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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2 sections with “materiality”

  • FAR 30.602 Materiality.
    (a) In determining materiality, the CFAO shall use the criteria in 48 CFR 9903.305. (b) A CFAO determination of materiality— (1) May be made before or after a general dollar magnitude proposal has been submitted, depending on the particul…
  • FAR 31.201-6 Accounting for unallowable costs.
    …mount, must be purged from the cost pool as unallowable costs. (e)(1) In determining the materiality of a directly associated cost, consideration should be given to the significance of (i) the actual dollar amount, (ii) the cumulative effe…

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.