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e-CFR data is current as of October 20, 2020


2 CFR--PART 200

View Printed Federal Register page 85 FR 49561 in PDF format.

Amendment(s) published August 13, 2020, in 85 FR 49561

Effective Dates: Nov. 12, 2020

46. Amend §200.400 by revising paragraph (e) and (g) to read as follows:

§200.400   Policy guide.

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(e) In reviewing, negotiating and approving cost allocation plans or indirect cost proposals, the cognizant agency for indirect costs should generally assure that the non-Federal entity is applying these cost accounting principles on a consistent basis during their review and negotiation of indirect cost proposals. Where wide variations exist in the treatment of a given cost item by the non-Federal entity, the reasonableness and equity of such treatments should be fully considered. See the definition of indirect (facilities & administrative (F&A)) costs in §200.1 of this part.

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(g) The non-Federal entity may not earn or keep any profit resulting from Federal financial assistance, unless explicitly authorized by the terms and conditions of the Federal award. See also §200.307.

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