§ 200.407 - Prior written approval (prior approval).

§ 200.407 Prior written approval (prior approval).

Under any given Federal award, the The reasonableness and allocability of certain items of costs under Federal awards may be difficult to determine. In order to To avoid subsequent disallowance or dispute based on unreasonableness or nonallocability, the non-Federal entity recipient may seek the prior written approval of the cognizant Federal agency (or, for indirect costs or , the Federal awarding agency in advance of the incurrence of special or unusual costs. Prior written approval should include the timeframe or scope of the agreementcognizant agency for indirect costs) before incurring the cost. The absence of prior written approval on any element of cost will not, in itself, affect the reasonableness or allocability of that element, cost unless prior approval is specifically required for allowability as described under certain circumstances in the following sections of this part:

(a) § 200.201 Use of grant agreements (including fixed amount awards), cooperative agreements, and contracts, paragraph (b)(5);

(b) § 200.

Section 200.306 Cost sharing

or matching

;

(

c

b)

§

Section 200.307 Program income;

(

d

c)

§

Section 200.308 Revision of budget and program plans;

(

e

d)

§

Section 200.

311 Real property;

(f) § 200.313 Equipment;

(g) § 200.

333 Fixed amount subawards;

(

h

e)

§

Section 200.

413 Direct costs, paragraph (c);(i) § 200.

430 Compensation—personal services, paragraph (h);

(

j

f)

§

Section 200.431 Compensation—fringe benefits;

(

k

g)

§

Section 200.

438 Entertainment costs;(l) § 200.

439 Equipment and other capital expenditures;

(

m

h)

§

Section 200.440 Exchange rates;

(

n

i)

§

Section 200.441 Fines, penalties, damages and other settlements;

(

o

j)

§

Section 200.442 Fund raising and investment management costs;

(

p

k)

§

Section 200.445 Goods or services for personal use;

(

q

l)

§

Section 200.447 Insurance and indemnification;

(

r

m)

§

Section 200.

454 Memberships, subscriptions, and professional activity costs, paragraph (c);(s) § 200.

455 Organization costs;

(

t

n)

§

Section 200.

456 Participant support costs;(u) § 200.

458 Pre-award costs;

(

v

o)

§

Section 200.462 Rearrangement and reconversion costs;

(

w

p)

§

Section 200.

467 Selling and marketing costs;

(x) § 200.470 Taxes (including Value Added Tax); and

(y) § 200.

475 Travel costs.

[78 FR 78608, Dec. 26, 2013, as amended at 79 FR 75885, Dec. 19, 2014; 85 FR 49562, Aug. 13, 2020]