2 CFR 200.451

§ 200.451 Losses on other awards or contracts.

United States · 2 CFR — Federal Financial Assistance · Status: effective

Cite this

Citation: 2 CFR 200.451, § 200.451 Losses on other awards or contracts, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/859
Permanent ID: ys:prov:859@1
SHA-256: 5a67935ce538d490a8e490240d193671ae19bd203d94b6795590818b98e7f5bd

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Full text

Any excess costs over income under any other award or contract of any nature is unallowable. This includes, but is not limited to, the recipient's or subrecipient's contributed portion by reason of cost sharing agreements or any under-recoveries through negotiation of flat amounts for indirect costs. Also, any excess of costs over authorized funding levels transferred from any award or contract to another is unallowable. All losses are not allowable indirect costs and must be included in the appropriate indirect cost rate base for allocating indirect costs.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.