In which federal guidance can details of the CPARS process be found?

The correct choice refers to the Federal Acquisition Regulation (FAR), which is a comprehensive set of regulations governing the acquisition process by which federal agencies procure goods and services. The CPARS (Contractor Performance Assessment Reporting System) process is integral to assessing contractor performance and is detailed within this framework. FAR establishes the policies and procedures that facilitate a transparent method for evaluating contractor performance, which is essential for effective procurement and ensures that federal contracts are awarded based on reliable performance assessments.

The other options, while relevant to the federal procurement landscape, do not specifically detail the CPARS process. Government Accountability Office reports may provide oversight and analysis of contracting practices but do not serve as the regulatory foundation for CPARS. Office of Management and Budget guidelines relate more to budgetary and fiscal policies rather than the operational specifics of contracting processes. Similarly, Department of Defense directives may address military-specific procurement practices but do not encompass the broader federal guidelines outlined in the FAR regarding contractor performance assessments.