30.202-8
Subcontractor Disclosure Statements
Subcontractor Disclosure Statement adequacy is determined by the subcontractor's CFAO and cannot be changed by higher-tier CFAOs, ensuring consistent application of CAS requirements.
Overview
FAR 30.202-8 addresses the requirements and procedures for handling Disclosure Statements from subcontractors under the Cost Accounting Standards (CAS). When the government needs to determine the adequacy of a subcontractor's Disclosure Statement, the Cognizant Federal Agency Official (CFAO) for the subcontractor is responsible for making this determination and must communicate it to the CFAO for the contractor or the next higher-tier subcontractor. Importantly, the higher-tier CFAO is not permitted to alter the adequacy determination made by the lower-tier CFAO. If it is deemed impractical to obtain a subcontractor's Disclosure Statement, this determination must follow the procedures outlined in 48 CFR 9903.202-2.
Key Rules
- Subcontractor Disclosure Statement Adequacy
- The subcontractor's CFAO determines the adequacy of the Disclosure Statement and communicates this to the higher-tier CFAO.
- No Modification by Higher-Tier CFAO
- The higher-tier CFAO cannot change the adequacy determination made by the lower-tier CFAO.
- Impracticality Determinations
- Any decision that it is impractical to secure a Disclosure Statement must comply with 48 CFR 9903.202-2 procedures.
Responsibilities
- Contracting Officers: Ensure the correct CFAO makes and communicates adequacy determinations; follow proper procedures for impracticality.
- Contractors: Coordinate with subcontractors and CFAOs to ensure Disclosure Statements are obtained and determinations are properly relayed.
- Agencies: Oversee compliance with CAS Disclosure Statement requirements and ensure determinations are made and communicated per regulation.
Practical Implications
- This section ensures consistency and integrity in the review of subcontractor Disclosure Statements, preventing higher-tier officials from overriding lower-tier determinations. It also provides a clear process for situations where obtaining a Disclosure Statement is not feasible, reducing ambiguity and potential disputes.