[Code of Federal Regulations]
[Title 48, Volume 1]
[Revised as of October 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 48CFR30.201-4]

[Page 557-558]
 
            TITLE 48--FEDERAL ACQUISITION REGULATIONS SYSTEM
 
                CHAPTER 1--FEDERAL ACQUISITION REGULATION
 
PART 30_COST ACCOUNTING STANDARDS ADMINISTRATION--Table of Contents
 
                  Subpart 30.2_CAS Program Requirements
 
Sec.  30.201-4  Contract clauses.

    (a) Cost Accounting Standards. (1) The contracting officer shall 
insert the clause at FAR 52.230-2, Cost Accounting Standards, in 
negotiated contracts, unless the contract is exempted (see 48 CFR 
9903.201-1 (FAR appendix)), the contract is subject to modified coverage 
(see 48 CFR 9903.201-2 (FAR appendix)), or the clause prescribed in 
paragraph (c) of this subsection is used.
    (2) The clause at FAR 52.230-2 requires the contractor to comply 
with all CAS specified in 48 CFR part 9904 (FAR appendix), to disclose 
actual cost accounting practices (applicable to CAS-covered contracts 
only), and to follow disclosed and established cost accounting practices 
consistently.
    (b) Disclosure and consistency of cost accounting practices. (1) 
Insert the clause at FAR 52.230-3, Disclosure and Consistency of Cost 
Accounting Practices, in negotiated contracts when the contract amount 
is over $500,000, but less than $50 million, and the offeror certifies 
it is eligible for and elects to use modified CAS coverage (see 48 CFR 
9903.201-2 (FAR Appendix)), unless the clause prescribed in paragraph 
(c) of this subsection is used.
    (2) The clause at FAR 52.230-3 requires the contractor to comply 
with 48 CFR 9904.401, 9904.402, 9904.405, and 9904.406 (FAR appendix) to 
disclose (if it meets certain requirements) actual cost accounting 
practices, and to follow consistently its established cost accounting 
practices.
    (c) Consistency in Cost Accounting Practices. The contracting 
officer shall insert the clause at FAR 52.230-4, Consistency in Cost 
Accounting Practices, in negotiated contracts that are exempt from CAS 
requirements solely on the basis of the fact that the contract is to be 
awarded to a United Kingdom contractor and is to be performed 
substantially in the United Kingdom (see 48 CFR 9903.201-1(b)(12) (FAR 
appendix)).
    (d) Administration of Cost Accounting Standards. (1) The contracting 
officer shall insert the clause at FAR 52.230-6, Administration of Cost 
Accounting Standards, in contracts containing any of the clauses 
prescribed in paragraphs (a), (b), or (e) of this subsection.
    (2) The clause at FAR 52.230-6 specifies rules for administering CAS 
requirements and procedures to be followed in cases of failure to 
comply.
    (e) Cost Accounting Standards--Educational Institutions. (1) The 
contracting officer shall insert the clause at FAR 52.230-5, Cost 
Accounting Standards--Educational Institution, in negotiated contracts 
awarded to educational institutions, unless the contract is exempted 
(see 48 CFR 9903.201-1 (FAR appendix)), the contract is to be performed 
by an FFRDC (see 48 CFR 9903.201-2(c)(5) (FAR appendix)), or the 
provision at 48 CFR 9903.201-2(c)(6) (FAR appendix) applies.
    (2) The clause at FAR 52.230-5 requires the educational institution 
to comply with all CAS specified in 48 CFR part 9905 (FAR appendix), to 
disclose actual cost accounting practices as required by 48 CFR 
9903.202-1(f) (FAR appendix), and to follow disclosed and

[[Page 558]]

established cost accounting practices consistently.

[61 FR 18917, Apr. 29, 1996, as amended at 62 FR 40237, July 25, 1997; 
65 FR 36029, June 6, 2000]