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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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231 sections with “fiscal year”: the first 40

  • FAR 32.703-3 Contracts crossing fiscal years.
    (a) A contract that is funded by annual appropriations may not cross fiscal years, except in accordance with statutory authorization (e.g., 41 U.S.C. 6302, 31 U.S.C. 1308, 42 U.S.C. 2459a, 42 U.S.C. 3515, and paragraph (b) of this subsectio…
  • DFARS 232.703-3 Contracts crossing fiscal years.
    …or place an order under a contract for severable services for a period that begins in one fiscal year and ends in the next fiscal year if the period of the contract awarded, option exercised, or order placed does not exceed 1 year (10 U.S.C…
  • FAR 52.232-19 Availability of Funds for the Next Fiscal Year.
    …escribed in 32.706-1(b), insert the following clause: Availability of Funds for the Next Fiscal Year (APR 1984) Funds are not presently available for performance under this contract beyond ____. The Government's obligation for performance…
  • DFARS 217.172 Multiyear contracts for supplies.
    … production beyond advance procurement activities of aircraft units to be produced in the fiscal year covered by the budget; (3) Cancellation provisions in the contract do not include consideration of recurring manufacturing costs of the c…
  • FAR 31.205-6 Compensation for personal services.
    … to any employee in excess of the amount of the employee's annual salary for the previous fiscal year before the employee's retirement is unallowable. The contractor shall compute the present value in accordance with its accounting practice…
  • FAR 32.703-2 Contracts conditioned upon availability of funds.
    (a) Fiscal year contracts. The contracting officer may initiate a contract action properly chargeable to funds of the new fiscal year before these funds are available, provided that the contract includes the clause at 52.232-18, Availabilit…
  • FAR 37.106 Funding and term of service contracts.
    …al appropriations, the term of contracts so funded shall not extend beyond the end of the fiscal year of the appropriation except when authorized by law (see paragraph (b) of this section for certain service contracts, 32.703-2 for contract…
  • FAR 52.204-10 Reporting Executive Compensation and First-Tier Subcontract Awards.
    …e cash and noncash dollar value earned by the executive during the Contractor's preceding fiscal year and includes the following (for more information see 17 CFR 229.402(c)(2)): (1) Salary and bonus. (2) Awards of stock, stock options, an…
  • FAR 52.216-7 Allowable Cost and Payment.
    …y official) and auditor within the 6-month period following the expiration of each of its fiscal years. Reasonable extensions, for exceptional circumstances only, may be requested in writing by the Contractor and granted in writing by the C…
  • FAR 52.216-15 Predetermined Indirect Cost Rates.
    …y official) and auditor within the 6-month period following the expiration of each of its fiscal years. Reasonable extensions, for exceptional circumstances only, may be requested in writing by the Contractor and granted in writing by the C…
  • FAR 52.219-9 Small Business Subcontracting Plan.
    … Commercial plan means a subcontracting plan (including goals) that covers the offeror's fiscal year and that applies to the entire production of commercial products and commercial services sold by either the entire company or a portion th…
  • DFARS 204.804 Closeout of contract files.
    …(e). (3)(i) In accordance with section 836 of the National Defense Authorization Act for Fiscal Year 2017 (Pub. L. 114-328), section 824 of the National Defense Authorization Act for Fiscal Year 2018 (Pub. L. 115-91), and section 820 of th…
  • DFARS 212.301 Solicitation provisions and contract clauses for the acquisition of commercial products and commercial services.
    …in 203.171-4(a), to comply with section 847 of the National Defense Authorization Act for Fiscal Year 2008 (Pub. L. 110-181). (C) Use the clause at 252.203-7002, Requirement to Inform Employees of Whistleblower Rights, as prescribed in 203…
  • DFARS 215.101-2-70 Limitations and prohibitions.
    …ations. (1) In accordance with section 813 of the National Defense Authorization Act for Fiscal Year 2017 (Pub. L. 114-328) as amended by section 822 of the National Defense Authorization Act for Fiscal Year 2018 (Pub. L. 115-91) (see 10 U…
  • DFARS 225.7700 Scope.
    This subpart implements— (a) Section 892 of the National Defense Authorization Act for Fiscal Year 2008 (Pub. L. 110-181); (b) Section 886 of the National Defense Authorization Act for Fiscal Year 2008 (Pub. L. 110-181), as amended by sec…
  • DFARS 231.205-18 Independent research and development and bid and proposal costs.
    …t (IR&D) costs and bid and proposal (B&P) costs to covered contracts during the preceding fiscal year. In the case of a contractor that has no product divisions, the term means that contractor as a whole. A product division of the contracto…
  • DFARS 237.102-70 Prohibition on contracting for firefighting or security-guard functions.
    …tered into pursuant to this authority does not exceed the following limitations: (A) For fiscal year 2007, the total number of such personnel employed under such contracts on October 1, 2006. (B) For fiscal year 2008, the number equal to …
  • DFARS 252.204-7023 Reporting Requirements for Contracted Services.
    …contract or order, including any first-tier subcontracts, during the preceding Government fiscal year (October 1-September 30). (c) The Contractor shall report the following information for the contract or order: (1) The total dollar amou…
  • FAR 2.101 Definitions.
    …r as not subject to change. It is usually established after the close of the contractor's fiscal year (unless the parties decide upon a different period) to which it applies. For cost-reimbursement research and development contracts with ed…
  • FAR 4.1703 Reporting requirements.
    …warded and orders issued according to the following thresholds: (A) Awarded or issued in Fiscal Year 2014, with an estimated total value of $2.5 million or greater. (B) Awarded or issued in Fiscal Year 2015, with an estimated total value …
  • FAR 17.703 Policy.
