41 CFR 102-33.440 - Who must report CAS cost and utilization data?
Executive agencies, except the Armed Forces and agencies in the Intelligence Community, must report CAS cost and utilization data. You must report CAS cost and utilization data if your agency makes payments to -
(a) Charter or rent aircraft;
(b) Lease or lease-purchase aircraft;
(c) Hire aircraft and related services through an ISSA or a full service contract; or
(d) Obtain related aviation services through an ISSA or by contract except when you use the services in support of Federal aircraft (see the Note at § 102-33.435).