Authority
E.O. 14275, Restoring Common Sense to Federal Procurement; E.O. 14265, Modernizing Defense Acquisitions and Spurring Innovation in the Defense Industrial Base; OMB Memorandum M-25-26, Overhauling the Federal Acquisition Regulation (May 2, 2025)
Summary
This deviation implements the Revolutionary Federal Acquisition Regulation (FAR) Overhaul for FAR Part 30 and Defense FAR Supplement (DFARS) Part 230, covering Cost Accounting Standards (CAS) Administration. Effective 2026-02-01, contracting officers must use the revised FAR Part 30 and the attached DFARS Part 230 and DFARS Procedures, Guidance, and Information (PGI) 230 in place of the codified text. The deviation implements E.O. 14275, E.O. 14265 and Office of Management and Budget memorandum M-25-26 and remains in effect until rescinded or incorporated into the FAR, DFARS and DFARS PGI.
Contracting Officer Actions
1
Effective 2026-02-01, use the revised FAR Part 30 from the Revolutionary FAR Overhaul (RFO) web page. It replaces the codified text at 48 CFR chapter 1.
2
Effective 2026-02-01, use the attached DFARS Part 230. It replaces the codified text at 48 CFR chapter 2.
3
Effective 2026-02-01, use the attached DFARS PGI 230. It replaces the PGI text on the Defense Pricing, Contracting, and Acquisition Policy web page.
4
For CAS waiver requests, follow the procedures at PGI 230.202(a)(1). Military departments must submit requests to DFARS (Price, Cost and Finance) at least 14 days before granting a waiver.
5
DoD contracting activities outside a military department must submit CAS waiver requests to the Principal Director, Defense Pricing, Contracting, and Acquisition Policy (DPCAP) at least 30 days before the anticipated contract award date.
6
By November 30th of each year, military departments must report all waivers granted under FAR 30.202(a) during the previous fiscal year to the Office of the Principal Director, DPCAP (Contract Policy). Report only contracts, subcontracts or modifications expected to have a value of $100 million or more.
Expiration
This deviation remains in effect until rescinded or incorporated into the FAR, DFARS and DFARS PGI. No fixed expiration date applies.
Annual CAS Waiver Report
The Principal Director, DPCAP, will consolidate military department waiver reports and submit them to the CAS Board and the congressional defense committees.
Inquiries
Direct questions about this deviation to osd.pentagon.ousd-a-s.mbx.dfars@mail.mil.
No affected sections identified.