30.201-6
Findings
FAR 30.201-6 requires contracting professionals to consult 48 CFR 9903.201-6 for all requirements and procedures regarding findings related to Cost Accounting Standards applicability and exemptions.
Overview
- FAR 30.201-6 directs contracting professionals to refer to 48 CFR 9903.201-6 for specific requirements regarding "Findings" related to Cost Accounting Standards (CAS) applicability and exemptions. This section acts as a cross-reference rather than providing substantive requirements itself, ensuring that users consult the authoritative source for detailed procedures and criteria for making findings under CAS rules.
Key Rules
- Reference to 48 CFR 9903.201-6
- Contracting officers and contractors must consult 48 CFR 9903.201-6 for the official requirements and procedures regarding findings related to CAS applicability and exemptions.
- Integration with CAS Requirements
- This section ensures that all findings regarding CAS are consistent with the broader regulatory framework established by the Cost Accounting Standards Board (CASB).
Responsibilities
- Contracting Officers: Must ensure that any findings related to CAS applicability or exemptions are made in accordance with 48 CFR 9903.201-6.
- Contractors: Should be aware that findings affecting CAS coverage or exemption are governed by the referenced regulation.
- Agencies: Must ensure compliance with CASB rules and maintain proper documentation of findings.
Practical Implications
- This section exists to prevent duplication and ensure consistency by directing users to the primary source for CAS findings. It impacts daily contracting by requiring professionals to reference and comply with the detailed procedures in 48 CFR 9903.201-6. A common pitfall is overlooking the need to consult the referenced regulation, which could result in non-compliance with CAS requirements.