Statutes, codes, and regulations
Code of Federal Regulations
Title 45 - PUBLIC WELFARESubtitle A - DEPARTMENT OF HEALTH AND HUMAN SERVICESSubchapter A - GENERAL ADMINISTRATIONPart 75 - UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR HHS AWARDSSubpart E - COST PRINCIPLES
GENERAL PROVISIONS FOR SELECTED ITEMS OF COST
Section 75.451 - Losses on other awards or contracts

45 C.F.R. § 75.451

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Current through September 30, 2024
Section 75.451 - Losses on other awards or contracts

Any excess of costs over income under any other award or contract of any nature is unallowable. This includes, but is not limited to, the non-Federal entity's contributed portion by reason of cost-sharing agreements or any under-recoveries through negotiation of flat amounts for indirect (F & A) costs. Also, any excess of costs over authorized funding levels transferred from any award or contract to another award or contract is unallowable. All losses are not allowable indirect (F & A) costs and are required to be included in the appropriate indirect cost rate base for allocation of indirect costs.

45 C.F.R. §75.451