and notify [cognizant contract administration office] for execution of Customs Forms 7501 and 7501-A and any required duty-free entry certificates.”; (5) Gross w…
  • FAR 52.230-6 Administration of Cost Accounting Standards.
    …ses of estimating or accumulating and reporting costs under the contract or subcontract. Cognizant Federal agency official (CFAO) means the Contracting Officer assigned by the cognizant Federal agency to administer the CAS. Desirable chan…
  • 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.
    …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 3.904-1 Procedures for filing complaints.
    …neral hotline or whistleblower internet sites or the complainant may directly contact the cognizant Office of the Inspector General for submission instructions. A complaint by the employee may not be brought under 41 U.S.C. 4712 more than t…
  • FAR 7.204 Responsibilities of contracting officers.
    …ntial for significant savings is apparent, the contracting officer shall consult with the cognizant inventory manager or requirements development activity before proceeding with an award or negotiations. If this consultation discloses that …
  • FAR 8.716 Change-of-name and successor in interest procedures.
    …List— (a) The Committee will provide a notice of a change to the Procurement List to the cognizant contracting officers; and (b) Upon receipt of a notice of a change to the Procurement List from the Committee, the contracting officer must…
  • FAR 9.101 Definitions.
    …s, or inspection of deliverables. Surveying activity, as used in this subpart, means the cognizant contract administration office or, if there is no such office, another organization designated by the agency to conduct preaward surveys.
  • FAR 9.506 Procedures.
    … the knowledge of personnel within the contracting office, other contracting offices, the cognizant contract administration and audit activities and offices concerned with contract financing. Non-Government sources include publications and …
  • FAR 11.202 Maintenance of standardization documents.
    …endations for changes to standardization documents available at the ASSIST website to the cognizant preparing activity. (b) When an agency cites an existing standardization document but modifies it to meet its needs, the agency shall follo…

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.