Why Part 30 Matters

CAS compliance is mandatory for most negotiated contracts over $2 million (with certain exemptions for commercial items and small businesses). Full CAS coverage requires consistency in cost accounting practices and Disclosure Statement submission. Changes in cost accounting practices that increase costs to the government require equitable adjustment. Non-compliance findings by DCAA or DCMA can trigger significant financial liabilities and contract price adjustments.

Key Topics in Part 30

FAR Part 30 addresses several critical areas of the federal acquisition process. Understanding these topics is essential for both contracting officers and contractors working within this regulatory framework.

• CAS applicability — full vs. modified coverage
• CAS Disclosure Statement requirements
• CAS exemptions (commercial items, small business, sealed bidding)
• Cost accounting practice changes (Subpart 30.6)
• CAS noncompliance administration
• Consistency in cost accounting practices
• CAS Board Standards — 48 CFR Chapter 99
• DCAA audit role in CAS compliance

How FAR Part 30 Applies

The Federal Acquisition Regulation is organized into 53 parts, each covering a distinct area of the procurement process. Part 30 (Cost Accounting Standards Administration) is part of this framework and works in conjunction with other FAR parts to create a comprehensive regulatory structure. Contracting officers must comply with all applicable parts when executing procurement actions, and contractors must understand the requirements that flow from these regulations into their contracts.

The requirements in Part 30 may be implemented through specific contract clauses prescribed in FAR Part 52. When a clause references Part 30, the substantive requirements originate here, while Part 52 provides the actual clause language incorporated into contracts and solicitations.

Subparts

FAR Part 30 is divided into 6 subparts, each addressing a specific aspect of cost accounting standards administration.

• 30.1 — General
• 30.2 — CAS Program Requirements
• 30.3 — Subpart 30.3—CAS Rules and Regulations [Reserved]
• 30.4 — Subpart 30.4—Cost Accounting Standards [Reserved]
• 30.5 — Subpart 30.5—Cost Accounting Standards for Educational Institutions [Reserved]
• 30.6 — CAS Administration

Reading FAR Part 30

The full text of FAR Part 30 is available on the Electronic Code of Federal Regulations (eCFR). The eCFR provides the most current version of the regulation, including any recent amendments published through Federal Acquisition Circulars (FACs). For historical versions, use the eCFR's point-in-time search feature.

• What does FAR Part 30 cover?

  FAR Part 30 covers cost accounting standards administration within the federal acquisition process. FAR Part 30 covers Cost Accounting Standards (CAS) administration, implementing the requirements of the CAS Board (48 CFR Chapter 99). It prescribes policies for determining CAS applicability (full vs. modified coverage), processing Disclosure Statements, and administering CAS compliance. Subpart 30.2 covers CAS program requirements, and Subpart 30.6 addresses CAS noncompliance and cost impacts.

• Who must comply with FAR Part 30?

  FAR Part 30 applies to all executive branch agencies conducting acquisitions, unless a specific exemption exists. Contractors must comply with the requirements that are incorporated into their contracts through prescribed clauses from FAR Part 52. Agency-specific supplements (DFARS, GSAM, etc.) may add additional requirements beyond the base FAR.

• Where can I read the full text of FAR Part 30?

  The full text is available on the Electronic Code of Federal Regulations (eCFR). You can also access it through acquisition.gov, which is maintained by the General Services Administration. Both sources reflect the most current version of the regulation.

• How does FAR Part 30 relate to contract clauses?

  FAR Part 30 establishes the substantive policies and procedures. The actual clause language that gets incorporated into contracts is found in FAR Part 52. Each clause in Part 52 includes a "prescription" that references the relevant policy part, creating a direct link between the requirement and its implementation in the contract.