Part 30 - Cost Accounting Standards Administration

• 30.000 Scope of part.

• 30.001 Definitions.

• Subpart 30.1 - General

  • 30.101 Cost Accounting Standards.

  • 30.102 Cost Accounting Standards Board Publication.

• Subpart 30.2 - CAS Program Requirements

  • 30.201 Contract requirements.

    • 30.201-1 CAS applicability.

    • 30.201-2 Types of CAS coverage.

    • 30.201-3 Solicitation provisions.

    • 30.201-4 Contract clauses.

    • 30.201-5 Waiver.

    • 30.201-6 Findings.

    • 30.201-7 Cognizant Federal agency responsibilities.

  • 30.202 Disclosure requirements.

    • 30.202-1 General requirements.

    • 30.202-2 Impracticality of submission.

    • 30.202-3 Amendments and revisions.

    • 30.202-4 Privileged and confidential information.

    • 30.202-5 Filing Disclosure Statements.

    • 30.202-6 Responsibilities.

    • 30.202-7 Determinations.

    • 30.202-8 Subcontractor Disclosure Statements.

• Subpart 30.3 - CAS Rules and Regulations [Reserved]

• Subpart 30.4 - Cost Accounting Standards [Reserved]

• Subpart 30.5 - Cost Accounting Standards for Educational Institutions [Reserved]

• Subpart 30.6 - CAS Administration

  • 30.601 Responsibility.

  • 30.602 Materiality.

  • 30.603 Changes to disclosed or established cost accounting practices.

    • 30.603-1 Required changes.

    • 30.603-2 Unilateral and desirable changes.

  • 30.604 Processing changes to disclosed or established cost accounting practices.

  • 30.605 Processing noncompliances.

  • 30.606 Resolving cost impacts.

  • 30.607 Subcontract administration.