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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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50 sections with “cognizant contract audit office”: the first 40

  • 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 42.103 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 42.705-2 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 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 42.402 Visits to contractors' facilities.
    … connection with one or more Government contracts shall provide prior notification to the cognizant CAO, with the following information, sufficiently in advance to permit the CAO to make necessary arrangements. Such notification is for the …
  • 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 42.705-3 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 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 52.230-1 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…
  • 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 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 42.803 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…
  • 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 242.7000 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 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)
  • 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 52.216-15 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…
  • FAR 4.201 Procedures.
    … but contains a Cost Accounting Standards clause, provide one copy of the contract to the cognizant administrative contracting officer and mark the copy “FOR COST ACCOUNTING STANDARDS ADMINISTRATION ONLY” (see 30.601(b)); (e) Provide one c…
  • 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 42.709-6 Waiver of the penalty.
    The cognizant contracting officer shall waive the penalties at 42.709-2(a) when— (a) The contractor withdraws the proposal before the Government formally initiates an audit of the proposal and the contractor submits a revised proposal (an …
  • 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 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 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 9.105-1 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 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 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 31.109 Advance agreements.
    …s, or all the contracts of a contracting office, an agency, or several agencies. (e) The cognizant administrative contracting officer (ACO), or other contracting officer established in part 42, shall negotiate advance agreements except tha…
  • 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 (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.