FAR 30.202-1—General requirements.
Plain-English Summary
FAR 30.202-1 is a cross-reference provision that directs readers to the Cost Accounting Standards (CAS) rule at 48 CFR 9903.202-1 for the general requirements governing CAS coverage and applicability. In practice, this means the FAR text itself does not restate the substantive standards here; instead, it points contracting officers, contractors, and compliance staff to the CAS regulation that explains when a contract or subcontract is subject to CAS, what types of awards are exempt or covered, and the baseline conditions that trigger CAS administration. The section matters because CAS coverage affects pricing, disclosure, consistency in cost accounting practices, and post-award administration, including the need to identify whether a contractor is subject to full or modified CAS coverage or exempt from CAS. For federal contracting, this cross-reference is a reminder that CAS determinations are made under the CAS rules, not by general FAR language alone, and that parties must consult the cited regulation to understand their obligations. It is especially important during acquisition planning, solicitation review, proposal preparation, and award administration, when the government and contractor must determine whether CAS applies and what compliance actions follow.
Key Rules
Cross-reference to CAS rules
This section does not itself establish substantive requirements; it directs the reader to 48 CFR 9903.202-1 for the general CAS requirements. Users must rely on the CAS regulation for the actual coverage and applicability rules.
CAS applicability is determined elsewhere
Whether a contract or subcontract is subject to CAS, exempt from CAS, or covered in a particular way is governed by the cited CAS provision. The FAR section serves as a pointer, not the source of the operative standard.
Use during acquisition planning
Because CAS status affects solicitation terms, proposal preparation, and award administration, the referenced rule must be checked early in the procurement process. This helps avoid incorrect assumptions about accounting system requirements or pricing obligations.
Compliance depends on the cited regulation
Contractors and contracting officers must follow the requirements in 48 CFR 9903.202-1 when making or reviewing CAS determinations. Any compliance, disclosure, or administration actions flow from that CAS authority rather than from this FAR cross-reference.
Responsibilities
Contracting Officer
Identify whether the procurement may be subject to CAS and consult 48 CFR 9903.202-1 for the governing applicability rules. Ensure solicitation and award actions reflect the correct CAS status and do not rely on this FAR section as a standalone rule.
Contractor
Review the cited CAS regulation to determine whether the contract or subcontract is CAS-covered or exempt. Prepare proposals, disclosures, and accounting practices consistent with the applicable CAS requirements.
Agency
Apply the CAS framework referenced by this section when developing acquisition strategy and administering awards. Ensure internal guidance and contract files reflect the correct CAS determination and supporting analysis.
Cost/Accounting Compliance Staff
Use the cited CAS provision to evaluate coverage, exemptions, and related accounting implications. Support the contracting officer and contractor with accurate CAS analysis and documentation.
Practical Implications
This section is easy to overlook because it contains only a cross-reference, but the referenced CAS rule can materially affect pricing and accounting obligations.
A common pitfall is treating FAR 30.202-1 as if it contains the full CAS rule; it does not, so users must go to 48 CFR 9903.202-1 for the actual requirements.
CAS status should be checked early, before finalizing solicitation language or proposal assumptions, because it can change how costs are accumulated and reported.
Contractors should not assume a contract is exempt or covered without confirming the applicable CAS rule, especially for larger or recurring awards.
Contracting officers should document the CAS determination in the file to avoid later disputes over whether the award was properly treated under CAS.
Official Regulatory Text
See 48 CFR 9903.202-1 .