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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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31 sections with “final indirect cost rate proposal”

  • FAR 52.216-15 Predetermined Indirect Cost Rates.
    … upon by the parties, as specified below. (b)(1) The Contractor 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 th…
  • FAR 52.242-4 Certification of Final Indirect Costs.
    As prescribed in 42.703-2(f), insert the following clause: Certification of Final Indirect Costs (JAN 1997) (a) The Contractor shall— (1) Certify any proposal to establish or modify final indirect cost rates; (2) Use the format in parag…
  • FAR 42.703-2 Certificate of indirect costs.
    …U.S.C. 4307, a proposal shall not be accepted and no agreement shall be made to establish final indirect cost rates unless the costs have been certified by the contractor. (b) Waiver of certification. (1) The agency head, or designee, may …
  • FAR 42.707 Cost-sharing rates and limitations on indirect cost rates.
    …pment contracts, see 35.003(b). (b)(1) Other situations may make it prudent to provide a final indirect cost rate ceiling in a contract. Examples of such circumstances are when the proposed contractor— (i) Is a new or recently reorganized…
  • FAR 31.110 Indirect cost rate certification and penalties on unallowable costs.
    (a) Certain contracts require certification of the indirect cost rates proposed for final payment purposes. See 42.703-2 for administrative procedures regarding the certification provisions and the related contract clause prescription. (b)…
  • FAR 52.216-7 Allowable Cost and Payment.
    …interest penalty provisions of the Prompt Payment Act. Interim payments made prior to the final payment under the contract are contract financing payments, except interim payments if this contract contains Alternate I to the clause at 52.23…
  • FAR 52.242-3 Penalties for Unallowable Costs.
    … Costs (DEC 2022) (a) Definition. Proposal, as used in this clause, means either— (1) A final indirect cost rate proposal submitted by the Contractor after the expiration of its fiscal year which— (i) Relates to any payment made on the b…
  • FAR 42.704 Billing rates.
    …gnizant 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 (or cognizant Federal agency offic…
  • FAR 52.230-6 Administration of Cost Accounting Standards.
    …part 16.4); (3) Orders issued under indefinite-delivery contracts and subcontracts where final payment is not based on actual costs incurred (FAR Subpart 16.5); and (4) The fixed-hourly rate portion of time-and-materials and labor-hours c…
  • FAR 31.205-18 Independent research and development and bid and proposal costs.
    …2) are not applicable, the following apply: (i) IR&D and B&P costs shall be allocated to final cost objectives on the same basis of allocation used for the G&A expense grouping of the profit center (see 31.001) in which the costs are incur…
  • FAR 42.705-1 Contracting officer determination procedure.
    …ntracting officer (or cognizant Federal agency official) responsible for establishing the final indirect cost rates: (1) Business units of a multidivisional corporation under the cognizance of a corporate administrative contracting officer…
  • DFARS 252.215-7002 Cost Estimating System Requirements.
    …Contractor's response and notify the Contractor, in writing, of the Contracting Officer's final determination concerning— (i) Remaining material weaknesses; (ii) The adequacy of any proposed or completed corrective action; and (iii) Syst…
  • FAR 52.216-8 Fixed Fee.
    …5 percent of all fee withholds under this contract after receipt of an adequate certified final indirect cost rate proposal covering the year of physical completion of this contract, provided the Contractor has satisfied all other contract …
  • FAR 52.216-9 Fixed Fee—Construction.
    …5 percent of all fee withholds under this contract after receipt of an adequate certified final indirect cost rate proposal covering the year of physical completion of this contract, provided the Contractor has satisfied all other contract …
  • FAR 52.216-10 Incentive Fee.
    …5 percent of all fee withholds under this contract after receipt of an adequate certified final indirect cost rate proposal covering the year of physical completion of this contract, provided the Contractor has satisfied all other contract …
  • FAR 2.101 Definitions.
    …e Federal agency that, on behalf of all Federal agencies, is responsible for establishing final indirect cost rates and forward pricing rates, if applicable, and administering cost accounting standards for all contracts in a business unit. …
  • FAR 4.703 Policy.
    …uirements of the contracting agencies and the Comptroller General for— (1) 3 years after final payment; or (2) For certain records, the period specified in 4.705 through 4.705-3, whichever of these periods expires first. (b) Contractors …
  • FAR 4.804-5 Procedures for closing out contract files.
    …t procedures must ensure that— (1) Disposition of classified material is completed; (2) Final patent report is cleared. If a final patent report is required, the contracting officer may proceed with contract closeout in accordance with th…
  • FAR 15.404-1 Proposal analysis techniques.
    (a) General. The objective of proposal analysis is to ensure that the final agreed-to price is fair and reasonable. (1) The contracting officer is responsible for evaluating the reasonableness of the offered prices. The analytical techniqu…
  • FAR 30.604 Processing changes to disclosed or established cost accounting practices.
    …r closed) or the fiscal year(s) in which the costs are incurred (i.e., whether or not the final indirect rates have been established); (2) Combine the cost impact for all affected CAS-covered contracts and subcontracts for all segments if …
  • 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 a…
  • FAR 42.705-3 Educational institutions.
    (a) General. (1) Postdetermined final indirect cost rates shall be used in the settlement of indirect costs for all cost-reimbursement contracts with educational institutions, unless predetermined final indirect cost rates are authorized an…
  • FAR 15.403-5 Instructions for submission of certified cost or pricing data and data other than certified cost or pricing data.
    …rting forward pricing rate agreements. Data supporting forward pricing rate agreements or final indirect cost proposals shall be submitted in a form acceptable to the contracting officer.
  • FAR 42.709-1 Scope.
    …ssment of penalties against contractors which include unallowable indirect costs in— (1) Final indirect cost rate proposals; or (2) The final statement of costs incurred or estimated to be incurred under a fixed-price incentive contract. …
  • FAR 42.709-6 Waiver of the penalty.
    …written notice, or holds an entrance conference, indicating that audit work on a specific final indirect cost proposal has begun); (b) The amount of the unallowable costs under the proposal which are subject to the penalty is $10,000 or le…
  • FAR 15.408 Solicitation provisions and contract clauses.
    … the agreement, include a copy, and describe its nature. H. As soon as practicable after final agreement on price or an earlier date agreed to by the parties, but before the award resulting from the proposal, you must, under the conditions…
  • FAR 31.001 Definitions.
    …icable law, regulation, or contract, is specifically named and stated to be unallowable. Final cost objective means (except for subparts 31.3 and 31.6) a cost objective that has allocated to it both direct and indirect costs and, in the co…
  • FAR 42.302 Contract administration functions.
    …osts when there is reason to believe they should be suspended or disapproved, and approve final vouchers. (8) Issue Notices of Intent to Disallow or not Recognize Costs (see subpart 42.8). (9) Establish final indirect cost rates and billi…
  • FAR 49.112-1 Partial payments.
    …equest them on the form prescribed in 49.602-4 at any time after submission of interim or final settlement proposals. The Government will process applications for partial payments promptly. A subcontractor shall submit its application throu…
  • FAR 30.605 Processing noncompliances.
    …osts paid by the Government, in the aggregate; and (4) The net effect of any interim and final voucher billing adjustments made to correct a cost accumulation noncompliance will not result in the recovery of more than the increased cost pa…
  • FAR 52.219-9 Small Business Subcontracting Plan.
    …equired for performance of the contract or subcontract. Total contract dollars means the final anticipated dollar value, including the dollar value of all options. Untimely payment means a payment to a subcontractor that is more than 90 d…

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.