Cognizant agency for indirect costs

Cognizant agency for indirect costs means the Federal agency responsible for reviewing, negotiating, and approving cost allocation plans or indirect cost proposals developed under this part on behalf of all Federal agencies. The cognizant agency for indirect cost is not necessarily the same as the cognizant agency for audit. For assignments of cognizant agencies see the following:
(1) For IHEs: Appendix III to part 75 C.11.
(2) For nonprofit organizations: Appendix IV to part 75 C.2.a.
(3) For state and local governments: Appendix V to part 75 F.1.
(4) For Indian tribes: Appendix VII to part 75 D.1.


45 CFR § 75.2

Scoping language

These are the definitions for terms used in this part. Different definitions may be found in Federal statutes or regulations that apply more specifically to particular program or activities. These definitions could be supplemented by additional instructional information provided in in governmentwide standard information collections.

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