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Federal regulations · Through 2026-08-25 · Newer source version available

48 CFR 242.7200: 242.7200 Scope of subpart.

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Where this section sits in the code
  1. Title 48—Federal Acquisition Regulations System
  2. CHAPTER 2—DEFENSE ACQUISITION REGULATIONS SYSTEM, DEPARTMENT OF DEFENSE
  3. SUBCHAPTER G—CONTRACT MANAGEMENT
  4. PART 242—CONTRACT ADMINISTRATION AND AUDIT SERVICES
  5. Subpart 242.72—Contractor Material Management and Accounting System

(a) This subpart provides policies, procedures, and standards for use in the evaluation of a contractor's material management and accounting system (MMAS).

(b) The policies, procedures, and standards in this subpart—

(1) Apply only when the contractor has contracts exceeding the simplified acquisition threshold that are not for the acquisition of commercial products or commercial services and are either—

(i) Cost-reimbursement contracts; or

(ii) Fixed-price contracts with progress payments made on the basis of costs incurred by the contractor as work progresses under the contract; and

(2) Do not apply to small businesses, educational institutions, or nonprofit organizations.

Collected 2026-08-27T02:26:29Z. Source file · JSON

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