28 CFR 70.27 - Allowable costs.

§ 70.27 Allowable costs.
(a) For each kind of recipient, there is a set of Federal principles for determining allowable costs. Allowability of costs must be determined in accordance with the cost principles applicable to the entity incurring the costs. Thus, allowability of costs incurred by State, local or Federally-recognized Indian tribal governments is determined in accordance with the provisions of OMB Circular A-87, “Cost Principles for State and Local Governments.” The allowability of costs incurred by non-profit organizations is determined in accordance with the provisions of OMB Circular A-122, “Cost Principles for Non-Profit Organizations.” The allowability of costs incurred by institutions of higher education is determined in accordance with the provisions of OMB Circular A-21, “Cost Principles for Educational Institutions.” The allowability of costs incurred by commercial organizations and those non-profit organizations listed in Attachment C to Circular A-122 is determined in accordance with the provisions of the Federal Acquisition Regulation (FAR) at 48 CFR part 31.
(b) OMB Circular A-122 does not cover the treatment of bid and proposal costs or independent research and development costs. The following rules apply to these costs for non-profit organizations subject to the Circular.
(1) Bid and proposal costs. Bid and proposal costs are the immediate costs of preparing bids, proposals, and applications for Federal and non-Federal awards, contracts, and agreements, including the development of scientific, costs, and other data needed to support the bids, proposals, and applications. Bid and proposal costs of the current accounting period are all allowable as indirect costs. Bid and proposal costs of past accounting periods are unallowable in the current period. However, if the recipient's established practice is to treat these costs by some other method, they may be accepted if they are found to be reasonable and equitable. Bid and proposal costs do not include independent research and development costs covered by paragraph (b)(2) of this section, or preaward costs covered by Attachment B, Paragraph 33 of OMB Circular A-122.
(2) Independent Research and Development costs. Independent research and development shall must be allocated its proportionate share of indirect costs on the same basis as the allocation of indirect costs to sponsored research and development. The costs of independent research and development, including its proportionate share of indirect costs, are unallowable.
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This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.

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United States Code

§ 3711 - Establishment of Office of Justice Programs

§ 3712 - Duties and functions of Assistant Attorney General

§ 3712a - Office of Weed and Seed Strategies

§ 3712b - Weed and Seed strategies

§ 3712c - Inclusion of Indian tribes

§ 3712d - Transferred

§ 3712e - Community Capacity Development Office

§ 3712f - Division of Applied Law Enforcement Technology

§ 3712g - Availability of funds

§ 3712h - Office of Audit, Assessment, and Management

§ 3713 - State grant program for training and prosecution of computer crimes

§ 3713a - Local law enforcement grants

§ 3713b - Improved investigative and forensic resources for enforcement of laws related to intellectual property crimes

§ 3713c - Additional funding for resources to investigate and prosecute intellectual property crimes and other criminal activity involving computers

§ 3713d - Annual reports

§ 3714 - Grant program for State and local domestic preparedness support

§ 3714a - Grants to States for threat assessment databases

§ 3715 - Office of Justice Programs grants, cooperative agreements, and contracts

§ 3715a - Consolidation of financial management systems of Office of Justice Programs

§ 3716 - Support for criminal investigations and prosecutions by State, local, and tribal law enforcement officials

§ 3716a - Grant program

§ 5601 - Findings

§ 5602 - Purposes

§ 5603 - Definitions

§ 10601 - Crime Victims Fund

§ 10602 - Crime victim compensation

§ 10603 - Crime victim assistance

§ 10603a - Child abuse prevention and treatment grants

§ 10603b - Compensation and assistance to victims of terrorism or mass violence

§ 10603c - Compensation to victims of international terrorism

§ 10603d - Crime victims legal assistance grants

§ 10603e - Crime victims notification grants

§ 10604 - Administrative provisions

§ 10605 - Establishment of Office for Victims of Crime

§ 10606 - Repealed. Pub. L. 108–405, title I, § 102(c), Oct. 30, 2004, 118 Stat. 2264

§ 10607 - Services to victims

§ 10608 - Closed circuit televised court proceedings for victims of crime