GroundRules
48 CFR 42.705-4: 42.705-4 State and local governments.
Where this section sits in the code
- Title 48—Federal Acquisition Regulations System
- CHAPTER 1—FEDERAL ACQUISITION REGULATION
- SUBCHAPTER G—CONTRACT MANAGEMENT
- PART 42—CONTRACT ADMINISTRATION AND AUDIT SERVICES
- Subpart 42.7—Indirect Cost Rates
The OMB Uniform Guidance at 2 CFR part 200, subpart E and appendix V, concerning cost principles for state and local governments (see Subpart 31.6) establishes the cognizant agency concept and the procedures for determining a cognizant agency for approving State and local government indirect costs associated with federally-funded programs and activities. The indirect cost rates negotiated and approved by the cognizant agency for indirect costs will be used by all Federal agencies that also award contracts to these same State and local governments.
Collected 2026-08-27T02:26:29Z. Source file · JSON