[Code of Federal Regulations] [Title 22, Volume 1] [Revised as of April 1, 2003] From the U.S. Government Printing Office via GPO Access [CITE: 22CFR226.45] [Page 992] TITLE 22--FOREIGN RELATIONS CHAPTER II--AGENCY FOR INTERNATIONAL DEVELOPMENT PART 226--ADMINISTRATION OF ASSISTANCE AWARDS TO U.S. NON-GOVERNMENTAL ORGANIZATIONS--Table of Contents Subpart C--Post-award Requirements Sec. 226.45 Cost and price analysis. Some form of cost or price analysis shall be made and documented in the procurement files in connection with every procurement action. Price analysis may be accomplished in various ways, including the comparison of price quotations submitted, market prices and similar indicia, together with discounts. Cost analysis is the review and evaluation of each element of cost to determine reasonableness, allocability and allowability.