30.601 Responsibility
Source: FAR 30.601 on acquisition.gov
The CFAO is solely responsible for administering CAS requirements, and contracting officers and contractors must promptly coordinate and follow prescribed procedures to ensure compliance.
Overview
FAR 30.601 outlines the responsibilities for administering the Cost Accounting Standards (CAS) in government contracts and subcontracts. It designates the Cognizant Federal Agency Official (CFAO) as the primary authority for CAS administration, including making determinations on changes in cost accounting practices and noncompliance. The section also establishes timelines and procedures for contracting officers and contractors to ensure proper CAS administration, including coordination with auditors and adherence to specific procedures for subcontracts.
Key Rules
- CFAO Authority
- The CFAO is responsible for all CAS administration, including determinations on changes or noncompliance, for all contracts and subcontracts within a business unit.
- Timely Notification
- Contracting officers must request CFAO CAS administration within 30 days of awarding a CAS-covered contract.
- Subcontract Procedures
- Contractors must follow FAR 52.230-6(l), (m), and (n) for CAS-covered subcontracts.
- Auditor Involvement
- The CFAO must seek and consider auditor advice as appropriate during CAS administration.
Responsibilities
- Contracting Officers: Must notify the CFAO within 30 days of contract award for CAS administration.
- Contractors: Must follow specific procedures for CAS-covered subcontracts.
- Agencies/CFAO: Must administer CAS, make determinations on changes/noncompliance, and consult auditors as needed.
Practical Implications
- Ensures clear assignment of CAS administration responsibilities, reducing confusion and overlap.
- Timely notification and adherence to procedures are critical for compliance.
- Failure to follow these requirements can result in audit findings, cost disallowances, or contract disputes.
(a) The CFAO shall perform CAS administration for all contracts and subcontracts in a business unit, even when the contracting officer retains other administration functions. The CFAO shall make all CAS-related required determinations and findings (see subpart 1.7) for all CAS-covered contracts and subcontracts, including-
(1) Whether a change in cost accounting practice or noncompliance has occurred; and
(2) If a change in cost accounting practice or noncompliance has occurred, how any resulting cost impacts are resolved.
(b) Within 30 days after the award of any new contract subject to CAS, the contracting officer making the award shall request the CFAO to perform administration for CAS matters (see subpart 42.2). For subcontract awards, the contractor awarding the subcontract must follow the procedures at 52.230-6(l), (m), and (n).
(c) In performing CAS administration, the CFAO shall request and consider the advice of the auditor as appropriate (see 1.602-2).