Cognizant agency for F&A costs

Translations missing. Please help us to translate this therm

Taimu: Cognizant agency for F&A costs means the Federal agency responsible for reviewing, negotiating, and approving cost allocation plans or F&A cost proposals developed under this part on behalf of all Federal agencies. The cognizant agency for F&A cost is not necessarily the same as the cognizant agency for audit. For assignments of cognizant agencies see the following: (a) For IHEs: Appendix III to Part 200—F&A Costs Identification and Assignment, and Rate Determination for Institutions of Higher Education (IHEs), paragraph C.11. (b) For nonprofit organizations: Appendix IV to Part 200—F&A Costs Identification and Assignment, and Rate Determination for Nonprofit Organizations, paragraph C.2.a. (c) For state and local governments: Appendix V to Part 200—State/Local Governmentwide Central Service Cost Allocation Plans, paragraph F.1. (d) For Indian tribes: Appendix VII to Part 200—States and Local Government and Indian Tribe Indirect Cost Proposal, paragraph D.1.