[Code of Federal Regulations]

[Title 48, Volume 7]

[Revised as of October 1, 2005]

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

[CITE: 48CFR9903.202-8]



[Page 280]

 

            TITLE 48--FEDERAL ACQUISITION REGULATIONS SYSTEM

 

     CHAPTER 99--COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL 

           PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET

 

PART 9903_CONTRACT COVERAGE--Table of Contents

 

                 Subpart 9903.2_CAS Program Requirements

 

Sec. 9903.202-8  Subcontractor Disclosure Statements.



    (a) The contractor or higher tier subcontractor is responsible for 

administering the CAS requirements contained in subcontracts.

    (b) If the subcontractor has previously furnished a Disclosure 

Statement to an ACO, the subcontractor may satisfy the submission 

requirement by identifying to the contractor or higher tier 

subcontractor the ACO to whom it was submitted.

    (c)(1) If the subcontractor considers the Disclosure Statement (or 

other similar information) privileged or confidential, the subcontractor 

may submit it directly to the ACO and auditor cognizant of the 

subcontractor, notifying the contractor or higher tier subcontractor. A 

preaward determination of adequacy is not required in such cases. 

Instead, the ACO cognizant of the subcontractor shall

    (i) Notify the auditor that the adequacy review will be performed 

during the postaward compliance review and, upon completion,

    (ii) Notify the subcontractor, the contractor or higher tier 

subcontractor, and the cognizant ACOs of the findings.

    (2) Even though a Disclosure Statement is not required, a 

subcontractor may

    (i) Claim that CAS-related reviews by contractors or higher tier 

subcontractors would reveal proprietary data or jeopardize the 

subcontractor's competitive position and

    (ii) Request that the Government perform the required reviews.

    (d) When the Government requires determinations of adequacy or 

inadequacy, the ACO cognizant of the subcontractor shall make such 

recommendation to the ACO cognizant of the prime contractor or next 

higher tier subcontractor. ACOs cognizant of higher tier subcontractors 

or prime contractors shall not reverse the determination of the ACO 

cognizant of the subcontractor.



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