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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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33 sections with “cognizant auditor”

  • 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 42.704 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 42.1701 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 31.201-6 Accounting for unallowable costs.
    …ect of an advance agreement under the provisions of 31.109 between the contractor and the cognizant administrative contracting officer or Federal official. The advance agreement should specify the basic characteristics of the sampling proce…
  • 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 52.230-1 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 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 42.803 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 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 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…
  • DFARS 242.7502 Policy.
    … or on a percentage or stage of completion, shall maintain 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 ac…
  • DFARS 244.305-70 Policy.
    Use this section instead of FAR 44.305-2(c) and 44.305-3(b). (a) The cognizant contracting officer, in consultation with the purchasing system analyst or auditor, shall— (1) Determine the acceptability of the contractor's purchasing syste…
  • DFARS 245.105 Contractors' property management system compliance.
    …or's system or systems for managing and controlling Government property. (b) Policy. The cognizant contracting officer, in consultation with the property administrator, shall— (1) Determine the acceptability of the system and approve or d…
  • FAR 42.801 Notice of intent to disallow costs.
    (a) At any time during the performance of a contract of a type referred to in 42.802, the cognizant contracting officer responsible for administering the contract may issue the contractor a written notice of intent to disallow specified cos…
  • DFARS 242.7203 Review procedures.
    …t there are no remaining material weaknesses. (e) Contracting officer notifications. The cognizant contracting officer shall promptly distribute copies of a determination to approve a system, disapprove a system and withhold payments, or a…
  • FAR 9.105-1 Obtaining information.
    …s; Government agencies; and business and trade associations. (d) Contracting offices and cognizant contract administration offices that become aware of circumstances casting doubt on a contractor's ability to perform contracts successfully…
  • FAR 15.404-2 Data to support proposal analysis.
    …tance for prime contracts or subcontracts. (1) The contracting officer should contact the cognizant audit office directly, particularly when an audit is the only field pricing support required. The audit office shall send the audit report, …
  • FAR 15.407-5 Estimating systems.
    …nt and the 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' estimatin…
  • 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 …
  • FAR 42.602 Assignment and location.
    … such factors as the 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 fac…
  • FAR 42.603 Responsibilities.
    …g the acceptability 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 participatio…
  • FAR 42.708 Quick-closeout procedure.
    … contractor's accounting, 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…
  • FAR 42.709-3 Responsibilities.
    (a) The cognizant contracting officer is responsible for— (1) Determining whether the penalties in 42.709-2(a) should be assessed; (2) Determining whether such penalties should be waived pursuant to 42.709-6; and (3) Referring the matter…
  • FAR 52.216-5 Price Redetermination—Prospective.
    …bmit to the contract administration office (with a copy to the contracting office and the cognizant contract auditor) a statement, cumulative from the beginning of the contract, showing— (i) The total contract price of all supplies deliver…
  • FAR 52.216-6 Price Redetermination—Retroactive.
    …bmit to the contract administration office (with a copy to the contracting office and the cognizant contract auditor), a statement, cumulative from the beginning of the contract, showing— (i) The total contract price of all supplies delive…
  • FAR 52.216-16 Incentive Price Revision—Firm Target.
    …bmit to the contract administration office (with a copy to the contracting office and the cognizant contract auditor) a statement, cumulative from the beginning of the contract, showing— (i) The total contract price of all supplies deliver…
  • FAR 52.216-17 Incentive Price Revision—Successive Targets.
    …bmit to the contract administration office (with a copy to the contracting office and the cognizant contract auditor) a statement, cumulative from the beginning of the contract, showing— (i) The total contract price of all supplies deliver…
  • DFARS 242.7000 Contractor business system deficiencies.
    … the auditor; payment office; affected contracting officers at the buying activities; and cognizant contracting officers in contract administration activities. (c) Monitoring contractor's corrective action. The contracting officer, in cons…
  • DFARS 242.7202 Policy.
    … consistent, equitable, and unbiased logic for costing of material transactions. (b) The cognizant contracting officer, in consultation with the auditor and functional specialist, if appropriate, shall— (1) Determine the acceptability of …
  • DFARS 252.232-7005 Reimbursement of Subcontractor Advance Payments—DoD Mentor-Protégé Program.
    …yments made to each protégé on the public voucher, in the form and detail directed by the cognizant contracting officer or contract auditor. (End of clause)
  • DFARS 252.234-7002 Earned Value Management System.
    …r more, the Contractor shall use an EVMS that has been determined to be acceptable by the Cognizant Federal Agency (CFA). If, at the time of award, the Contractor's EVMS has not been determined by the CFA to be in compliance with the EVMS g…

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.