FARS / CASA / CASB - Federal Contract Accounting, Costing and Auditing

FARS / CASA / CASB - Federal Contract Accounting, Costing and Auditing (*):


Title 48 Part 30 Cost Accounting Standards Administration:

§ 30.101   Cost Accounting Standards.
(a) 41 U.S.C. chapter 15, Cost Accounting Standards, requires certain contractors and subcontractors to comply with Cost Accounting Standards (CAS) and to disclose in writing and follow consistently their cost accounting practices.

(b) Contracts that refer to this part 30 for the purpose of applying the policies, procedures, standards and regulations promulgated by the CASB pursuant to 41 U.S.C. chapter 15, shall be deemed to refer to the CAS, and any other regulations promulgated by the CASB (see 48 CFR chapter 99), all of which are hereby incorporated in this part 30.

(c) The appendix to the FAR loose-leaf edition contains—

(1) Cost Accounting Standards and Cost Accounting Standards Board Rules and Regulations Recodified by the Cost Accounting Standards Board at 48 CFR Chapter 99; and

(2) The following preambles:

(i) Part I—Preambles to the Cost Accounting Standards Published by the Cost Accounting Standards Board.

(ii) Part II—Preambles to the Related Rules and Regulations Published by the Cost Accounting Standards Board.

(iii) Part III—Preambles Published under the FAR System.

(d) The preambles are not regulatory but are intended to explain why the Standards and related Rules and Regulations were written, and to provide rationale for positions taken relative to issues raised in the public comments. The preambles are printed in chronological order to provide an administrative history.

[57 FR 39587, Aug. 31, 1992, as amended at 62 FR 40237, July 25, 1997; 63 FR 9060, Feb. 23, 1998; 79 FR 24210, Apr. 29, 2014]

(*) Citation as of 12/26/15 not for reliance but for general awareness of our interest and skills to help on support lines to Federal Accounting and Audit needs fr Non Profit Educational, Health and Business needs on project teamwork from support lines on related services at www.dcarsoncpa.com we work with strong lines on cross sector skills to help on diverse needs where Macro and Micro Financials, Legal, Technology and Cross Sector Entity and Societal needs meet on Teamwork for workflows in the Economy and Financials at DCarsonCPA.

DCarsonCPA CS4C - Lines to help on the Economy - Cross Sector 4 Communities to help on the Economy

The DCarsonCPA MFC lines are Lean Lines derived from Our Broad lines of Economic Research to Help on the Economy with Continual Research for Improvements on Teamwork. That noted as we grow with knowledge the value of the synthesis of knowledge becomes that we can begin to more concisely explain the value we can bring on Economic Models, Financial Models, Cost - Benefit Models and Entity Level Economic Strategy for Improvements along the Entity / Non Industry lines for improvements (For NGOs, Non Profits and Gov lines for Local, Regional, State, Multi-State, National and more Global lines). The below consolidates our perspective lines from which to work on project consulting needs where you are with the goal and objectives to use Financial, Technology and Communications skills to the broad lines to help on Cross Sector Societal improvements in the Aggregate. In support of finding more optimized pathways where Entities in ALL Sectors optimally support Individual / Family / Community and Shareholder + Stakeholder needs on Tier One at home and on the Tier Two lines on the broader Global lines of Productive Trade and Teamwork. We are here for the Macro and Micro level leadership support needs in the Economy through the Financials.

DCarsonCPA CS4C - Lines to help on the Economy - Cross Sector 4 Communities to help on the Economy - Our integrated lines for the Challenges w/ deep cross functional insight. If the Challenge is the Economy + the needs on Jobs Growth, Prudent Risk Management, Financials + support lines for Leadership on Teamwork for Each Generation a Little Better Off #EGALBO in the Economy + Financials. Find support Svcs at DCarsonCPA on the Domestic Economy https://lnkd.in/du8kveh

the Global Economy https://lnkd.in/d5xjpVf

+ Non Profit lines on Outreach https://lnkd.in/dGR55_X

DCarsonCPA PRTC Lines on Communications / DCarsonCPA MFC - The Street Team lines for Lean Support on Growth

DCarsonCPA PRTC Lines on Communications / DCarsonCPA MFC - The Street Team lines for Lean Support on Growth:

We work with strong lines on communications on message to help on growth and awareness for cross sector improvements where the Entity meets Societal needs and net net can help on improvements for Individuals / Family needs in the Economy and Financials. As an element to help to match supply and demand through the lines of helping on brand level awareness or to help on outreach for Government, NGO, and Non Profits on the lines of program services awareness in correspondence to societal needs we meet through the lines of the economy and financials.

DCarsonCPA PRTC lines work on the broad lines of more formal needs on communications in the spoken, written, social, event and presented space for Public Appearances and needs on brand representation or on program awareness.

