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 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 Institutions of Higher Education (IHEs): Appendix III, paragraph C.11. (2) For nonprofit organizations: Appendix IV, paragraph C.2.a. (3) For State and local governments: Appendix V, paragraph F.1. (4) For Indian Tribes: Appendix VII, paragraph D.1.