Allowable and Non-Allowable Costs Guidance
3. Specific Cost Guidance by Category
3.26. Losses on other awards or contracts
Ref: 2 CFR Part 200, §200.451.
Any excess of costs
over income under any other sponsored agreement or contract of any nature is unallowable.
This includes, but is not limited to, the institution's contributed portion by reason of cost sharing
agreements or under recoveries via negotiation of flat amounts for F&A costs.