Class Deviation 2026-O0050 - DFARS RFO Implementation (Part 42)

Status: Active

Signed By: John M. Tenaglia, Principal Director, Defense Pricing, Contracting, and Acquisition Policy

Scope: All DoD contracting officers

Applies to DAF/Air Force: Yes

Authority: Executive Order 14275, Restoring Common Sense to Federal Procurement; Executive Order 14265, Modernizing Defense Acquisitions and Spurring Innovation in the Defense Industrial Base; Office of Management and Budget Memorandum M-25-26, Overhauling the Federal Acquisition Regulation

Summary

The deviation replaces Federal Acquisition Regulation (FAR) Part 42 and Defense FAR Supplement (DFARS) Part 242, both covering contract administration and audit services. Contracting officers must use revised versions of FAR Part 42, DFARS Part 242 and DFARS Procedures, Guidance, and Information (PGI) 242 in lieu of codified text. The deviation implements Executive Order 14275 and Executive Order 14265, which direct removal of unnecessary procurement regulations.

Required Contracting Officer Actions

Effective 2026-03-16, use the revised FAR Part 42 from the Revolutionary FAR Overhaul (RFO) web page. It replaces the codified text at 48 CFR chapter 1.
Effective 2026-03-16, use the attached DFARS Part 242 from this deviation. It replaces the codified text at 48 CFR chapter 2.
Effective 2026-03-16, use the attached DFARS PGI 242 from this deviation. It replaces the PGI text on the Defense Pricing, Contracting, and Acquisition Policy web page.
Use clause 252.242-7997, Material Management and Accounting System (Deviation 2026-O0050), as prescribed at DFARS 242.7204. Insert in solicitations and contracts exceeding the simplified acquisition threshold that are not for commercial products or commercial services, are not awarded to small businesses, educational institutions or nonprofit organizations and are cost-reimbursement or fixed-price with progress payments based on costs incurred.
Use clause 252.242-7998, Contractor Business Systems (Deviation 2026-O0050), as prescribed at DFARS 242.7001. Insert in solicitations and contracts that will be covered contracts under the Cost Accounting Standards and include any of the listed business system clauses. Do not use in contracts with educational institutions, Federally Funded Research and Development Centers (FFRDCs) or University Associated Research Centers (UARCs) operated by educational institutions.
Use clause 252.242-7999, Accounting System Administration (Deviation 2026-O0050), as prescribed at DFARS 242.7503. Insert in solicitations and contracts for cost-reimbursement, incentive type, time-and-materials or labor-hour contracts, or contracts with progress payments based on costs incurred or on a percentage or stage of completion.
Direct inquiries regarding this deviation to osd.pentagon.ousd-a-s.mbx.dfars@mail.mil.

Affected Provisions and Clauses

252.215-7002, (Clause)

Prescribed in: 215.408(1)
Change type: MODIFIED
Action: Add clause 252.215-7002

252.219-7997, (Clause)

Change type: MODIFIED
Action: Modify clause 252.219-7997

252.225-7040, (Clause)

Prescribed in: 225.371-5(a)
Change type: MODIFIED
Action: Modify clause 252.225-7040

252.234-7004, (Clause)

Prescribed in: 234.7101(b)
Change type: MODIFIED
Action: Add clause 252.234-7004

252.234-7999, (Clause)

Change type: MODIFIED
Action: Modify clause 252.234-7999

252.242-7000, (Clause)

Change type: MODIFIED
Action: Modify clause 252.242-7000

252.242-7001, (Clause)

Change type: MODIFIED
Action: Modify clause 252.242-7001

252.242-7002, (Clause)

Change type: MODIFIED
Action: Modify clause 252.242-7002

252.242-7003, (Clause)

Change type: MODIFIED
Action: Modify clause 252.242-7003

252.242-7004, 252.242-7004 Material Management and Accounting System. (Clause)

Prescribed in: 242.7204
Change type: MODIFIED
Action: Modified by RFO class deviation

252.242-7005, 252.242-7005 Contractor business systems. (Clause)

Prescribed in: 242.7001
Change type: MODIFIED
Action: Modified by RFO class deviation

252.242-7006, 252.242-7006 Accounting System Administration. (Clause)

Prescribed in: 242.7503
Change type: MODIFIED
Action: Modified by RFO class deviation

252.242-7997, (Clause)

Change type: MODIFIED
Action: Add clause 252.242-7997

252.242-7998, (Clause)

Change type: MODIFIED
Action: Add clause 252.242-7998

252.242-7999, (Clause)

Change type: MODIFIED
Action: Add clause 252.242-7999

252.244-7998, (Clause)

Change type: MODIFIED
Action: Modify clause 252.244-7998

252.245-7003, (Clause)

Prescribed in: 245.107(3)
Change type: MODIFIED
Action: Modify clause 252.245-7003

252.246-7008, (Clause)

Prescribed in: 246.870-3(b)
Change type: MODIFIED
Action: Modify clause 252.246-7008

252.247-7023, (Clause)

Prescribed in: 247.574(a)
Change type: MODIFIED
Action: Substitute clause 252.247-7023

52.215-2, (Clause)

Prescribed in: 15.209(b)
Change type: MODIFIED
Action: Modify clause 52.215-2

52.216-7, (Clause)

Prescribed in: 16.307(a)
Change type: MODIFIED
Action: Modify clause 52.216-7

52.222-50, (Clause)

Prescribed in: 22.1705(a)
Change type: MODIFIED
Action: Modify clause 52.222-50

52.232-20, (Clause)

Prescribed in: 32.706-2(a)
Change type: MODIFIED
Action: Modify clause 52.232-20

52.232-22, (Clause)

Prescribed in: 32.706-2(b)
Change type: MODIFIED
Action: Modify clause 52.232-22

52.242-2, (Clause)

Prescribed in: 42.1107(a)
Change type: MODIFIED
Action: Add clause 52.242-2

Notes

Duration: The deviation remains in effect until rescinded or incorporated into the FAR, DFARS and DFARS PGI. No expiration date applies.

Implementing Authority: The deviation implements three directives: EO 14275, EO 14265 section 4(a) and OMB Memorandum M-25-26 dated 2025-05-02.

Reserved Clauses: DFARS 252.242-7000 through 252.242-7003 are reserved under this deviation.