FAR 52.230-6, Administration of Cost Accounting Standards

NOTE: This is Part II of a two-part series on this clause.   Applicability: This FAR contract clause is incorporated into all contracts subject to the Cost Accounting Standards.  The clause focuses on administering the requirements imposed under the Cost Accounting Standards.   This clause provides a process for the contractor and CFAO to administer (1) changes in cost accounting practice (required, unilateral, and desirable changes), and (2) noncompliances.  In this Part 2 of the two part series, we will address noncompliances.  Note that a Government final determination in administering all CAS issues is made by the Cognizant Federal Agency Official (CFAO).  The Procuring Contracting Officer (PCO) must delegate CAS administration to the CFAO, i.e., the PCO is not authorized under the FAR to make CAS determinations. … Continue reading