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    (Showing 1 to 15 of 117 results found.)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
          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
          31.100 Scope of subpart.31.100 Scope of subpart., 31.100 Scope of subpart., This subpart describes the applicability of the cost principles and procedures in succeeding subparts of this part to various types of contracts and subcontracts. It also describes the need for advance...FAR
          31.101 Objectives.31.101 Objectives., 31.101 Objectives., In recognition of differing organizational characteristics, the cost principles and procedures in the succeeding subparts are grouped basically by organizational type; e.g., commercial concerns and educational institutions....FAR
          31.102 Fixed-price contracts.31.102 Fixed-price contracts., 31.102 Fixed-price contracts., The applicable subparts of part  31 shall be used in the pricing of fixed-price contracts, subcontracts, and modifications to contracts and subcontracts whenever (a) cost analysis is performed, or (b)a...FAR

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