Final rule · 2026-17901

Increase of Monetary Thresholds and Other Matters Related to Cost Accounting Standards Program Requirements

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).