30.102
Cost Accounting Standards Board Publication
FAR 30.102 directs contractors and contracting officers to the official source for Cost Accounting Standards, ensuring everyone uses the correct, authoritative regulations.
Overview
FAR 30.102 informs contracting professionals where to obtain official copies of the Cost Accounting Standards Board (CASB) Standards and Regulations. These standards are published in Title 48, Chapter 99 of the Code of Federal Regulations (CFR). The section provides specific instructions for acquiring these documents, either by writing to the Superintendent of Documents at the US Government Publishing Office or by calling their ordering desk. This ensures that contractors and contracting officers have access to the most current and authoritative versions of the CASB regulations, which are essential for compliance in applicable government contracts.
Key Rules
- Location of CASB Standards
- CASB Standards and Regulations are officially published in Title 48, Chapter 99 of the CFR.
- How to Obtain Copies
- Copies can be requested by mail or phone from the US Government Publishing Office.
Responsibilities
- Contracting Officers: Must ensure they reference and use the official CASB Standards in contract administration and compliance.
- Contractors: Should obtain and refer to the official CASB Standards to ensure compliance with cost accounting requirements.
- Agencies: Should provide guidance on where to access the official CASB Standards as needed.
Practical Implications
- This section exists to direct users to the official source of CASB Standards, ensuring all parties use the same authoritative regulations.
- Having the correct version of CASB Standards is critical for compliance and audit purposes.
- Common issues include referencing outdated or unofficial versions, which can lead to compliance risks.