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Code of Federal Regulations (Last Updated: July 5, 2024) |
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Title 48 - Federal Acquisition Regulations System |
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Chapter 99 - Cost Accounting Standards Board, Office of Federal Procurement Policy, Office of Management and Budget |
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SubChapter B - Procurement Practices and Cost Accounting Standards |
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Part 9903 - Contract Coverage |
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Subpart 9903.2 - CAS Program Requirements |
§ 9903.202-5 - Filing Disclosure Statements.
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9903.202-5 Filing Disclosure Statements.
(a) Disclosure must be on Form Number CASB DS-1 or CASB DS-2, as applicable. Forms may be obtained from the cognizant Federal agency (cognizant ACO or cognizant Federal agency official authorized to act in that capacity) or from the looseleaf version of the Federal Acquisition Regulation. When requested in advance by a contractor, the cognizant Federal agency may authorize contractor disclosure based on computer generated reproductions of the applicable Disclosure Statement Form.
(b) Offerors are required to file Disclosure Statements as follows:
(1) Original and one copy with the cognizant ACO or cognizant Federal agency official acting in that capacity, as applicable; and
(2) One copy with the cognizant Federal auditor.
(c) Amendments and revisions shall be submitted to the ACO or agency official acting in that capacity, as applicable, and the Federal auditor of the currently cognizant Federal agency.
[59 FR 55757, Nov. 8, 1994]