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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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33 sections with “fiscal years”

  • 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 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 52.216-7 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…
  • 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 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 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 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…
  • 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 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 17.104 General.
    …be effected at any time during the life of the contract (cancellation is effected between fiscal years) and can be for the total quantity or partial quantity (where as cancellation must be for all subsequent fiscal years' quantities).
  • DFARS 212.503 Applicability of certain laws to Executive agency contracts for the acquisition of commercial products and commercial services.
    …plified acquisition threshold. (viii) Section 8116 of the Defense Appropriations Act for Fiscal Year 2010 (Pub. L. 111-118) (prohibits mandatory arbitration) and similar sections in subsequent DoD appropriations acts. (ix) Domestic Conten…
  • DFARS 212.504 Applicability of certain laws to subcontracts for the acquisition of commercial products and commercial services.
    …plified acquisition threshold. (xiii) Section 8116 of the Defense Appropriations Act for Fiscal Year 2010 (Pub. L. 111-118) (prohibits mandatory arbitration) and similar sections in subsequent DoD appropriations acts. (xiv) Domestic Conte…
  • DFARS 252.225-7058 Postaward Disclosure of Employment of Individuals Who Work in the People's Republic of China.
    …irement. (1) In accordance with section 855 of the National Defense Authorization Act for Fiscal Year 2022 (Pub. L. 117-81, 10 U.S.C. 4651 note prec.), DoD may not award, extend, or exercise an option on a covered contract with a covered en…
  • FAR 42.705-1 Contracting officer determination procedure.
    …ct cost rate proposal within the six-month period following the expiration of each of its fiscal years. The contracting officer may grant, in writing, reasonable extensions, for exceptional circumstances only, when requested in writing by t…
  • 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 204.7103-1 Criteria for establishing.
    …able to be paid for with R&D or other funds properly incrementally obligated over several fiscal years in accordance with DoD policy; (B) A single, nonseverable deliverable to be paid for with different authorizations or appropriations, su…
  • DFARS 232.703-1 General.
    …nds are obligated; or (ii) The contract uses funds available from multiple (two or more) fiscal years and— (A) The contract is funded with research and development appropriations; or (B) Congress has otherwise authorized incremental fund…
  • FAR 42.705-3 Educational institutions.
    …re to be used and no rates have been previously established for the institution's current fiscal year, the agency shall obtain from the institution a proposal for predetermined rates. (ii) If the proposal is found to be generally acceptabl…
  • FAR 52.227-11 Patent Rights—Ownership by the Contractor.
    …, the balance of any royalties or income earned and retained by the Contractor during any fiscal year on subject inventions under this or any successor contract containing the same requirement, up to any amount equal to 5 percent of the bud…
  • DFARS 237.270 Acquisition of audit services.
    …implements the requirements of section 1006 of the National Defense Authorization Act for Fiscal Year 2019 (Pub. L. 115-232) and section 1011 of the National Defense Authorization Act for Fiscal Year 2020 (Pub. L. 116-92) for transparency o…
  • FAR 1.109 Statutory acquisition-related dollar thresholds—adjustment for inflation.
    … (d) The statute, as amended by section 821 of the National Defense Authorization Act for Fiscal Year 2018 (Pub. L. 115-91), requires the adjustment described in paragraph (a) of this section be applied to contracts and subcontracts without…
  • FAR 17.204 Contracts.
    …rcise of the option would result in the obligation of funds that are not available in the fiscal year in which the contract would otherwise be completed. (e) Unless otherwise approved in accordance with agency procedures, the total of the …
  • FAR 30.603-2 Unilateral and desirable changes.
    …pprove a date for the retroactive change that is before the beginning of the contractor's fiscal year in which the request is made. (e) Contractor accounting changes due to external restructuring activities. The requirements for contract p…
  • FAR 31.001 Definitions.
    …ts and, in the contractors accumulation system, is one of the final accumulation points. Fiscal year means the accounting period for which annual financial statements are regularly prepared, generally a period of 12 months, 52 weeks, or 53…
  • FAR 42.704 Billing rates.
    …re as close as possible to the final indirect cost rates anticipated for the contractor's fiscal period, as adjusted for any unallowable costs. When the contracting officer (or cognizant Federal agency official) or auditor determines that t…
  • FAR 52.247-69 Reporting Requirement for U.S.-Flag Air Carriers Regarding Training to Prevent Human Trafficking.
    …T.dhs.gov. (2) The annual report shall include information from the preceding Government fiscal year (October 1 through September 30) regarding— (i) The number of personnel trained in the detection and reporting of potential human traffic…
  • DFARS 207.103 Agency-head responsibilities.
    … program is estimated at $50 million or more for all years or $25 million or more for any fiscal year; and (C) Any other acquisition considered appropriate by the department or agency. (ii) Written plans are not required in acquisitions f…
  • 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 234.005-1 Competition.
    …ed pursuant to the contract line item or contract option shall not exceed $100 million in fiscal year 2017 constant dollars. (10 U.S.C. 4004) (4) See PGI 234.005-1 for guidance on providing, upon request, the benefits derived from use of t…
  • DFARS 252.237-7019 Training for Contractor Personnel Interacting with Detainees.
    …rement. This clause implements Section 1092 of the National Defense Authorization Act for Fiscal Year 2005 (Pub. L. 108-375). (1) The Combatant Commander responsible for the area where a detention or interrogation facility is located will …

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.