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Cognizant Agency for Indirect Costs

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 Institutions of Higher Education (IHEs).

(2)   For nonprofit organizations.

(3)   For State and local governments.

(4)   For Indian tribes.


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