DFARS 242.7202 Policy
Section Defense Federal Acquisition Regulation Supplement
Facts
- Citation
- DFARS 242.7202
- Type
- Section
- Supplements
- FAR Part 42 Contract Administration and Audit Services
- Last amended
- 90 FR 5725 Effective Jan 17, 2025
- 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
(a) DoD policy is for its contractors to have an MMAS that conforms to the standards in paragraph (d) of the clause at 252.242-7004 , Material Management and Accounting System, so that the system—
(1) Reasonably forecasts material requirements;
(2) Ensures the costs of purchased and fabricated material charged or allocated to a contract are based on valid time-phased requirements; and
(3) Maintains a consistent, equitable, and unbiased logic for costing of material transactions.
(b) The cognizant contracting officer, in consultation with the auditor and functional specialist, if appropriate, shall—
(1) Determine the acceptability of the contractor’s MMAS and approve or disapprove the system; and
(2) Pursue correction of any weaknesses or deficiencies.
(c) In evaluating the acceptability of the contractor’s MMAS, the contracting officer, in consultation with the auditor and functional specialist, if appropriate, shall determine whether the contractor’s MMAS complies with the system criteria for an acceptable MMAS as prescribed in the clause at 252.242-7004 , Material Management and Accounting System.
Federal Register history
Sections cited
- DFARS 252.242-7004 Material Management and Accounting System
Quick answers
What is DFARS 242.7202?
DFARS 242.7202 is a section of the Defense Federal Acquisition Regulation Supplement, titled "Policy".
When was DFARS 242.7202 last changed?
The most recent final rule on record is "Defense Federal Acquisition Regulation Supplement: Definition of Material Weakness (DFARS Case 2021-D006)" (90 FR 5725), published Jan 17, 2025 and effective Jan 17, 2025.
Are changes to DFARS 242.7202 proposed?
No proposed rule from the last 3 years is waiting on a final rule.
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