FAR 30.102—Cost Accounting Standards Board Publication.
Plain-English Summary
FAR 30.102 is a simple publication-and-access provision within the Cost Accounting Standards (CAS) framework. It tells readers where the Cost Accounting Standards Board (CASB) Standards and Regulations are published—Title 48 of the Code of Federal Regulations, Chapter 99—and how to obtain copies from the Superintendent of Documents at the U.S. Government Publishing Office, including the mailing address and telephone ordering number. The section exists to make the official CAS materials readily available to contracting personnel, contractors, auditors, and other interested parties who need to review the governing standards and regulations. In practice, it serves as a citation and access point rather than a substantive accounting rule, but it is important because CAS compliance depends on using the correct, current published standards. For federal contracting, this section helps ensure that parties know where to find the authoritative text when determining CAS applicability, interpreting requirements, or preparing cost accounting practices and disclosures.
Key Rules
CASB materials are published in CFR
The Cost Accounting Standards Board Standards and Regulations are printed in Title 48 of the Code of Federal Regulations, Chapter 99. This identifies the official regulatory location for the CAS rules.
Official copies may be obtained
Copies of the CASB Standards and Regulations may be obtained from the Superintendent of Documents, U.S. Government Publishing Office, in Washington, DC. The section provides the mailing address and ordering phone number for access.
Use the published source
The section directs users to the published CFR version as the authoritative source for the CASB Standards and Regulations. In practice, contractors and contracting officers should rely on the current official publication when researching CAS requirements.
Responsibilities
Contracting Officers
Know where the CASB Standards and Regulations are officially published and direct contractors or other stakeholders to the correct source when CAS questions arise.
Contractors
Obtain and consult the official CASB Standards and Regulations in Title 48, CFR Chapter 99 when determining CAS applicability, compliance obligations, or cost accounting practices.
Agencies
Ensure acquisition personnel and oversight staff can access the official CAS materials and use the correct published standards in procurement and audit-related decisions.
Superintendent of Documents / U.S. Government Publishing Office
Make copies of the CASB Standards and Regulations available for purchase or ordering through the listed address and telephone number.
Practical Implications
This section is mainly a reference tool, but it matters because CAS compliance depends on using the official published standards, not informal summaries or outdated copies.
A common pitfall is relying on old printouts or secondary sources; users should verify they are consulting the current Title 48, CFR Chapter 99 text.
Contractors preparing disclosures, estimating systems, or cost accounting practices should use the official CAS publication to avoid errors in interpretation.
Contracting officers and auditors may cite this section when directing parties to the authoritative source for CAS requirements.
Because the section is about access, not substance, it does not itself create accounting obligations—but failing to consult the correct source can lead to downstream compliance problems.
Official Regulatory Text
Copies of the CASB Standards and Regulations are printed in Title 48 of the Code of Federal Regulations , Chapter 99, and may be obtained by writing the- Superintendent of Documents, US Government Publishing Office, Washington, DC 20402 or by calling the Washington, DC, ordering desk at (202) 512-1800.