{"data":{"id":"us/2-cfr-2900.3","jurisdiction":"us","citation":"2 CFR 2900.3","heading":"Questioned cost.","body":"In the DOL, in addition to the guidance contained in 2 CFR 200.1, a questioned cost means a cost that is questioned by an auditor, Federal Project Officer, Grant Officer, or other authorized Awarding agency representative because of an audit or monitoring finding:\n(a) Which resulted from a violation or possible violation of a statute, regulation, or the terms and conditions of a Federal award, including for funds used to match Federal funds;\n(b) Where the costs, at the time of the audit, are not supported by adequate documentation; or\n(c) Where the costs incurred appear unreasonable and do not reflect the actions a prudent person would take in the circumstances.\n(d) Questioned costs are not an improper payment until reviewed and confirmed to be improper as defined in OMB Circular A-123 Appendix C (see also the definition of improper payment in 2 CFR 200.1).","path":["Title 2—Federal Financial Assistance","Subtitle B—Federal Agency Regulations for Grants and Agreements","CHAPTER XXIX—DEPARTMENT OF LABOR","PART 2900—UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS","Subpart A—Acronyms and Definitions"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-2.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:23:42Z","sha256":"e6649ea4f77fe621d36f10eaeb7ef9a9ce1c15b951b51ca16d64451db6e82f94","source_id":"us-cfr","stale":true,"prev":"us/2-cfr-2900.2","next":"us/2-cfr-2900.4"},"notice":"GroundRules: Original legal text. Not legal advice."}