    …s certified that the agency will comply with applicable procurement requirements for that fiscal year except when waived in accordance with paragraph (e) of this section. (b) A nondefense agency is compliant with applicable procurement req…
  • FAR 19.704 Subcontracting plan requirements.
    …first contracting officer awarding a contract subject to the plan during the contractor's fiscal year, or, if the contractor has ongoing contracts with commercial plans, to the contracting officer responsible for the contract with the lates…
  • FAR 52.204-14 Service Contract Reporting Requirements.
    …by October 31, for services performed under this contract during the preceding Government fiscal year (October 1-September 30). (c) The Contractor shall report the following information: (1) Contract number and, as applicable, order numbe…
  • FAR 52.204-15 Service Contract Reporting Requirements for Indefinite-Delivery Contracts.
    …is clause, annually by October 31, for services performed during the preceding Government fiscal year (October 1-September 30) under this contract for orders that exceed the thresholds established in 4.1703(a)(2). (c) The Contractor shall …
  • FAR 52.246-26 Reporting Nonconforming Items.
    … a foreign corporation or partnership that does not have an office, place of business, or fiscal paying agent in the United States; (2) Provide written notification to the Contracting Officer within 60 days of becoming aware or having reas…
  • DFARS 217.171 Multiyear contracts for services.
    …to such services), even though funds are limited by statute to obligation only during the fiscal year for which they were appropriated (10 U.S.C. 3531(a)). Covered services are— (1) Operation, maintenance, and support of facilities and ins…
  • DFARS 231.205-71 Costs related to counterfeit electronic parts and suspect counterfeit electronic parts.
    … implements the requirements of section 818(c)(2), National Defense Authorization Act for Fiscal Year 2012 (Pub. L. 112-81), as modified by section 833, National Defense Authorization Act for Fiscal Year 2013 (Pub. L. 112-239), and section …
  • DFARS 232.072-2 Appropriate information.
    …ual/joint venturer/partner: (1) Balance sheet and income statement— (i) For the current fiscal year (interim); (ii) For the most recent fiscal year and, preferably, for the 2 preceding fiscal years. These should be certified by an indepe…
  • FAR 19.705-7 Compliance with the subcontracting plan.
    …he basic contract or any option, or in the case of a commercial plan, at the close of the fiscal year for which the plan is applicable, a contractor has failed to comply with the requirements of its subcontracting plan, which includes meeti…
  • FAR 22.1302 Policy.
    … contracting officers must not obligate or expend funds appropriated for the agency for a fiscal year to enter into a contract for the procurement of personal property and nonpersonal services (including construction) with a contractor that…
  • FAR 31.203 Indirect costs.
    … of this section, the base period for allocating indirect costs shall be the contractor's fiscal year used for financial reporting purposes in accordance with generally accepted accounting principles. The fiscal year will normally be 12 mon…
  • FAR 32.706-1 Clauses for contracting in advance of funds.
    …ds, in solicitations and contracts if the contract will be chargeable to funds of the new fiscal year and the contract action will be initiated before the funds are available. (b) The contracting officer shall insert the clause at 52.232-1…
  • FAR 36.211 Distribution of advance notices and solicitations.
    …e a statement to that effect. (2) Data on the agency's past performance, for the prior 3 fiscal years, regarding the time required to definitize equitable adjustments for change orders under construction contracts (see 43.204). If fewer th…
  • FAR 52.212-3 Offeror Representations and Certifications—Commercial Products and Commercial Services.
    …de or business in the United States and does not have an office or place of business or a fiscal paying agent in the United States; □ Offeror is an agency or instrumentality of a foreign government; □ Offeror is an agency or instrumentali…
  • FAR 52.212-5 Contract Terms and Conditions Required To Implement Statutes or Executive Orders—Commercial Products and Commercial Services.
    …States (OCT 2016) (Section 862, as amended, of the National Defense Authorization Act for Fiscal Year 2008; 10 U.S.C. Subtitle A, Part V, Subpart G Note). __ (53) 52.226-4, Notice of Disaster or Emergency Area Set-Aside (NOV 2007) (42 U.S.…
  • DFARS 217.700 Scope of subpart.
    This subpart— (a) Implements section 854 of the National Defense Authorization Act for Fiscal Year 2005 (Pub. L. 108-375), section 801 of the National Defense Authorization Act for Fiscal Year 2008 (Pub. L. 110-181), and section 806 of the…
  • DFARS 219.702-70 Statutory requirements for the Test Program for Negotiation of Comprehensive Small Business Subcontracting Plans.
    …services (including construction) under at least three DoD contracts during the preceding fiscal year, having an aggregate value of at least $100 million. (c) Comprehensive subcontracting plans. (1) The Defense Contract Management Agency w…
  • DFARS 225.770 Prohibition on acquisition of certain items from Communist Chinese military companies.
    This section implements section 1211 of the National Defense Authorization Act for Fiscal Year 2006 (Pub. L. 109-163), section 1243 of the National Defense Authorization Act for Fiscal Year 2012 (Pub. L. 112-81), and section 1296 of the Nat…
  • DFARS 234.004 Acquisition strategy.
    …t type. (i) In accordance with section 818 of the National Defense Authorization Act for Fiscal Year 2007 (Pub. L. 109-364), for major defense acquisition programs at Milestone B— (A) The milestone decision authority shall select, with th…
  • DFARS 246.870-0 Scope.
    …Partially implements section 818(c) and (e) of the National Defense Authorization Act for Fiscal Year 2012 (Pub. L. 112-81), as amended by section 817 of the National Defense Authorization Act for Fiscal Year 2015 (Pub. L. 113-291 and secti…

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.