FAR 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).
Source: acquisition.gov — FAR
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