(b) The following definitions apply exclusively to educational institutions and apply in this Chapter 99. (6) Continuity in contracts fully covered by CASs. If existing contracts awarded to an educational institution include full CAS coverage, the contract agent may continue to apply full CAS coverage as defined in paragraph 9903.201-2(a) in future allocation to that educational institution. (b) Within 30 days of the award of a new procurement contract submitted to the case, the procuring entity awarding the contract shall request CFAO to take over the management of CAS cases (see subsection 42.2). When subcontracting, the subcontractor must follow the procedures set out in paragraphs 52 230-6(l), (m) and (n). 30.202-1 General requirements. See 48 CFR 9903.202-1 30.202-2 Impracticability of filing. See 48 CFR 9903.202-2. 30.202-3 Amendments and revisions. See 48 CFR 9903.202-3. 30.202-4 Inside and Confidential Information. See 48 CFR 9903.202-4.

30.202-5 Filing of returns. See 48 CFR 9903.202-5. 30.202-6 Responsibilities. (a) the procuring entity is responsible for determining when a proposed procurement may require a scope of the CAS and for including the corresponding notice in the invitation; The contracting authority must then ensure that the tenderer has provided the necessary application for certification and that the necessary disclosure statements are submitted. (See also 48 CFR 9903.201-3 and 9903.202). (b) The contract agent may not award a CAS contract until the competent federal public servant (CFAO) has determined in writing that a required disclosure statement is appropriate, unless the head of the agency approves the award on a non-delegable basis in order to protect the interests of the government without obtaining the required disclosure statement (see 48 CFR 9903.202-2). In this case, the Contractor will provide the required disclosure statement and the CAD/CAM will determine the suitability as soon as possible after the award. (c) Cognizant`s auditor is responsible for reviewing the adequacy and compliance of disclosure statements. d) The CFAO is responsible for publishing conclusions on the adequacy and compliance with the disclosure statement. 30.202-7 Specifications. (a) the determination of adequacy. (1) In accordance with 48 CFR 9903.202-6, the auditor shall: (i) conduct a review of the statement to determine whether it is current, accurate and complete; and (ii) communicate the results to CAD/CAM.

2. The CAD/CAM shall determine whether the statement adequately describes the contractor`s analytical accounting practices. In addition, the CFAO – (i) If the statement is appropriate, will notify the Contractor in writing and provide the Auditor with a copy with a copy to the Contract Agent if the proposal triggers the filing of a disclosure statement. The adequacy notice must specify: (A) the disclosed practices are adequately described and CAD/CAM is not currently aware of any other practices that should be disclosed; (b) the notice does not constitute a finding that all cost accounting procedures have been disclosed; and (C) the Contractor will not consider a disclosed practice to be an approved practice for estimating proposals or for accumulating and reporting data on contract and subcontracting costs as a result of such disclosure; or (ii) If the disclosure statement is inadequate, inform the Contractor of the deficiencies and request a revised disclosure statement. (3) In general, the CAD/CAM should provide the Contractor with the notice of adequacy or insufficiency within 30 days of receipt of the disclosure statement from the CFAO. (b) the determination of conformity. 1. Following the notification of adequacy, the statutory auditor shall: (i) carry out a thorough compliance review to determine whether or not the disclosed practices comply with the CAS and, if so, With Part 31; and (ii) inform CAD/CAM of the results.

2. CAD/CAM shall establish compliance or take action with respect to a report of suspected violations in accordance with article 30.605(b). Such a measure should include the requirement for a revised information statement correcting non-compliance with the CAS. Violations of Part 31 must be treated separately. 30.202-8 Statements by subcontractors. (a) If the Government requires conclusions on the relevance of the subcontractor`s statements, CFAO shall make this provision available to the requesting enterprise for the next contractor or senior subcontractor on behalf of the subcontractor. The higher level CAD/CAM does not change the determination of the lower level CAD/CAM. (b) Any determination that it is not possible to obtain a subcontractor`s disclosure statement shall be made in accordance with 48 CFR 9903.202-2.

A disclosure statement is used in many ways, and in general, people are not even aware of it. For example, it could indicate the condition of the product when the sale has been made, is used or misused, in the case of a warranty or guarantee provided by a company, the means or methods by which the service could be provided, etc. The government could also spend it on the general public in order to comply with certain laws and regulations to be followed in the case of public safety or state resources. The standard procedures followed by the company and the organization to bring harmony should also be indicated by such a declaration. (d) The Contractor and the Client may enter into an agreement within the meaning of paragraph (a)(4)(ii) of the Cost Accounting Standards clause under paragraph 9903.201-4(a) that covers a change in practice proposed by the Government or the Contractor for all contractor contracts for which the Client is responsible, provided that the Agreement does not result in an increase in the costs paid by the Government. Such an agreement may be final and binding, notwithstanding the fact that experience may subsequently demonstrate that the actual effects of the change differ from those agreed. The Bidder hereby confirms that (i) during the cost accounting period immediately preceding the period in which this Tender was submitted, the Bidder has for the first time exceeded the cost exemption for disclosure referred to in points (3) and (ii) the Bidder is not yet required to make a disclosure statement in accordance with 9903.202-1. The tenderer shall also certify that, if the award resulting from that tender has not been awarded within 90 days of the expiry of that period, it shall without delay submit to the contracting entity a revised certificate in the form referred to in point (c) .c (1) or (2) of Part I of this provision. to verify the filing of a full disclosure statement.

(a) the procuring entity is responsible for determining when a proposed procurement may require a scope of the CAS and for including the corresponding notice in the invitation; The contracting authority must then ensure that the tenderer has provided the necessary application for certification and that the necessary disclosure statements are submitted. (See also 48 CFR 9903.201-3 and 9903.202). (ii) attach a statement of the particular circumstances justifying the granting of the exemption. The declaration as used in this Part means the disclosure declaration required by 9903.202-1. (6) a statement of the measures taken by the Agency to identify other sources of supply for future contracts for goods or services for which a derogation is requested; and (C) the Contractor will not consider a disclosed practice to be an approved practice for estimating proposals or for accumulating and reporting data on contract and subcontracting costs as a result of such disclosure; or All critical agreements, as well as the brief purpose of the declaration to be completed, also find a place here. (e) Foreign contractors and subcontractors who are required to file a disclosure declaration may, instead of submitting a Form CASB-DS-1, make the disclosure using a disclosure form required by an agency of its government, provided that the Office of Cost Accounting Standards determines that the information disclosed in this manner is consistent with the objectives of public law 100-679. The use of alternative forms has been approved for contractors in the following countries: (i) If the declaration is appropriate, notify the contractor in writing and provide the auditor with a copy if the proposal triggers the filing of a disclosure statement. .