# 48 CFR § 42.101: 42.101 Contract audit responsibilities

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-48-42.101

## Section

- **Citation:** 48 CFR § 42.101
- **Heading:** 42.101 Contract audit responsibilities
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** September 22, 2026
- **Source:** Publisher's official text
- **Location:** Title 48—Federal Acquisition Regulations System > CHAPTER 1—FEDERAL ACQUISITION REGULATION > SUBCHAPTER G—CONTRACT MANAGEMENT > PART 42—CONTRACT ADMINISTRATION AND AUDIT SERVICES > Subpart 42.1—Contract Audit Services

## Text

(a) The auditor is responsible for—
(1) Submitting information and advice to the requesting activity, based on the auditor's analysis of the contractor's financial and accounting records or other related data as to the acceptability of the contractor's incurred and estimated costs;
(2) Reviewing the financial and accounting aspects of the contractor's cost control systems; and
(3) Performing other analyses and reviews that require access to the contractor's financial and accounting records supporting proposed and incurred costs.
(b) Normally, for contractors other than educational institutions and nonprofit organizations, the Defense Contract Audit Agency (DCAA) is the responsible Government audit agency. However, there may be instances where an agency other than DCAA desires cognizance of a particular contractor. In those instances, the two agencies shall agree on the most efficient and economical approach to meet contract audit requirements. For educational institutions (defined as institutions of higher education in the OMB Uniform Guidance at 2 CFR part 200, subpart A, and 20 U.S.C. 1001) and nonprofit organizations (as defined in the OMB Uniform Guidance at 2 CFR part 200), audit cognizance will be determined according to the provisions of the OMB Uniform Guidance at 2 CFR part 200, subpart F.
[63 FR 9062, Feb. 23, 1998, as amended at 81 FR 45853, July 14, 2016]

## Nearby sections

- [48 CFR § 42.101 42.101 Contract audit responsibilities.](https://www.frixlaw.com/law-library/statutes/ecfr-48-42.101.md)
- [48 CFR § 42.102 42.102 Assignment of contract audit services.](https://www.frixlaw.com/law-library/statutes/ecfr-48-42.102.md)
- [48 CFR § 42.103 42.103 Contract audit services directory.](https://www.frixlaw.com/law-library/statutes/ecfr-48-42.103.md)
- [48 CFR § 42.201 42.201 Contract administration responsibilities.](https://www.frixlaw.com/law-library/statutes/ecfr-48-42.201.md)
- [48 CFR § 42.202 42.202 Assignment of contract administration.](https://www.frixlaw.com/law-library/statutes/ecfr-48-42.202.md)
- [48 CFR § 42.203 42.203 Contract administration services directory.](https://www.frixlaw.com/law-library/statutes/ecfr-48-42.203.md)
- [48 CFR § 42.301 42.301 General.](https://www.frixlaw.com/law-library/statutes/ecfr-48-42.301.md)
- [48 CFR § 42.302 42.302 Contract administration functions.](https://www.frixlaw.com/law-library/statutes/ecfr-48-42.302.md)
- [48 CFR § 42.401 42.401 Contract correspondence.](https://www.frixlaw.com/law-library/statutes/ecfr-48-42.401.md)
- [48 CFR § 42.402 42.402 Visits to contractors' facilities.](https://www.frixlaw.com/law-library/statutes/ecfr-48-42.402.md)
- [48 CFR § 42.403 42.403 Evaluation of contract administration offices.](https://www.frixlaw.com/law-library/statutes/ecfr-48-42.403.md)
- [48 CFR § 42.500 42.500 Scope of subpart.](https://www.frixlaw.com/law-library/statutes/ecfr-48-42.500.md)
- [48 CFR § 42.501 42.501 General.](https://www.frixlaw.com/law-library/statutes/ecfr-48-42.501.md)
- [48 CFR § 42.502 42.502 Selecting contracts for postaward orientation.](https://www.frixlaw.com/law-library/statutes/ecfr-48-42.502.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/ecfr-48-42.101. Check the current official text before relying on it. Not legal advice.