2 CFR § 200.410 - Collection of unallowable costs.

---
identifier: "/us/cfr/t2/s200.410"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "2 CFR § 200.410 - Collection of unallowable costs."
title_number: 2
title_name: "Federal Financial Assistance"
section_number: "200.410"
section_name: "Collection of unallowable costs."
chapter_name: "OFFICE OF MANAGEMENT AND BUDGET GUIDANCE"
part_number: "200"
part_name: "UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "31 U.S.C. 503; 31 U.S.C. 6101-6106; 31 U.S.C. 6307; 31 U.S.C. 7501-7507."
regulatory_source: "89 FR 30136, Apr. 22, 2024, unless otherwise noted."
cfr_part: "200"
---


# 200.410 Collection of unallowable costs.

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.