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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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30 sections with “responsible audit agency”

  • FAR 2.101 Definitions.
    …y contract. Acquisition planning means the process by which the efforts of all personnel responsible for an acquisition are coordinated and integrated through a comprehensive plan for fulfilling the agency need in a timely manner and at a …
  • FAR 42.102 Assignment of contract audit services.
    …interagency agreements, contracting officers may request audit services directly from the responsible audit agency cited in the Directory of Federal Contract Audit Offices. The audit request should include a suspense date and should identif…
  • FAR 42.101 Contract audit responsibilities.
    (a) The auditor is responsible for— (1) Submitting information and advice to the requesting activity, based on the auditor's analysis of the contractor's financial and accounting records or other related data as to the acceptability of the…
  • FAR 42.1204 Applicability of novation agreements.
    …hether to recognize a third party as a successor in interest to Government contracts, the responsible contracting officer shall identify and evaluate any significant organizational conflicts of interest in accordance with subpart 9.5. If th…
  • FAR 52.203-13 Contractor Code of Business Ethics and Conduct.
    … for law enforcement to identify the nature and extent of the offense and the individuals responsible for the conduct. It includes providing timely and complete response to Government auditors' and investigators' request for documents and a…
  • FAR 52.245-1 Government Property.
    …representative of the Contracting Officer appointed in accordance with agency procedures, responsible for administering the contract requirements and obligations relating to Government property in the possession of a Contractor. Property r…
  • FAR 30.202-6 Responsibilities.
    (a) The contracting officer is responsible for determining when a proposed contract may require CAS coverage and for including the appropriate notice in the solicitation. The contracting officer must then ensure that the offeror has made th…
  • FAR 31.109 Advance agreements.
    …nsideration for negotiation; and (3) As appropriate, invite the office or agency and the responsible audit agency to participate in prenegotiation discussions and/or in the subsequent negotiations. (g) Upon completion of the negotiation, …
  • FAR 32.503-3 Initiation of progress payments and review of accounting system.
    …controls are adequate for proper administration of progress payments. The services of the responsible audit agency or office should be used to the greatest extent practicable. However, if the auditor so advises, a complete audit may not be …
  • FAR 32.503-12 Maximum unliquidated amount.
    …ate of rejections, waste, or spoilage is excessive. (c) As required, the services of the responsible audit agency or office should be fully utilized, along with the services of qualified cost analysis and engineering personnel.
  • FAR 42.602 Assignment and location.
    …ctions, or a full-time CACO may be assigned. In determining the location of the CACO, the responsible agency shall take into account such factors as the location(s) of the corporate records, corporate office, major plant, cognizant governme…
  • FAR 42.705-1 Contracting officer determination procedure.
    …, with the indicated cognizant contracting 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 a…
  • FAR 42.1503 Procedures.
    …fy and assign past performance evaluation roles and responsibilities to those individuals responsible for preparing and reviewing interim evaluations, if prepared, and final evaluations (e.g., contracting officers, contracting officer repre…
  • FAR 52.225-26 Contractors Performing Private Security Functions Outside the United States.
    …ormation sufficient to identify the nature and extent of the incident and the individuals responsible for the conduct. It includes providing timely and complete responses to Government auditors' and investigators' requests for documents and…
  • DFARS 242.771-3 Responsibilities.
    …with 10 U.S.C. 3763(c); the Defense Contract Management Agency or the military department responsible for performing contract administration functions is responsible for providing DCAA with statistical information, as necessary; and (2) Fo…
  • DFARS 252.225-7039 Defense Contractors Performing Private Security Functions Outside the United States.
    …ormation sufficient to identify the nature and extent of the incident and the individuals responsible for the conduct. It includes providing timely and complete response to Government auditors' and investigators' requests for documents and …
  • FAR 4.804-5 Procedures for closing out contract files.
    (a) The contract administration office is responsible for initiating (automated or manual) administrative closeout of the contract after receiving evidence of its physical completion. At the outset of this process, the contract administrati…
  • FAR 22.1703 Policy.
    …nformation sufficient to identify the nature and extent of an offense and the individuals responsible for the conduct; (2) Provide timely and complete responses to Government auditors' and investigators' requests for documents; (3) Cooper…
  • FAR 42.603 Responsibilities.
    …rm, on a corporate-wide basis, the contract administration functions as designated by the responsible agency. Typical CACO functions include (1) the determination of final indirect cost rates for cost-reimbursement contracts, (2) establishm…
  • FAR 42.704 Billing rates.
    (a) The contracting officer (or cognizant 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 …
  • FAR 50.103-5 Processing cases.
    …additional funds available, the agency considering the adjustment request shall be solely responsible for any action taken on the request. (d) When essentiality to the national defense is an issue (50.103-2(a)(1)), agencies considering req…
  • FAR 52.222-50 Combating Trafficking in Persons.
    …nformation sufficient to identify the nature and extent of an offense and the individuals responsible for the conduct; (ii) Provide timely and complete responses to Government auditors' and investigators' requests for documents; (iii) Coo…
  • FAR 1.602-2 Responsibilities.
    Contracting officers are responsible for ensuring performance of all necessary actions for effective contracting, ensuring compliance with the terms of the contract, and safeguarding the interests of the United States in its contractual rel…
  • FAR 15.404-1 Proposal analysis techniques.
    …re 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 techniques and procedures described in this section may be used, s…
  • FAR 15.404-2 Data to support proposal analysis.
    …s of the proposed indirect costs (41 U.S.C. 4706 and 10 U.S.C. 3841). (3) The auditor is responsible for the scope and depth of the audit. Copies of updated information that will significantly affect the audit should be provided to the aud…
  • FAR 15.408 Solicitation provisions and contract clauses.
    …e prime contractor's Certificate of Current Cost or Pricing Data. The prime contractor is responsible for updating a prospective subcontractor's data. For standard commercial products fabricated by the offeror that are generally stocked in …
  • FAR 42.703-1 Policy.
    (a) A single agency (see 42.705-1) shall be responsible for establishing final indirect cost rates for each business unit. These rates shall be binding on all agencies and their contracting offices, unless otherwise specifically prohibited …
  • FAR 52.216-7 Allowable Cost and Payment.
    …e or voucher shall include settled subcontract amounts and rates. The prime contractor is responsible for settling subcontractor amounts and rates included in the completion invoice or voucher and providing status of subcontractor audits to…
  • DFARS 234.201 Policy.
    …w the review procedures at PGI 234.201(2). (3) The Defense Contract Management Agency is responsible for determining earned value management system compliance when DoD is the cognizant Federal agency. (4) See PGI 234.201(3) for additional…
  • DFARS 242.7301 General.
    (a) The administrative contracting officer (ACO) is responsible for determining the allowability of insurance/pension costs in Government contracts and for determining the need for a Contractor/Insurance Pension Review (CIPR). Defense Contr…

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.