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Clauses · FAR · Pricing and audit

FAR 52.230-6 Administration of Cost Accounting Standards

Does the regulation require it to flow down?

Yes

(l): state the applicability of CAS in the body of the subcontract or the award letter, 'include the substance of this clause in all negotiated subcontracts' and report to the government, within 30 days of the sub's award: name, number, dollar value, date, and who awarded it

Form
substance
Reaches
all tiers

Checked against acquisition.gov on 2026-08-04 · edition JUN 2010 · base v0.9.3 Read the text ↗

What it makes you produce

5 items for your checklist, slowest first.

  1. Something you write5

    Days to weeks, and nobody outside your company has to agree to it.

    • A written description of any change in cost accounting practice, filed at least 60 days before it is put in, or on another date agreed with the cognizant Federal agency official

      FAR 52.230-6(b)
    • A general dollar magnitude or detailed cost-impact proposal, on or before the date the cognizant Federal agency official sets

      Owed when the cognizant Federal agency official requests it

      FAR 52.230-6(c)
    • The award data — subcontractor name and subcontract number, dollar amount and date of award, and the name of the contractor making the award — sent to your cognizant Federal agency official within 30 days after the subcontract is awarded

      Owed on every subcontract subject to FAR 52.230-2, 52.230-3, 52.230-4 or 52.230-5, which is the condition paragraph (l) opens with

      FAR 52.230-6(l)(3)
    • A statement that the cost accounting standards apply, written into the body of the subcontract, into the letter of award, or into both

      Owed on every subcontract subject to FAR 52.230-2, 52.230-3, 52.230-4 or 52.230-5

      FAR 52.230-6(l)(1)
    • The substance of this clause, written into your own negotiated subcontracts

      Owed on every subcontract subject to FAR 52.230-2, 52.230-3, 52.230-4 or 52.230-5

      FAR 52.230-6(l)(2)

When it is used

Rides along with any of its siblings (52.230-2, -3, or -5): wherever there's CAS coverage, this clause dictates the procedures — notice deadlines for practice changes, cost impact proposals, and the subcontract report. Without CAS coverage (e.g., an exempt small business), it's dead weight in the template.

Read closely

Two clocks carry the clause: 60 days ahead of a practice change, 30 days behind a subcontract award or a proposed adjustment coming up from a supplier. Paragraph (l) carries three separate duties on a covered subcontract, and only the third of them is the report.

The 12 templates that name it, with the line
143CORPDOC 3A — FAR/DFARS Flowdown Provisions for Fixed Price Non-Commercial Items under a DoD Prime ContractLockheed Martinline 250155CORPDOC 4A — FAR/DFARS Flowdown Provisions for Cost-Reimbursement/T&M Subcontracts under a DoD Prime ContractLockheed Martinline 267233RTX Flowdown of U.S. Government Contract Clauses Under U.S. Government ContractsRTXline 1240105Raytheon TC-002 — Supplement 1: Government Contract Provisions from the FARRTXline 297166Northrop Grumman CTM-P-ST-001 — U.S. Government Firm Fixed Price Order (Not for Commercial Products and Services)Northrop Grummanline 2326166Northrop Grumman CTM-P-ST-003 — U.S. Government T&M Order (Not for Commercial Products and Services)Northrop Grummanline 2267168Northrop Grumman CTM-P-ST-004 — U.S. Government Cost Reimbursement Order (Not for Commercial Products and Services)Northrop Grummanline 2358255GD Mission Systems SCM-TMP-005 — General Provisions, Firm Fixed Price PO under U.S. Government Contract (Non-Commercial)General Dynamicsline 1070243GD Mission Systems SCM-TMP-048 — T&M Purchase Orders for Non-Commercial Items in Support of a U.S. Government ContractGeneral Dynamicsline 2107240L3Harris LGL-50.F1 — General T&C and Flowdown Clauses for Other Than Commercial Products/Services under a U.S. Government ContractL3Harrisline 2106273BAE Systems Inc. USGOVA — FAR/DFARS Flow Down Provisions for Subcontracts/Purchase Orders under a U.S. Government (DoD) Prime ContractBAE Systemsline 653178AAR Component Services NY — U.S. Government Contract FAR and DFARS Clauses Incorporated by ReferenceAAR Corpline 1513

Source: acquisition.gov, FAR 52.230-6 and 30.201-4 (verified 2026-08-04)

This is research, not legal advice. It states what the regulation says about this clause and cites the paragraph behind it. It does not rule on your order, and it does not rule on whether a prime's markings are correct.