C.F.R. » Title 48 » CHAPTER 1—FEDERAL ACQUISITION REGULATION › SUBCHAPTER E—GENERAL CONTRACTING REQUIREMENTS › PART 30—COST ACCOUNTING STANDARDS ADMINISTRATION › Subpart 30.6—CAS Administration

48 C.F.R. § 30.601

30.601 Responsibility.

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(a) The CFAO shall perform CAS administration for all contracts and subcontracts in a business unit, even when the contracting officer retains other administration functions. The CFAO shall make all CAS-related required determinations and findings (see Subpart 1.7) for all CAS-covered contracts and subcontracts, including—

(1) Whether a change in cost accounting practice or noncompliance has occurred; and

(2) If a change in cost accounting practice or noncompliance has occurred, how any resulting cost impacts are resolved.

(b) Within 30 days after the award of any new contract subject to CAS, the contracting officer making the award shall request the CFAO to perform administration for CAS matters (see Subpart 42.2). For subcontract awards, the contractor awarding the subcontract must follow the procedures at 52.230-6(l), (m), and (n).

(c) In performing CAS administration, the CFAO shall request and consider the advice of the auditor as appropriate (see 1.602-2).

[70 FR 11753, Mar. 9, 2005, as amended at 73 FR 10967, Feb. 28, 2008]
Notes of Decisions
Cited in 1 case, 2006–2006 · leading case: A.K. Suda, Inc. v. United States, 69 Fed. Cl. 713 (Fed. Cl. 2006).
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A.K. Suda, Inc. v. United States, 69 Fed. Cl. 713 (Fed. Cl. 2006). “(11) In connection with Cost Accounting Standards (see 48 CFR 30.601 and 48 CFR Chapter 99 (FAR Appendix))— (iii) Determine the contractor’s compliance with Cost Accounting Standards and disclosure statements, if applicable!.”
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