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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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38 sections with “direct financial interest”

  • DFARS 252.209-7007 Prohibited Financial Interests for Lead System Integrators.
    … system responsibility. Unless an exception is granted, the Contractor shall not have any direct financial interest in the development or construction of any individual system or element of any system of systems while performing lead system…
  • FAR 32.411 Agreement for special account at a financial institution.
    …ation of funds withdrawn from the account. The financial institution shall act on written directions from the Contracting Officer, the administering office, or a duly authorized representative of either. The financial institution is not lia…
  • FAR 15.407-1 Defective certified cost or pricing data.
    … were not submitted. Such offsets need not be in the same cost groupings (e.g., material, direct labor, or indirect costs). (6) An offset shall not be allowed if— (i) The understated data were known by the contractor to be understated bef…
  • FAR 2.101 Definitions.
    …ntract performance, contract administration, and those technical and management functions directly related to the process of fulfilling agency needs by contract. Acquisition planning means the process by which the efforts of all personnel …
  • FAR 15.404-4 Profit.
    …gorized as equipment, as defined in FAR 45.101, and where such equipment is to be charged directly to the contract. Before applying profit or fee factors, the contracting officer shall exclude any facilities capital cost of money included i…
  • FAR 31.205-41 Taxes.
    …structions from the contracting officer concerning such taxes; and (ii) Takes all action directed by the contracting officer arising out of subparagraph (2)(i) above or an independent decision of the Government as to the existence of a cla…
  • FAR 52.216-7 Allowable Cost and Payment.
    … has paid by cash, check, or other form of actual payment for items or services purchased directly for the contract; (ii) When the Contractor is not delinquent in paying costs of contract performance in the ordinary course of business, cos…
  • FAR 52.232-12 Advance Payments.
    …e special account only to pay for properly allocable, allowable, and reasonable costs for direct materials, direct labor, and indirect costs. Other withdrawals require approval in writing by the administering office. Determinations of wheth…
  • FAR 52.245-1 Government Property.
    …ance under the entire contract. Contractor's managerial personnel means the Contractor's directors, officers, managers, superintendents, or equivalent representatives who have supervision or direction of— (1) All or substantially all of t…
  • DFARS 252.209-7006 Limitations on Contractors Acting as Lead System Integrators.
    … functions in the acquisition of a major system by the Department of Defense may have any direct financial interest in the development or construction of any individual system or element of any system of systems. (c) Representations. (1) T…
  • DFARS 252.227-7013 Rights in Technical Data—Other Than Commercial Products and Commercial Services.
    …y purpose of which is to furnish independent and impartial advice or technical assistance directly to the Government in support of the Government's management and oversight of a program or effort, rather than to directly furnish an end item…
  • DFARS 252.227-7018 Rights in Other Than Commercial Technical Data and Computer Software—Small Business Innovation Research Program and Small Business Technology Transfer Program.
    …y purpose of which is to furnish independent and impartial advice or technical assistance directly to the Government in support of the Government's management and oversight of a program or effort (rather than to directly furnish an end item…
  • FAR 31.205-6 Compensation for personal services.
    …the CEO; and (3) If the contractor has intermediate home offices or segments that report directly to the contractor's headquarters, the five most highly compensated employees in management positions at each such intermediate home office or…
  • FAR 52.203-16 Preventing Personal Conflicts of Interest.
    …t contracts. (6) Administering contracts (including ordering changes or giving technical direction in contract performance or contract quantities, evaluating contractor performance, and accepting or rejecting contractor products or service…
  • FAR 52.232-34 Payment by Electronic Funds Transfer—Other than System for Award Management.
    … by EFT (see paragraph (j) of this clause). The Contractor shall provide this information directly to the office designated in this contract to receive that information (hereafter: “designated office”) by _________ [the Contracting Officer …
  • DFARS 252.227-7015 Technical Data—Commercial Products and Commercial Services.
    …y purpose of which is to furnish independent and impartial advice or technical assistance directly to the Government in support of the Government's management and oversight of a program or effort (rather than to directly furnish an end item…
  • FAR 52.230-2 Cost Accounting Standards.
    … as required by 48 CFR 9903.202-1 through 9903.202-5, including methods of distinguishing direct costs from indirect costs and the basis used for allocating indirect costs. The practices disclosed for this contract shall be the same as the …
  • FAR 52.230-5 Cost Accounting Standards—Educational Institution.
    … as required by 48 CFR 9003.202-1 through 9903.202-5, including methods of distinguishing direct costs from indirect costs and the basis used for accumulating and allocating indirect costs. The practices disclosed for this contract shall be…
  • DFARS 209.570-2 Policy.
    …d system integrator functions in the acquisition of a major system by DoD from having any direct financial interest in the development or construction of any individual system or element of any system of systems. (b) The prohibition in par…
  • DFARS 209.570-3 Procedures.
