[Code of Federal Regulations]

[Title 48, Volume 1]

[Revised as of October 1, 2005]

From the U.S. Government Printing Office via GPO Access

[CITE: 48CFR30.000]



[Page 574]

 

            TITLE 48--FEDERAL ACQUISITION REGULATIONS SYSTEM

 

                CHAPTER 1--FEDERAL ACQUISITION REGULATION

 

PART 30_COST ACCOUNTING STANDARDS ADMINISTRATION--Table of Contents

 

Sec. 30.000  Scope of part.









Sec.

30.000 Scope of part.

30.001 Definitions.



                          Subpart 30.1_General



30.101 Cost Accounting Standards.

30.102 Cost Accounting Standards Board publication.



                  Subpart 30.2_CAS Program Requirements



30.201 Contract requirements.

30.201-1 CAS applicability.

30.201-2 Types of CAS coverage.

30.201-3 Solicitation provisions.

30.201-4 Contract clauses.

30.201-5 Waiver.

30.201-6 Findings.

30.201-7 Cognizant Federal agency responsibilities.

30.202 Disclosure requirements.

30.202-1 General requirements.

30.202-2 Impracticality of submission.

30.202-3 Amendments and revisions.

30.202-4 Privileged and confidential information.

30.202-5 Filing disclosure statements.

30.202-6 Responsibilities.

30.202-7 Determinations.

30.202-8 Subcontractor disclosure statements.



Subpart 30.3--CAS Rules and Regulations [Reserved]



Subpart 30.4--Cost Accounting Standards [Reserved]



Subpart 30.5--Cost Accounting Standards for Educational Institutions 

[Reserved]



                     Subpart 30.6_CAS Administration



30.601 Responsibility.

30.602 Materiality.

30.603 Changes to disclosed or established cost accounting practices.

30.603-1 Required changes.

30.603-2 Unilateral and desirable changes.

30.604 Processing changes to disclosed or established cost accounting 

          practices.

30.605 Processing noncompliances.

30.606 Resolving cost impacts.

30.607 Subcontract administration.



    Authority: 40 U.S.C. 121(c); 10 U.S.C. chapter 137; and 42 U.S.C. 

2473(c).



    Source: 57 FR 39587, Aug. 31, 1992, unless otherwise noted.





    This part describes policies and procedures for applying the Cost 

Accounting Standards Board (CASB) rules and regulations (48 CFR chapter 

99 (FAR appendix)) to negotiated contracts and subcontracts. This part 

does not apply to sealed bid contracts or to any contract with a small 

business concern (see 48 CFR 9903.201-1(b) (FAR appendix) for these and 

other exemptions).



[57 FR 39587, Aug. 31, 1992, as amended at 61 FR 18916, Apr. 29, 1996; 

62 FR 40237, July 25, 1997]