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Code of Federal Regulations (Last Updated: May 6, 2024) |
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Title 2 - Grants and Agreements |
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Subtitle A - Office of Management and Budget Guidance for Grants and Agreements |
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Chapter II - Office of Management and Budget Guidance |
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Part 200 - Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards |
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Subpart E - Cost Principles |
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General Provisions for Selected Items of Cost |
§ 200.444 - General costs of government.
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§ 200.444 General costs of government.
(a) For states, local governments, and Indian Tribes, the general costs of government are unallowable (except as provided in § 200.474 Travel costs475). Unallowable costs include:
(1) Salaries and expenses of the Office of the Governor of a state or the chief executive of a local government or the chief executive of an Indian tribe;
(2) Salaries and other expenses of a state legislature, tribal council, or similar local governmental body, such as a county supervisor, city council, school board, etc., whether incurred for purposes of legislation or executive direction;
(3) Costs of the judicial branch of a government;
(4) Costs of prosecutorial activities unless treated as a direct cost to a specific program if authorized by statute or regulation (however, this does not preclude the allowability of other legal activities of the Attorney General as described in § 200.435 Defense and prosecution of criminal and civil proceedings, claims, appeals and patent infringements); and
(5) Costs of other general types of government services normally provided to the general public, such as fire and police, unless provided for as a direct cost under a program statute or regulation.
(b) For Indian tribes and Councils of Governments (COGs) (see definition for Local government in § 200.64 Local government1 of this part), up to 50% of salaries and expenses directly attributable to managing and operating Federal programs by the chief executive and his or her staff can be included in the indirect cost calculation without documentation.
[78 FR 78608, Dec. 26, 2013, as amended at 79 FR 75886, Dec. 19, 2014; 85 FR 49568, Aug. 13, 2020]