[Code of Federal Regulations]

[Title 49, Volume 1]

[Revised as of October 1, 2005]

From the U.S. Government Printing Office via GPO Access

[CITE: 49CFR19.27]



[Page 162-163]

 

                        TITLE 49--TRANSPORTATION

 

          Subtitle A--Office of the Secretary of Transportation

 

PART 19_UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND AGREEMENTS 

WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, AND OTHER NON-PROFIT 

ORGANIZATIONS--Table of Contents

 

                    Subpart C_Post-Award Requirements

 

Sec. 19.27  Allowable costs.



    For each kind of recipient, there is a set of Federal principles for 

determining allowable costs. Allowability of costs shall 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 hospitals is determined in accordance with the 

provisions of Appendix E of 45 CFR part 74, ``Principles for Determining 

Costs Applicable to Research and Development Under Grants and Contracts 

with Hospitals.'' The allowability of costs incurred by commercial 

organizations



[[Page 163]]



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.