3. Specific Cost Guidance by Category
3.18. Fines and penalties
Ref: 2 CFR Part 200, §200.441.
Costs resulting from violations of, or
failure of the institution to comply with, Federal, State, and local or foreign laws and regulations
are unallowable, except when incurred as a result of compliance with specific provisions of
the sponsored agreement, or instructions in writing from the authorized official of the
sponsoring agency authorizing in advance such payments.