FAR 30—Cost Accounting Standards Administration

Scope of part.

FAR 30.000 is the scope statement for FAR Part 30, which tells readers what this part is about and, just as importantly, what it is not about. It explains that Part 30 provides the policies and procedures for applying the Cost Accounting Standards Board (CASB) rules and regulations in 48 CFR Chapter 99 to negotiated contracts and subcontracts. In practical terms, this means the part governs how the government handles CAS coverage, cost accounting compliance, and related administration for covered negotiated awards. The section also draws two important boundaries: it does not apply to sealed bid contracts, and it does not apply to contracts with small business concerns, subject to the exemptions listed in 48 CFR 9903.201-1(b) and other CAS exemption provisions. For contracting officers and contractors, this scope statement is the first checkpoint for deciding whether CAS requirements are in play at all before spending time on disclosures, compliance reviews, or contract clauses.

Subpart 30.1

Definitions.

FAR 30.001 is the definitions section for the Cost Accounting Standards (CAS) part of the FAR, and it supplies the terms that control how CAS coverage, cost accounting practice changes, and related contract pricing consequences are understood throughout Part 30. It defines what counts as an affected CAS-covered contract or subcontract, who the cognizant Federal agency official (CFAO) is, and the key categories of cost accounting practice changes: desirable changes, required changes, and unilateral changes. It also distinguishes fixed-price contracts and subcontracts from flexibly-priced contracts and subcontracts, because that distinction matters when determining whether costs are adjusted based on actual costs incurred and how CAS impacts flow through different contract types. In addition, it defines noncompliance, which is central to identifying CAS violations and inconsistent estimating, accumulating, or reporting practices. Practically, these definitions determine when a contractor must disclose or change practices, when the Government may or may not recover increased costs, and which contracting officer has authority to administer CAS matters. For contractors and contracting officers, this section is foundational because every CAS analysis, notice, and cost impact determination depends on using these terms correctly.

Subpart 30.2

Subpart 30.6