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Federal regulations · Through 2026-08-25 · Newer source version available

2 CFR 200.460: Proposal costs.

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Where this section sits in the code
  1. Title 2—Federal Financial Assistance
  2. Subtitle A—Office of Management and Budget Guidance for Federal Financial Assistance
  3. CHAPTER II—OFFICE OF MANAGEMENT AND BUDGET GUIDANCE
  4. PART 200—UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS
  5. Subpart E—Cost Principles

Proposal costs are the costs of preparing bids, proposals, or applications on potential Federal and non-Federal awards or projects, including developing data necessary to support the recipient's or subrecipient's bids or proposals. Proposal costs of the current accounting period of both successful and unsuccessful bids and proposals normally should be treated as indirect costs and allocated to all current activities of the recipient or subrecipient. No proposal costs of past accounting periods may be allocated to the current period.

Collected 2026-08-27T02:23:42Z. Source file · JSON

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