§ 1128.620. Allowability of unrecovered indirect costs as cost sharing or matching.
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/us/cfr/t2/s§ 1128.620·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)OMB guidance. The OMB guidance in 2 CFR 200.306(c) provides that unrecovered indirect costs may only be included as part of cost sharing and matching with the prior approval of the Federal awarding agency.
(b)DoD implementation. DoD Components must allow any recipient that either has an approved negotiated indirect cost rate or is using the de minimis rate described in 2 CFR 200.414(f) to count unrecovered indirect costs toward any required cost sharing or matching under awards. The basis for this policy is that recipients' indirect costs that are allowable and allocable to DoD projects and programs are legitimate costs of carrying out those projects and programs.
(c)Award terms and conditions. To implement the policy in paragraph
(b)of this section, a DoD Component's general terms and conditions must include the wording appendix F to this part provides as Section C of FMS Article VI unless a statute requires otherwise.
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§ 1128.620
Allowability of unrecovered indirect costs as cost sharing or matching.
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