48 CFR § 9903.202-2 - 9903.202-2 Impracticality of submission.

---
identifier: "/us/cfr/t48/s9903.202-2"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "48 CFR § 9903.202-2 - 9903.202-2   Impracticality of submission."
title_number: 48
title_name: "Federal Acquisition Regulations System"
section_number: "9903.202-2"
section_name: "9903.202-2   Impracticality of submission."
chapter_number: 99
chapter_name: "COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET"
subchapter_number: "B"
subchapter_name: "PROCUREMENT PRACTICES AND COST ACCOUNTING STANDARDS"
part_number: "9903"
part_name: "CONTRACT COVERAGE"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "Public Law 111-350, 124 Stat. 3677, 41 U.S.C. 1502."
regulatory_source: "57 FR 14153, Apr. 17, 1992, unless otherwise noted."
cfr_part: "9903"
---


# 9903.202-2 9903.202-2   Impracticality of submission.

The agency head may determine that it is impractical to secure the Disclosure Statement, although submission is required, and authorize contract award without obtaining the Statement. He shall, within 30 days of having done so, submit a report to the Cost Accounting Standards Board setting forth all material facts. This authority may not be delegated.