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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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126 sections with “cognizant 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 19.706 Responsibilities of the cognizant administrative contracting officer.
    The administrative contracting officer is responsible for assisting in evaluating subcontracting plans, and for monitoring, evaluating, and documenting contractor performance under the clause prescribed in 19.708(b) and any subcontracting p…
  • DFARS 219.706 Responsibilities of the cognizant administrative contracting officer.
    (a)(i) The contract administration office also is responsible for reviewing, evaluating, and approving master subcontracting plans. (ii) The small business specialist supports the administrative contracting officer in evaluating a contract…
  • 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 42.705-2 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 42.705-3 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 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 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 19.705-6 Postaward responsibilities of the contracting officer.
    …h plan, or a determination that there is no requirement for a subcontracting plan, to the cognizant contract administration office. (f) Monitor the prime contractor's compliance with its subcontracting plan, to include the following: (1) …
  • FAR 27.202-1 Reporting of royalties.
    …ation to the office having cognizance of patent matters for the contracting activity. The cognizant office shall promptly advise the contracting officer of appropriate action. (c) The contracting officer, when considering the approval of a…
  • FAR 27.202-3 Adjustment of royalties.
    …e of patent matters for the contracting activity concerned. (b) In coordination with the cognizant office, the contracting officer shall promptly act to protect the Government against payment of royalties— (1) With respect to which the Go…
  • 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 45.301 Use and rental.
    …ernment commercial purposes or otherwise authorized for use. (c) The contracting officer cognizant of the Government property may authorize the rent-free use of property in the possession of nonprofit organizations when used for research, …
  • FAR 46.103 Contracting office responsibilities.
    …r the supplies or services to be acquired; (c) Issuing any necessary instructions to the cognizant contract administration office and acting on recommendations submitted by that office (see 42.301 and 46.104(f); (d) When contract administ…
  • FAR 46.104 Contract administration office responsibilities.
    When a contract is assigned for administration to the contract administration office cognizant of the contractor's plant, that office, unless specified otherwise, shall— (a) Develop and apply efficient procedures for performing Government …
  • DFARS 219.7103-2 Contracting officer responsibilities.
    …velopmental assistance costs if— (1) A DoD program manager or the Director, OSBP, of the cognizant military department or defense agency has made funds available for that purpose; and (2) The contractor has an approved mentor-protégé agre…
  • 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…
  • 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 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 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 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.
  • 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 223.7103 Procedures.
    …er one of the exceptions in 223.7104, the contracting officer should seek advice from the cognizant office of counsel.
  • 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…
  • 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 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 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 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 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 31.205-22 Lobbying and political activity costs.
    … statements or letters to the Congress or a state legislature, or subdivision, member, or cognizant staff member thereof, in response to a documented request (including a Congressional Record notice requesting testimony or statements for th…
  • 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 (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.