Subpart 30.4
Cost Accounting Standards [Reserved]
FAR Subpart 30.4 is reserved and directs users to 48 CFR Part 9904 for Cost Accounting Standards requirements.
Overview
- FAR Subpart 30.4 is currently reserved and does not contain substantive regulatory text. Instead, it directs users to 48 CFR Part 9904 for the actual Cost Accounting Standards (CAS) requirements. The subpart serves as a placeholder within the FAR structure, indicating where future or related regulations may be added or referenced.
Key Rules
- Reserved Status
- No specific rules or requirements are provided in this subpart; it is reserved for potential future use.
- Reference to 48 CFR Part 9904
- Users are directed to consult 48 CFR Part 9904 for detailed Cost Accounting Standards applicable to government contracts.
Responsibilities
- Contracting Officers: Should be aware that this subpart is reserved and refer to 48 CFR Part 9904 for CAS requirements.
- Contractors: Must comply with the Cost Accounting Standards as outlined in 48 CFR Part 9904, not in FAR 30.4.
- Agencies: Should ensure that CAS compliance is managed according to the referenced standards, not this reserved subpart.
Practical Implications
- This subpart exists to maintain organizational structure within the FAR and to direct users to the correct location for CAS requirements. Contractors and contracting professionals should not expect to find substantive guidance here but must consult 48 CFR Part 9904 for compliance. The reserved status can sometimes cause confusion, so it is important to follow the cross-reference.