30.202-2
Impracticality of submission
When submitting a Disclosure Statement is impractical, contractors and contracting officers must follow the procedures outlined in 48 CFR 9903.202-2 to ensure compliance.
Overview
FAR 30.202-2 addresses situations where submission of a Disclosure Statement (CASB DS-1 or DS-2) is deemed impractical. Rather than providing detailed procedures within the FAR, this section directs contracting professionals to 48 CFR 9903.202-2 for specific guidance. This cross-reference ensures that contractors and contracting officers follow the Cost Accounting Standards Board (CASB) regulations when determining if a Disclosure Statement submission can be waived or is not feasible under certain circumstances. The section is part of the broader disclosure requirements under FAR 30.202, which governs when and how contractors must submit cost accounting disclosures.
Key Rules
- Impracticality of Submission
- When it is impractical for a contractor to submit a Disclosure Statement, refer to 48 CFR 9903.202-2 for procedures and exceptions.
- Cross-Reference to CASB Regulations
- The FAR defers to CASB rules for determining and documenting impracticality, ensuring consistency across federal contracts.
Responsibilities
- Contracting Officers: Must consult 48 CFR 9903.202-2 to determine if a contractor's request for exemption from Disclosure Statement submission is valid and properly documented.
- Contractors: Should be aware of the CASB regulations and provide justification if claiming impracticality of submission.
- Agencies: Ensure compliance with both FAR and CASB requirements for cost accounting disclosures.
Practical Implications
- This section exists to provide a pathway for exceptions when submitting a Disclosure Statement is not feasible, but requires strict adherence to CASB rules.
- Contractors must be prepared to justify claims of impracticality and follow the referenced procedures.
- Failure to follow the correct process can result in noncompliance, delays, or contract issues.