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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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17 sections with “internal controls”

  • FAR 52.203-13 Contractor Code of Business Ethics and Conduct.
    … Fifth Amendment rights; and (3) Does not restrict a Contractor from— (i) Conducting an internal investigation; or (ii) Defending a proceeding or dispute arising under the contract or related to a potential or disclosed violation. Princ…
  • DFARS 252.242-7004 Material Management and Accounting System.
    …ther systems. Material weakness means a deficiency or combination of deficiencies in the internal control over information in contractor business systems, such that there is a reasonable possibility that a material misstatement of such inf…
  • FAR 52.245-1 Government Property.
    …ccounting principles. (b) Property management. (1) The Contractor shall have a system of internal controls to manage (control, use, preserve, protect, repair, and maintain) Government property in its possession. The system shall be adequat…
  • DFARS 252.215-7002 Cost Estimating System Requirements.
    …tional structure; (2) Established lines of authority, duties, and responsibilities; (3) Internal controls and managerial reviews; (4) Flow of work, coordination, and communication; and (5) Budgeting, planning, estimating methods, techni…
  • FAR 2.101 Definitions.
    … devices means products that use— (1) External standby power devices, or that contain an internal standby power function; and (2) No more than one watt of electricity in their standby power consuming mode or meet recommended low standby l…
  • DFARS 253.209-1 Responsible prospective contractors.
    …o obtain needed facilities, equipment, materials, etc. (E) Accounting system and related internal controls. An assessment by the auditor of the adequacy of the prospective contractor's accounting system and related internal controls as def…
  • FAR 17.703 Policy.
    …ant with applicable procurement requirements if the procurement policies, procedures, and internal controls of the nondefense agency applicable to the procurement of supplies and services on behalf of DoD, and the manner in which they are a…
  • FAR 52.212-3 Offeror Representations and Certifications—Commercial Products and Commercial Services.
    …uirements of 26 U.S.C. 6041, 6041A, and 6050M, and implementing regulations issued by the Internal Revenue Service (IRS). (2) The TIN may be used by the Government to collect and report on any delinquent amounts arising out of the offeror'…
  • DFARS 204.270-1 Policy.
    …contractual instruments, to EDA— (1) The timely distribution of documents; and (2) That internal controls are in place to ensure that— (i) The electronic version of a contract document in EDA is an accurate representation of the contract…
  • DFARS 209.104-1 General standards.
    …entage or stage of completion, the prospective contractor's accounting system and related internal controls must provide reasonable assurance that— (i) Applicable laws and regulations are complied with; (ii) The accounting system and cost…
  • DFARS 215.407-5-70 Disclosure, maintenance, and review requirements.
    …nal structure; (ii) Established lines of authority, duties, and responsibilities; (iii) Internal controls and managerial reviews; (iv) Flow of work, coordination, and communication; and (v) Budgeting, planning, estimating methods, techn…
  • DFARS 252.242-7006 Accounting System Administration.
    …n technology. Material weakness means a deficiency or combination of deficiencies in the internal control over information in contractor business systems, such that there is a reasonable possibility that a material misstatement of such inf…
  • DFARS 252.244-7001 Contractor Purchasing System Administration.
    … this clause. Material weakness means a deficiency or combination of deficiencies in the internal control over information in contractor business systems, such that there is a reasonable possibility that a material misstatement of such inf…
  • DFARS 252.245-7005 Management and Reporting of Government Property.
    …crap dealers, so as to minimize costs, maximize sales proceeds, and contain the necessary internal controls for mitigating the improper release of non-scrap property. (ii) The Contractor may commingle Government and contractor-owned scrap …
  • FAR 52.204-21 Basic Safeguarding of Covered Contractor Information Systems.
    …ted or received by organizational information systems) at the external boundaries and key internal boundaries of the information systems. (xi) Implement subnetworks for publicly accessible system components that are physically or logically…
  • FAR 42.709-6 Waiver of the penalty.
    …icer's satisfaction, that— (1) It has established policies and personnel training and an internal control and review system that provide assurance that unallowable costs subject to penalties are precluded from being included in the contrac…
  • FAR 52.204-3 Taxpayer identification.
    … Identification Number (TIN), as used in this provision, means the number required by the Internal Revenue Service (IRS) to be used by the offeror in reporting income tax and other returns. The TIN may be either a Social Security Number or …

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.