FAR 30.201-6—Findings.
Plain-English Summary
FAR 30.201-6 is a cross-reference provision that directs readers to the Cost Accounting Standards Board’s rule at 48 CFR 9903.201-6 for the requirements on findings. In practice, this means the FAR text itself does not restate the substantive standards for how findings are made, documented, or used in the Cost Accounting Standards (CAS) context; instead, it points contractors, contracting officers, and auditors to the CAS rule that governs that subject. The topic matters because findings are the formal basis for determining whether a contractor is subject to CAS coverage, whether a particular contract or subcontract is exempt, and how CAS-related determinations are supported in the record. For federal contracting, this cross-reference helps keep the FAR aligned with the CAS regulations and signals that the controlling detail is found in the CAS part of the CFR rather than in FAR Part 30. Users should therefore treat this section as a navigation provision: it identifies where to look for the operative requirements, but it does not itself create separate procedural steps or substantive standards.
Key Rules
Cross-reference to CAS rule
This section does not set out its own findings requirements. It directs the reader to 48 CFR 9903.201-6, which contains the governing rule on findings in the CAS framework.
CAS governs the substance
Any requirements about what findings must be made, how they are supported, and how they are applied come from the CAS regulation, not from the FAR text here. Users must rely on the cited CAS provision for the operative standard.
Use in CAS determinations
The referenced findings rule is relevant when determining CAS applicability, exemptions, and related coverage questions. It is part of the regulatory basis for documenting why a contractor or contract is or is not subject to CAS requirements.
No independent FAR procedure
Because this is a reference section, it does not add separate FAR-specific documentation, approval, or notice procedures. Any such requirements must be found in the cited CAS rule or other applicable FAR provisions.
Responsibilities
Contracting Officer
Identify when a CAS-related findings issue is implicated and consult 48 CFR 9903.201-6 for the controlling rule. Ensure the contract file reflects the proper CAS basis and that any findings relied on are supported by the applicable CAS regulation.
Contractor
Review the cited CAS rule when determining whether CAS applies to its contracts or accounting practices. Maintain records and submissions needed to support CAS-related findings and compliance positions.
Agency
Apply the CAS framework consistently and ensure acquisition personnel use the correct regulatory source for findings. Coordinate with audit and policy personnel when CAS coverage or exemption questions arise.
Auditor/Cost Analyst
Evaluate the contractor’s CAS-related assertions and supporting documentation against the requirements in 48 CFR 9903.201-6. Provide technical input on whether the factual basis for a finding is adequate.
Practical Implications
This section is easy to overlook because it contains only a citation, but the citation is important: it tells you where the real rule lives.
A common pitfall is treating FAR 30.201-6 as if it contains the findings standard itself; it does not, so users must read the CAS provision it references.
Contracting officers should not rely on memory or general CAS practice when a findings issue arises; they should verify the current text at 48 CFR 9903.201-6.
Contractors should use the cited CAS rule when preparing disclosures, exemption analyses, or other CAS-related positions, because unsupported findings can lead to disputes or noncompliance findings.
When building the contract file, document the CAS basis clearly so reviewers can trace the determination back to the controlling regulation.
Official Regulatory Text
See 48 CFR 9903.201-6 .