DFARS 242.7301 General
Section Defense Federal Acquisition Regulation Supplement
Facts
- Citation
- DFARS 242.7301
- Type
- Section
- Supplements
- FAR Part 42 Contract Administration and Audit Services
- Last amended
- 82 FR 61479 Effective Dec 28, 2017
- 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) The administrative contracting officer (ACO) is responsible for determining the allowability of insurance/pension costs in Government contracts and for determining the need for a Contractor/Insurance Pension Review (CIPR). Defense Contract Management Agency (DCMA) insurance/pension specialists and Defense Contract Audit Agency (DCAA) auditors assist ACOs in making these determinations, conduct CIPRs when needed, and perform other routine audits as authorized under FAR 42.705 and 52.215-2. A CIPR is a DCMA/DCAA joint review that—
(1) Provides an in-depth evaluation of a contractor's—
(i) Insurance programs;
(ii) Pension plans;
(iii) Other deferred compensation plans; and
(iv) Related policies, procedures, practices, and costs; or
(2) Concentrates on specific areas of the contractor’s insurance programs, pension plans, or other deferred compensation plans.
(b) DCMA is the DoD Executive Agent for the performance of all CIPRs.
(c) DCAA is the DoD agency designated for the performance of contract audit responsibilities related to Cost Accounting Standards administration as described in FAR subparts 30.2 and 30.6 as they relate to a contractor’s insurance programs, pension plans, and other deferred compensation plans.
Federal Register history
Quick answers
What is DFARS 242.7301?
DFARS 242.7301 is a section of the Defense Federal Acquisition Regulation Supplement, titled "General".
When was DFARS 242.7301 last changed?
The most recent final rule on record is "Defense Federal Acquisition Regulation Supplement: Technical Amendments" (82 FR 61479), published Dec 28, 2017 and effective Dec 28, 2017.
Are changes to DFARS 242.7301 proposed?
No proposed rule from the last 3 years is waiting on a final rule.
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