FAR 30.202-2—Impracticality of submission.
Plain-English Summary
FAR 30.202-2 addresses when submission of a Disclosure Statement is impractical and therefore not required in the ordinary way. This section is essentially a cross-reference to the Cost Accounting Standards Board rule at 48 CFR 9903.202-2, which governs exceptions and special treatment for contractors that otherwise would be subject to Disclosure Statement requirements. In practice, the topic matters because Disclosure Statements are a key CAS compliance document used to describe a contractor’s cost accounting practices, and this section tells readers that the FAR itself does not restate the detailed rule but instead points them to the CAS regulation. The practical significance is that contractors and contracting officers must look to the CAS Board’s rule to determine whether submission is impractical, what relief may be available, and what procedures apply. This section therefore serves as a gateway provision: it does not create a separate standard, but it directs users to the controlling CAS authority for the substantive requirements.
Key Rules
Cross-reference to CAS rule
This section does not set out its own substantive test. It directs the reader to 48 CFR 9903.202-2, which contains the actual rule on when Disclosure Statement submission is impractical.
Disclosure Statement context
The provision applies in the context of Cost Accounting Standards Disclosure Statement requirements. Its function is to identify where the government’s rule on impractical submission is found and how it is administered.
No independent FAR standard
Because the text only says to see 48 CFR 9903.202-2, the FAR section itself does not add separate criteria, procedures, or exceptions beyond the CAS Board regulation.
Use the CAS Board guidance
Any determination about impracticality must be made under the CAS regulation, not by relying on this FAR citation alone. Contractors and contracting officers should consult the referenced provision for the operative requirements.
Responsibilities
Contractor
Determine whether a Disclosure Statement is required and, if submission appears impractical, rely on the CAS Board rule at 48 CFR 9903.202-2 to assess eligibility, procedures, and any relief available. The contractor should not assume this FAR citation itself grants an exception.
Contracting Officer
Recognize that this FAR section is only a cross-reference and use the CAS rule at 48 CFR 9903.202-2 when evaluating whether a contractor’s Disclosure Statement submission is impractical. The contracting officer should ensure the correct regulatory source is applied.
Agency/CAS Administration
Apply the governing CAS Board requirements for impractical submission determinations and related administration. The agency should not treat FAR 30.202-2 as a standalone rule.
Practical Implications
This section is a pointer, not a full rule, so users must go to 48 CFR 9903.202-2 to get the actual standard.
A common mistake is assuming the FAR text itself provides an exception; it does not.
Contractors should verify whether they are subject to Disclosure Statement requirements before seeking relief for impractical submission.
Contracting officers should cite and apply the CAS provision directly when discussing or documenting impracticality.
Because this is a cross-reference, compliance analysis depends on the CAS Board rule and any related guidance, not on the brief FAR text alone.
Official Regulatory Text
See 48 CFR 9903.202-2 .