FAR 30.202-5—Filing Disclosure Statements.
Plain-English Summary
FAR 30.202-5 is a cross-reference provision that directs readers to the Cost Accounting Standards rule at 48 CFR 9903.202-5 for the actual filing requirements for Disclosure Statements. In practical terms, this section does not itself set out the detailed filing procedures, but it signals that contractors subject to Cost Accounting Standards must look to the CAS regulation for when a Disclosure Statement is required, how it must be prepared, where it must be filed, and any related administrative requirements. The topic is important because the Disclosure Statement is the government’s primary tool for understanding a contractor’s cost accounting practices and for evaluating CAS compliance. For contractors, this means the obligation is not optional and cannot be satisfied by relying on FAR alone; the controlling filing instructions are in the CAS rules. For contracting officers and other acquisition personnel, the section serves as a reminder to coordinate with the CAS framework rather than treating Disclosure Statement filing as a standalone FAR matter.
Key Rules
Cross-reference to CAS rules
This section does not provide independent filing instructions. It points to 48 CFR 9903.202-5, which contains the operative requirements for Disclosure Statement filing.
CAS governs filing details
The timing, format, recipients, and circumstances requiring a Disclosure Statement are determined under the Cost Accounting Standards regulations, not this FAR citation.
Disclosure Statement is mandatory when applicable
When a contractor falls within the CAS disclosure requirements, it must file the Disclosure Statement in accordance with the CAS rule. The FAR provision serves as a notice that the obligation exists and must be checked against the CAS text.
Compliance depends on the current CAS text
Because this section is only a reference, users must consult the current version of 48 CFR 9903.202-5 to determine the exact filing obligations and any updates to the rule.
Responsibilities
Contractor
Determine whether it is subject to CAS Disclosure Statement requirements and, if so, prepare and file the Disclosure Statement in accordance with 48 CFR 9903.202-5 and related CAS provisions.
Contracting Officer
Recognize that Disclosure Statement filing requirements are controlled by the CAS regulations, ensure the contractor’s CAS status is addressed appropriately, and coordinate with the applicable CAS authorities or specialists when needed.
Agency
Apply the CAS framework consistently in procurement administration and ensure internal procedures direct personnel to the correct CAS filing requirements rather than relying on this FAR cross-reference alone.
Practical Implications
This section is a pointer, not a complete rule, so users must go to 48 CFR 9903.202-5 to find the actual filing requirements.
A common pitfall is assuming the FAR text itself contains the filing deadline or submission process; it does not.
Contractors should verify CAS applicability early, because Disclosure Statement obligations can affect proposal preparation, award timing, and compliance planning.
Contracting officers should avoid treating the Disclosure Statement as a routine FAR form requirement; it is part of the CAS compliance regime and may require specialist review.
When in doubt, the safest practice is to confirm the current CAS rule and any agency-specific procedures before relying on a Disclosure Statement submission.
Official Regulatory Text
See 48 CFR 9903.202-5 .