FAR 30.202-8—Subcontractor Disclosure Statements.
Plain-English Summary
FAR 30.202-8 addresses how the Government handles subcontractor Disclosure Statements under the Cost Accounting Standards (CAS) framework. It covers two related subjects: first, how determinations of adequacy for a subcontractor’s Disclosure Statement are made and passed up the contracting chain; and second, how to determine that it is impractical to obtain a subcontractor’s Disclosure Statement at all. In practice, this section is about preserving consistency and control in CAS administration across multiple contract tiers. It requires the cognizant Federal agency contracting officer (CFAO) for the subcontractor to make the adequacy determination and communicate it to the contractor’s CFAO or the next higher-tier subcontractor’s CFAO, while preventing higher-tier officials from altering that lower-tier determination. It also directs that any impracticality determination must follow the specific procedures in 48 CFR 9903.202-2. For contractors and subcontractors, the rule matters because it affects whether Disclosure Statements must be submitted, reviewed, accepted, or waived, and it can influence award timing, subcontract flowdown administration, and compliance risk.
Key Rules
Lower-tier CFAO decides adequacy
When the Government requires a determination on whether a subcontractor’s Disclosure Statement is adequate, the cognizant Federal agency contracting officer for that subcontractor makes the determination. This keeps the decision with the official closest to the subcontractor’s CAS administration.
Determination must be passed upward
The subcontractor’s CFAO must provide the adequacy determination to the contractor’s CFAO or to the next higher-tier subcontractor’s CFAO, as applicable. This ensures the higher tier has the official lower-tier decision for contract administration and compliance tracking.
Higher tier cannot revise decision
The higher-tier CFAO may not change the lower-tier CFAO’s adequacy determination. The rule preserves the integrity of the original determination and prevents inconsistent treatment across tiers.
Impracticality finding follows CAS rules
Any determination that it is impractical to secure a subcontractor’s Disclosure Statement must be made under 48 CFR 9903.202-2. The FAR section does not create a separate standard; it points to the CAS regulation for the required process and criteria.
Responsibilities
Subcontractor CFAO
Make the Government-required adequacy determination for the subcontractor’s Disclosure Statement and provide that determination to the contractor’s CFAO or the next higher-tier subcontractor’s CFAO.
Contractor CFAO
Receive the subcontractor CFAO’s determination and use it for administration of the prime contract or higher-tier subcontract relationship. The contractor CFAO must not alter the lower-tier determination.
Next higher-tier subcontractor CFAO
Receive the lower-tier subcontractor CFAO’s determination and administer it at the next tier without changing the original decision.
Government/Cognizant Federal agency
Apply the CAS-based procedures for Disclosure Statement adequacy and impracticality determinations, including the standards in 48 CFR 9903.202-2.
Practical Implications
This section prevents “decision shopping” by making the lower-tier CFAO’s adequacy determination controlling, which reduces inconsistent CAS administration across contract tiers.
Contractors should expect to rely on the subcontractor’s cognizant CFAO for the official adequacy call rather than trying to negotiate a different result at the prime level.
A common pitfall is treating an impracticality determination as a discretionary FAR judgment; it must be supported under the specific CAS rule in 48 CFR 9903.202-2.
Because the determination must be transmitted upward, contractors and subcontractors should maintain clear records of the decision, date, and issuing CFAO to avoid award or compliance delays.
For complex subcontracting chains, the rule means each tier should know which CFAO is responsible and should not assume a higher-tier official can override a lower-tier CAS determination.
Official Regulatory Text
(a) When the Government requires determinations of adequacy of subcontractor disclosure statements, the CFAO for the subcontractor shall provide this determination to the CFAO for the contractor or next higher-tier subcontractor. The higher-tier CFAO shall not change the determination of the lower-tier CFAO. (b) Any determination that it is impractical to secure a subcontractor’s Disclosure Statement must be made in accordance with 48 CFR 9903.202-2 .