[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: 48CFR30.202-8] [Page 559-560] 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. 30.202-8 Subcontractor disclosure statements. (a) When the Government requires determinations of adequacy or inadequacy, the ACO cognizant of the subcontractor shall provide such determination to the ACO cognizant of the prime contractor or next higher tier subcontractor. The ACO cognizant of higher tier subcontractors or prime contractors shall not reverse the determination of the ACO cognizant of the subcontractor. (b) Any determination that it is impractical to secure a subcontractor's Disclosure Statement must be made in [[Page 560]] accordance with 48 CFR 9903.202-2 (FAR appendix). [57 FR 39587, Aug. 31, 1992, as amended at 61 FR 18918, Apr. 29, 1996; 62 FR 40237, July 25, 1997] Subpart 30.3--CAS Rules and Regulations [Reserved] Note: See 48 CFR 9903.3 (FAR appendix). Subpart 30.4--Cost Accounting Standards [Reserved] Note: See 48 CFR part 9904 (FAR appendix). Subpart 30.5--Cost Accounting Standards for Educational Institutions [Reserved] Note: See 48 CFR part 9905 (FAR appendix).