    … system integrator”; (2) Consider all information regarding the prospective contractor's direct financial interests in view of the prohibition at 209.570-2(a); and (3) Follow the procedures at PGI 209.570-3. (b) A determination to use a …
  • DFARS 237.7204 Format and clauses for educational service agreements.
    …t. (d) The Contractor shall charge the Government only the tuition and fees which relate directly to enrollment as a student. Tuition and fees may include— (i) Penalty fees for late registration or change of course caused by the Governmen…
  • DFARS 242.002 Interagency agreements.
    …nts and international organizations may request contract administration services on their direct purchases from U.S. producers. Direct purchase is the purchase of defense supplies in the United States through commercial channels for use by …
  • DFARS 252.204-7012 Safeguarding Covered Defense Information and Cyber Incident Reporting.
    …onal/proprietary information means information that identifies the contractor(s), whether directly or indirectly, by the grouping of information that can be traced back to the contractor(s) (e.g., program description, facility locations), p…
  • FAR 9.506 Procedures.
    …cial services, such as credit rating services, trade and financial journals, and business directories and registers. (b) If the contracting officer decides that a particular acquisition involves a significant potential organizational confl…
  • FAR 17.703 Policy.
    … each fiscal year, submit nondefense agency certifications of compliance to the Principal Director, Defense Pricing and Contracting at: Department of Defense, Office of the Under Secretary of Defense (Acquisition and Sustainment), Defense P…
  • FAR 42.302 Contract administration functions.
    …ermine the allowability of costs suspended or disapproved as required (see subpart 42.8), direct the suspension or disapproval of costs when there is reason to believe they should be suspended or disapproved, and approve final vouchers. (8…
  • FAR 49.108-8 Assignment of rights under subcontracts.
    …ept the short-form clauses, obligate the prime contractor to assign to the Government, as directed by the TCO, all rights, titles, and interest under any subcontract terminated because of termination of the prime contract. The TCO shall not…
  • FAR 52.232-33 Payment by Electronic Funds Transfer—System for Award Management.
    …yment; (ii) Paying any prompt payment penalty due; and (iii) Recovering any erroneously directed funds. (2) If an uncompleted or erroneous transfer occurs because the Contractor's EFT information was incorrect, or was revised within 30 d…
  • DFARS 232.072-2 Appropriate information.
    … financial interests in the contractor; (iii) Material affiliations of owners, officers, directors, major stockholders; and (iv) The major stockholders if the contractor is not a widely-traded, publicly-held corporation. (4) Statement of…
  • FAR 3.1101 Definitions.
    …t contracts. (6) Administering contracts (including ordering changes or giving technical direction in contract performance or contract quantities, evaluating contractor performance, and accepting or rejecting contractor products or service…
  • FAR 22.401 Definitions.
    …n, prosecution, completion, or repair of which, as defined in this section, is carried on directly by authority of, or with funds of, a Federal agency to serve the interest of the general public regardless of whether title thereof is in a F…
  • FAR 28.308 Self-insurance.
    …ude— (1) A complete description of the program, including any resolution of the board of directors authorizing and adopting coverage, including types of risks, limits of coverage, assignments of safety and loss control, and legal service r…
  • FAR 31.205-1 Public relations and advertising costs.
    …mited to conventions, exhibits, free goods, samples, magazines, newspapers, trade papers, direct mail, dealer cards, window displays, outdoor advertising, radio, and television. (c) Public relations and advertising costs include the costs …
  • FAR 31.205-33 Professional and consultant service costs.
    …n information, advice, opinions, alternatives, conclusions, recommendations, training, or direct assistance, such as studies, analyses, evaluations, liaison with Government officials, or other forms of representation. (b) Costs of professi…
  • FAR 32.503-2 Supervision of progress payments.
    …re certain. (d) So far as practicable, all cost problems, particularly those involving indirect costs, that are likely to create disagreements in future administration of the contract should be identified and resolved at the inception of t…
  • FAR 52.225-25 Prohibition on Contracting with Entities Engaging in Certain Activities or Transactions Relating to Iran—Representation and Certifications.
    …Iran or any entities or individuals owned or controlled by, or acting on behalf or at the direction of, the government of Iran; (2) Certifies that the offeror, or any person owned or controlled by the offeror, does not engage in any activi…
  • FAR 52.232-16 Progress Payments.
    …oses. (2) The amount of financing and other payments for supplies and services purchased directly for the contract are limited to the amounts that have been paid by cash, check, or other forms of payment, or that are determined due and wil…
  • DFARS 252.204-7014 Limitations on the Use or Disclosure of Information by Litigation Support Contractors.
    …s it may have, is a third party beneficiary under this contract who shall have a right of direct action against the Contractor, and against any person to whom the Contractor has released or disclosed such litigation information, for any suc…

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.