FAR 30.201-7—Cognizant Federal agency responsibilities.
Plain-English Summary
FAR 30.201-7 is a cross-reference provision that directs readers to the Cost Accounting Standards rule at 48 CFR 9903.201-7 for the responsibilities of the cognizant Federal agency. In practical terms, this section does not itself set out a standalone substantive rule; instead, it points contracting personnel, auditors, and contractors to the CAS framework that governs which agency has lead responsibility for administering Cost Accounting Standards matters for a contractor. The topic is important because cognizant agency determinations affect who coordinates CAS administration, who handles disclosures and compliance issues, and which agency speaks for the Government on CAS-related matters. For contractors, this matters when they have multiple contracts across agencies, because the cognizant agency relationship can determine where CAS questions, audits, and approvals are directed. For agencies, it helps avoid duplicative or conflicting oversight and promotes consistent administration of CAS requirements.
Key Rules
Cross-reference to CAS rule
This FAR section does not independently prescribe duties; it directs users to 48 CFR 9903.201-7 for the actual cognizant Federal agency responsibilities. The operative requirements are therefore found in the CAS regulations, not in this FAR text.
Cognizant agency controls CAS administration
The cognizant Federal agency is the agency designated to perform the lead role for CAS administration for a contractor. In practice, that agency coordinates CAS-related actions, rather than each contracting agency acting separately.
Applies in multi-agency contracting
The cognizant agency concept is especially relevant when a contractor performs work for more than one Federal agency. It helps establish a single point of contact for CAS matters and reduces inconsistent treatment across contracts.
Reference must be read with CAS rules
Users must read this provision together with the Cost Accounting Standards regulations in 48 CFR part 9903. The FAR citation alone is not enough to understand the full scope of responsibilities or procedures.
Responsibilities
Contracting Officer
Recognize when CAS issues are governed by the cognizant Federal agency and coordinate with that agency rather than duplicating CAS administration actions. The contracting officer should rely on the CAS framework for agency designation and related procedures.
Cognizant Federal Agency
Serve as the lead agency for CAS administration for the contractor, as described in 48 CFR 9903.201-7. This includes coordinating CAS-related oversight and acting as the central Government point of contact for applicable CAS matters.
Contractor
Identify the cognizant Federal agency when CAS applies and direct CAS-related submissions, questions, and compliance matters to the proper agency channel. The contractor should ensure its accounting practices and disclosures are managed consistently with the CAS regime.
Other Federal Agencies
Defer to the cognizant Federal agency for lead CAS administration matters and avoid conflicting or duplicative CAS actions. They may still have contract-specific interests, but the cognizant agency framework governs the lead role.
Practical Implications
This section is mainly a roadmap, not a full rule, so the biggest mistake is treating it as self-contained and missing the actual requirements in 48 CFR 9903.201-7.
Contractors with multiple Federal customers should confirm which agency is cognizant early, because that affects where CAS disclosures, questions, and compliance issues are routed.
Contracting officers should avoid inconsistent agency-by-agency handling of CAS matters; coordination through the cognizant agency helps prevent conflicting positions.
When a CAS issue arises, the first practical step is often to identify the cognizant agency before taking substantive action.
Because this provision is a cross-reference, users should not rely on it alone for compliance decisions; they should consult the CAS regulation it cites and any agency supplements or procedures.
Official Regulatory Text
See 48 CFR 9903.201-7 .