Management and Budget Office, Federal Procurement Policy Office
The Office of Management and Budget (OMB), Cost Accounting Standards Board (Board), is publishing a final rule to increase the Cost Accounting Standards (CAS) thresholds and agency waiver authority, and issue clarifications on application of the CAS thresholds and exemptions to indefinite delivery contracts (IDCs).
Document Headings Document headings vary by document type but may contain the following: the agency or agencies that issued and signed a document the number of the CFR title and the number of each part the document amends, proposes to amend, or is directly related to the agency docket number / agency internal file number the RIN which identifies each regulatory action listed in the Unified Agenda of Federal Regulatory and Deregulatory Actions See the Document Drafting Handbook for more details. Office of Management and Budget Office of Federal Procurement Policy 48 CFR Part 9903 RIN 0348-AB85 AGENCY: Cost Accounting Standards Board, Office of Federal Procurement Policy. Office of Management and Budget. ACTION: Final rule. SUMMARY: The Office of Management and Budget (OMB), Cost Accounting Standards Board (Board), is publishing a final rule to increase the Cost Accounting Standards (CAS) thresholds and agency waiver authority, and issue clarifications on application of the CAS thresholds and exemptions to indefinite delivery contracts (IDCs). DATES: Effective October 1, 2026. FOR FURTHER INFORMATION CONTACT: John L. McClung, Manager, Cost Accounting Standards Board (telephone: 202-881-9758; email: OMBCASB@omb.eop.gov . ). SUPPLEMENTARY INFORMATION: I. Background On March 20, 2026, the Board published a notice of proposed rulemaking (NPRM) ( 91 FR 13559 ) to solicit views on the Board's provisional conclusions regarding increases to the CAS thresholds and agency waiver authority, and proposed clarifications on applying the CAS thresholds and exemptions to indefinite delivery contracts (IDCs). The Board received nine sets of public comments to the NPRM: five from industry associations, two from individual contractors, one from a consulting firm, and one from an individual. Comments strongly supported the Board's proposed actions and the deregulatory nature of the NPRM. Although comments did not provide information to quantify the impact of this final rule, all comments…
Citation: 91 FR 56056
