136 - Subpart E: Cost Principles

Subpart E provisions from §200.400 to §200.476 present the cost principles for the uniform guidance. Categories in Subpart E include: general provisions (§200.400 and §200.401); basic considerations (§200.402 to §200.411); direct and indirect (F&A) costs (§200.412 to §200.415); special considerations for states, local governments and Indian tribes (§200.416 and §200.417); special considerations for institutions of higher education (§200.418 and §200.419); and general provisions for selected items of cost (§200.420 to §200.476). While Subpart E cost principles are generally associated with post-award procedures, they are also important for pre-award staff,… Read More