[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: 48CFR30.201-4]



[Page 576-577]

 

            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



[[Page 577]]



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 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]