48 CFR § 44.307 - 44.307 Reports.
---
identifier: "/us/cfr/t48/s44.307"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "48 CFR § 44.307 - 44.307 Reports."
title_number: 48
title_name: "Federal Acquisition Regulations System"
section_number: "44.307"
section_name: "44.307 Reports."
chapter_number: 1
chapter_name: "FEDERAL ACQUISITION REGULATION"
subchapter_number: "G"
subchapter_name: "CONTRACT MANAGEMENT"
part_number: "44"
part_name: "SUBCONTRACTING POLICIES AND PROCEDURES"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "40 U.S.C. 121(c); 10 U.S.C. chapter 4 and 10 U.S.C. chapter 137 legacy provisions (see 10 U.S.C. 3016); and 51 U.S.C. 20113."
regulatory_source: "48 FR 42388, Sept. 19, 1983, unless otherwise noted."
cfr_part: "44"
---
# 44.307 44.307 Reports.
The ACO shall distribute copies of CPSR reports; notifications granting, withholding, or withdrawing system approval; and Government recommendations for improvement of an approved system, including the contractor's response, to at least—
(a) The cognizant contract audit office;
(b) Activities prescribed by the cognizant agency; and
(c) The contractor (except that furnishing copies of the contractor's response is optional).
[62 FR 12719, Mar. 17, 1997]