FAR 31.002—Availability of accounting guide.
Plain-English Summary
FAR 31.002 is a very short informational provision that points contractors to a specific accounting reference: Defense Contract Audit Agency (DCAA) Pamphlet No. 7641.90, Information for Contractors. It covers only the availability of that guide and the fact that contractors may request it when they need help developing or improving their accounting systems and procedures. The section exists to steer contractors toward practical, government-recognized guidance on accounting system expectations, especially in cost-reimbursement and other situations where accounting adequacy matters. In practice, it signals that contractors are responsible for maintaining sound accounting systems, but they do not have to start from scratch; they can use DCAA’s pamphlet as a reference point. It also makes clear that the pamphlet is available online through DCAA, so access is intended to be straightforward and current. This section does not itself impose detailed accounting standards, approval procedures, or audit requirements; instead, it serves as a resource notice within the FAR framework.
Key Rules
Request the DCAA pamphlet
Contractors who need help developing or improving accounting systems and procedures may request a copy of DCAA Pamphlet No. 7641.90, Information for Contractors. The rule is permissive, not mandatory: it gives contractors a government source of guidance they can use as a reference.
Use the online availability
The pamphlet is available on the Internet at the DCAA website. This means contractors can access the guidance directly without waiting for a formal distribution process, which supports quicker implementation and review.
Guidance is informational
This section does not create a substantive accounting requirement by itself. Its function is to point contractors to a helpful external resource, not to establish new accounting system standards or audit rules.
Responsibilities
Contractor
Identify when accounting systems or procedures need improvement and obtain the DCAA pamphlet if assistance is needed. Use the pamphlet as a practical reference when designing, documenting, or strengthening accounting practices.
Defense Contract Audit Agency (DCAA)
Make Pamphlet No. 7641.90 available to contractors through its website and, as requested, provide the guidance resource that explains accounting system and procedure considerations.
Contracting Officer / Government Customer
Direct contractors to appropriate accounting guidance when system concerns arise, and rely on the pamphlet as a supporting reference rather than as a substitute for contract-specific accounting requirements or formal regulatory standards.
Practical Implications
Contractors looking to improve accounting systems have a ready-made government reference instead of relying only on general accounting advice.
Because the section is informational, contractors should not treat the pamphlet as a standalone compliance rule; they still need to meet the actual FAR, contract, and audit requirements that apply to their work.
A common pitfall is assuming that downloading the pamphlet equals approval of the accounting system. It is only guidance, not a certification or acceptance by the government.
Contractors should use the pamphlet early, especially when preparing for cost-type work, audits, or system reviews, because fixing accounting deficiencies after award can be costly and disruptive.
Contracting personnel should remember that this section is about availability of guidance, so any enforcement or acceptance decisions must come from the applicable FAR clauses, agency supplements, and contract terms, not from the pamphlet itself.
Official Regulatory Text
Contractors needing assistance in developing or improving their accounting systems and procedures may request a copy of the Defense Contract Audit Agency Pamphlet No.7641.90, Information for Contractors. The pamphlet is available via the Internet at http://www.dcaa.mil .