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Go to DFARS Change Notices, to view the details of the changes to this subpart.

SUBPART 242.72--CONTRACTOR MATERIAL MANAGEMENT AND ACCOUNTING SYSTEM
(Revised November 09, 1999)

242.7200 Scope of subpart.
This subpart provides policies, procedures, and standards for use in the evaluation of a contractor's material management and accounting system (MMAS).

242.7201 Definitions.
"Material management and accounting system" and "valid time-phased requirements" are defined in the clause at 252.242-7004, Material Management and Accounting System.

242.7202 Policy.
DoD policy is for all contractors to have an MMAS that-

242.7203 MMAS disclosure, demonstration, and maintenance requirements. 242.7204 Responsibilities. 242.7205 Review procedures. 242.7206 Contract clause.
Use the clause at 252.242-7004, Material Management and Accounting System, in all solicitations and contracts exceeding the simplified acquisition threshold that are not for the acquisition of commercial items and-
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