DCarsonCPA MFC The Street Team Lines We realized that there is an open gap for Entrepreneurs, Small and Family Businesses, SMEs (Small and Medium Enterprises) and Large Entities looking at growth, growth cycles or to help reboot mature lines on awareness with strategic and forward thinking new lines to leverage new technology and simple fact based communications cycles to help on brand level awareness and differentiation. These same lines can help for Programmatic Awareness lines for NGO, Non Profit and Government needs on outreach to community lines. 

The concept on these lines are not complex they correspond to capturing an understanding of your vision, your teams compliment to your vision, the feedback of your clients and potential clients and our lines of economic awareness to help refine the view to who you are and your potential opportunity lines and to build a support line. We manage these lines in varied step wise coverage to help you maintain a growth and awareness momentum line on bridge to a point where you can reach more expansive support lines from Branding or Advertising or for as long as you value the difference of our approach and it does not stand in conflict to any needs on services and / or research.

This specifically works at a point where our role is not to evaluate your entity but to be a part of your project support lines on growth and development through awareness and potentially to help in the simple lines of tabulating and accounting for your results on CFO / Controlling lines or working on Technology lines on Project Management and Business Analysis. This permits us a middle ground where before you may be interested in engaging in accounting or taxes or if you are only engaging in accounting and tax services where we can be part of a simple line of fact based awareness and outreach to help build awareness to your brand and lines for awareness to support growth cycles. It may also be completely separate as the only point where we meet but in it's simplicity it speaks to a need we all see and find for branding, awareness and differentiation on a simple line. Learn more on our related Blog lines on DCarsonCPA MFC the Street Team.

DCarsonCPA we work on three principle needs common to all entities and for individuals and families for growth, efficiency and improvements. From End to End in the Economy Our value and difference is to help on Entity, Individual / Family, Community and Societal Value lines and the value we seek to bring is that core of value on Financials, Teamwork, Communications and Improvements for Societal Value to help on the economy and full recovery. 

Between the valid point constraints on growth and prudent risk management we work with strong cross functional skills to optimize the value we can bring on services to help on the Entity and Individual / Family needs and open lines of communications to help on growth and awareness.

You can learn more and connect with our support lines via DCarsonCPA PRTC Lines to learn more.

These are specialty lines from DCarsonCPA we've built deep lines to help on the needs in the economy and financials. We know that finding ways to help on growth and awareness through teamwork is one of the common needs we all see on pathways to pursuit of growth in the Economy and Financials. This is our simple way to combine the awareness of that need with sustainable actions we can take to help on the simple manner of brand and programmatic awareness to help on the needs for growth, efficiency and improvements through the simple but critical gifts of skills on communications. Reach us on the DCarsonCPA PRTC Lines or the DCarsonCPA MFC - Street Team lines to learn more and map us in on the support lines where you are in the economy and financials.

DCarsonCPA on Risk + Cyber a Three Point Model from which to help on the needs.

DCarsonCPA on Risk + Cyber a Three Point Model from which to help on the needs.

Three broad skills that we bring in connection to Risk Management, Audit (Financial and Operational) and IT Audit lines to help close shoulders and circle the gaps on the lines of Risk + Cyber needs in the Economy and Financials.

DCarsonCPA on Risk + Cyber a Three Point Model from which to approach Entity and Societal Risk in the Economy and Financials. Data and Risk Modeling, Financials, Audit (Internal and External) and Technology lines on IT Audit and IT Controls. Points on the lines where we can help in overview we map  to the detail lines but this point is about strategic and operational perspective to help on needs where we meet from the lines at http://dcarsoncpaoncyber.blogspot.com/ and www.dcarsoncpa.com our value maps to the core of value on entity , citizen / stakeholder and societal value to help on the Economy and Financials. For growth and recovery and risk management and the lines of Risk + Cyber controls can help on the Economy - we are here to assist on project needs where we map on to the details of the underlying needs.

DCarsonCPA on support lines for the project needs in the Economy and Financials where the framework of Global Financial Decision Making Research mapped to the skills on hands on services on Financials, Technology, Analysis and Communications lines work to help mobile teamwork on key challenges in the Economy and Financials. 

We are here to lead, manage, research, analyze or join in on the lines as needed to help on the economy and return to a more common line of Each Generation a little better off in the Economy and Financials.  The value of knowledge which can help on the Economy supports that core value of teamwork for improvements on the Entity and Individual / Family lines of needs where we meet as communities between the lines of Rugged Individualism and Shared Accountability. Together with  that exceptional value of who we are together on teamwork at home and abroad enriched of the inclusive values of the melting pot on exceptional teamwork to help on societal needs for improvements. Find your way to support on Services and Research via DCarsonCPA Entity and Sector Lines.