44 CFR § 206.439 - Allowable costs.

---
identifier: "/us/cfr/t44/s206.439"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "44 CFR § 206.439 - Allowable costs."
title_number: 44
title_name: "Emergency Management and Assistance"
section_number: "206.439"
section_name: "Allowable costs."
chapter_name: "FEDERAL EMERGENCY MANAGEMENT AGENCY, DEPARTMENT OF HOMELAND SECURITY"
subchapter_number: "D"
subchapter_name: "DISASTER ASSISTANCE"
part_number: "206"
part_name: "FEDERAL DISASTER ASSISTANCE"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "Robert T. Stafford Disaster Relief and Emergency Assistance Act, 42 U.S.C. 5121 through 5207; Homeland Security Act of 2002, 6 U.S.C. 101  Department of Homeland Security Delegation 9001.1; sec. 1105, Pub. L. 113-2, 127 Stat. 43 (42 U.S.C. 5189a note)."
regulatory_source: "54 FR 11615, Mar. 21, 1989, unless otherwise noted."
cfr_part: "206"
---


# 206.439 Allowable costs.

(a) General requirements for determining allowable costs are established in 2 CFR part 200, Cost Principles. Exceptions to those requirements as allowed in 2 CFR 200.101 and 2 CFR 200.102 are explained in paragraph (b) of this section.

(b) Administrative and management costs for major disasters will be paid in accordance with 44 CFR part 207.

(c) *Pre-award costs.* FEMA may fund eligible pre-award planning or project costs at its discretion and as funds are available. Recipients and subrecipients may be reimbursed for eligible pre-award costs for activities directly related to the development of the project or planning proposal. These costs can only be incurred during the open application period of the grant program. Costs associated with implementation of the activity but incurred prior to grant award are not eligible. Therefore, activities where implementation is initiated or completed prior to award are not eligible and will not be reimbursed.

[72 FR 57875, Oct. 11, 2007, as amended at 72 FR 61750, Oct. 31, 2007; 79 FR 76086, Dec. 19, 2014; 86 FR 50679, Sept. 10, 2021]