2 CFR § 1108.85 - Cognizant agency for indirect costs.
---
identifier: "/us/cfr/t2/s1108.85"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "2 CFR § 1108.85 - Cognizant agency for indirect costs."
title_number: 2
title_name: "Federal Financial Assistance"
section_number: "1108.85"
section_name: "Cognizant agency for indirect costs."
chapter_name: "DEPARTMENT OF DEFENSE"
subchapter_number: "A"
subchapter_name: "GENERAL MATTERS AND DEFINITIONS"
part_number: "1108"
part_name: "DEFINITIONS OF TERMS USED IN SUBCHAPTERS A THROUGH F OF THIS CHAPTER"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "5 U.S.C. 301 and 10 U.S.C. 113."
regulatory_source: "85 FR 51230, Aug. 19, 2020, unless otherwise noted."
cfr_part: "1108"
---
# 1108.85 Cognizant agency for indirect costs.
*Cognizant agency for indirect costs* means the Federal agency responsible for reviewing, negotiating, and approving cost allocation plans and indirect cost proposals on behalf of all Federal agencies. The cognizant agency for indirect costs for a particular entity may be different than the cognizant agency for audit. The cognizant agency for indirect costs:
(a) For an institution of higher education, nonprofit organization, State, local government, or Indian tribe is assigned as described in the appendices to 2 CFR part 200. See 2 CFR 200.19 for specific citations to those appendices.
(b) For a for-profit entity, normally will be the agency with the largest dollar amount of pertinent business, as described in the Federal Acquisition Regulation at 48 CFR 42.003.