Subpart E: Cost principles 2024 Uniform Guidance · effective Oct 1, 2024

2 CFR 200.410: Collection of unallowable costs

2 CFR 200.410 sets one requirement for organizations that receive federal grants and cooperative agreements. Applies when you build your application and budget, and to every cost you charge after award.

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What 2 CFR 200.410 requires

1. Payment

What you must do

Refund to the Federal Government, with interest, any payments made for costs determined unallowable by the awarding Federal agency, the cognizant agency for indirect costs, or the pass-through entity, following the repayment instructions of the entity that made the determination unless Federal statute or regulation directs otherwise.

When it applies

A charged cost is determined unallowable after payment (post-award exposure created by the application's budget choices)

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Ask how 2 CFR 200.410 applies to your application

Upload the funding notice and your draft budget or narrative, and ask. Grantable answers from its compliance database of federal, agency and state rules, with citations.

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Sections 2 CFR 200.410 refers to

Sections that refer to 2 CFR 200.410

Regulation text of 2 CFR 200.410

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Payments made for costs determined to be unallowable by either the awarding Federal agency, cognizant agency for indirect costs, or pass-through entity must be refunded with interest to the Federal Government. Unless directed by Federal statute or regulation, repayments must be made in accordance with the instructions provided by the Federal agency or pass-through entity that made the allowability determination. See §§ 200.300 through 200.309, and § 200.346.

Source: eCFR · checked Sep 17, 2026

Questions about 2 CFR 200.410

What does 2 CFR 200.410 require?

Refund to the Federal Government, with interest, any payments made for costs determined unallowable by the awarding Federal agency, the cognizant agency for indirect costs, or the pass-through entity, following the repayment instructions of the entity that made the determination unless Federal statute or regulation directs otherwise.

When does 2 CFR 200.410 apply?

A charged cost is determined unallowable after payment (post-award exposure created by the application's budget choices).

Plain-English summaries for information only, not legal advice. Always check the regulation text, your award terms and your agency’s guidance.