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    (Showing 1 to 15 of 133 results found.)Part 21 - ReservedPart 21 - Reserved, Part 21 - Reserved, Parent topic:, Federal Acquisition RegulationFAR
          Subpart 30.6 - CAS AdministrationSubpart 30.6 - CAS Administration, Subpart 30.6 - CAS Administration, Parent topic:, Part 30 - Cost Accounting Standards Administration, 30.601 Responsibility., (a) The CFAO shall perform CAS administration for all contracts and subcontracts in a business unit ,...FAR
          30.601 Responsibility.30.601 Responsibility., 30.601 Responsibility., (a) The CFAO shall perform CAS administration for all contracts and subcontracts in a business unit , even when the contracting officer retains other administration functions. The CFAO shall make all CAS-related...FAR
          30.602 Materiality.30.602 Materiality., 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,...FAR
          30.603 Changes to disclosed or established cost accounting practices.30.603 Changes to disclosed or established cost accounting practices., 30.603 Changes to disclosed or established cost accounting practices., 30.603-1 Required changes., 30.603-2 Unilateral and desirable changes., Parent topic:, Subpart 30.6 - CAS AdministrationFAR
          30.603-1 Required changes.30.603-1 Required changes., 30.603-1 Required changes., (a) General . Offerors shall state whether or not the award of a contract would require a change to an established cost accounting practice affecting existing contracts and subcontracts (see 52.230-1 ). The...FAR
          30.603-2 Unilateral and desirable changes.30.603-2 Unilateral and desirable changes., 30.603-2 Unilateral and desirable changes., (a) Unilateral changes . (1) The contractor may unilaterally change its disclosed or established cost accounting practices, but the Government shall not pay any increased cost,...FAR
          30.604 Processing changes to disclosed or established cost accounting practices.30.604 Processing changes to disclosed or established cost accounting practices., 30.604 Processing changes to disclosed or established cost accounting practices., (a) Scope . This section applies to required, unilateral, and desirable changes in cost accounting...FAR
          30.605 Processing noncompliances.30.605 Processing noncompliances., 30.605 Processing noncompliances., (a) General. Prior to making any contract price or cost adjustments under the applicable paragraph (s) addressing noncompliance at 52.230-2 , 52.230-3 , or 52.230-5 , the CFAO shall determine...FAR
          30.606 Resolving cost impacts.30.606 Resolving cost impacts., 30.606 Resolving cost impacts., (a) General. (1) The CFAO shall coordinate with the affected contracting officers before negotiating and resolving the cost impact when the estimated cost impact on any of their contracts is at least...FAR
          30.607 Subcontract administration.30.607 Subcontract administration., 30.607 Subcontract administration., When a negotiated CAS price adjustment or a determination of noncompliance is required at the subcontract level, the CFAO for the subcontractor shall furnish a copy of the negotiation...FAR
          Part 31 - Contract Cost Principles and ProceduresPart 31 - Contract Cost Principles and Procedures, Part 31 - Contract Cost Principles and Procedures, 31.000 Scope of part. 31.001 Definitions. 31.002 Availability of accounting guide. Subpart 31.1 - Applicability 31.100 Scope of subpart. 31.101 Objectives. 31.102...FAR
          31.000 Scope of part.31.000 Scope of part., 31.000 Scope of part., This part contains cost principles and procedures for- (a) The pricing of contracts, subcontracts, and modifications to contracts and subcontracts whenever cost analysis is performed (see 15.404-1 (c)); and (b) The...FAR
          31.001 Definitions.31.001 Definitions., 31.001 Definitions., As used in this part- Accrued benefit cost method means an actuarial cost method under which units of benefits are assigned to each cost accounting period and are valued as they accrue; i.e., based on the services...FAR
          31.002 Availability of accounting guide.31.002 Availability of accounting guide., 31.002 Availability of accounting guide., Contractors needing assistance in developing or improving their accounting systems and procedures may request a copy of the Defense Contract Audit Agency Pamphlet No.7641.90,...FAR

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