DFARS 242.705 Final indirect cost rates
Section Defense Federal Acquisition Regulation Supplement
Facts
- Citation
- DFARS 242.705
- Type
- Section
- Supplements
- FAR 42.705 Final indirect cost rates
- Text as of
- DFARS Change May 7, 2026
- Official text
- acquisition.gov
Text from acquisition.gov. Federal Register history from the Federal Register's records of the rules that amended this section.
Text
See DoD Class Deviation 2012-O0013, DCAA Policy and Procedure for Sampling Low-Risk Incurred Cost Proposals, issued on July 24, 2012. Effective immediately, for the purposes of satisfying the audit requirements at FAR 4.804-5(a)(12), 42.705-1(b)(2), and 42.705-2(b)(2)(i), Department of Defense contracting officers shall continue to rely on either a DCAA audit report or a DCAA memorandum documenting that, based on a risk assessment and a proposal adequacy evaluation pursuant to FAR 42.705-1(b)(1)(iii), DCAA deemed the incurred cost proposal to be low-risk and did not select it for further audit in accordance with the attached DCAA Policy dated July 6, 2012. This deviation is effective until incorporated in the DFARS or rescinded.
Contents
Quick answers
What is DFARS 242.705?
DFARS 242.705 is a section of the Defense Federal Acquisition Regulation Supplement, titled "Final indirect cost rates".
Are changes to DFARS 242.705 proposed?
No proposed rule from the last 3 years is waiting on a final rule.
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