Guide section list
Comprehensive reference guide
Proposal costs
Subpart E: Cost Principles
Definitions Accordion Closed
200.460 Proposal Costs
Proposal costs are the costs of preparing bids, proposals, or applications on potential Federal and non-Federal awards or projects, including the development of data necessary to support the non-Federal entity’s bids or proposals.
Text Accordion Closed
200.460 Proposal Costs
Proposal costs of the current accounting period of both successful and unsuccessful bids and proposals normally should be treated as indirect (F&A) costs.
Explanation Accordion Closed
No change from OMB Circular A-21.
Application Accordion Closed
Agency prior written approval is required to incur proposal development costs.
Contact OSP to submit a request to the awarding agency for approval of proposal costs.
Comments on agency implementation policies/procedures Accordion Closed
No updates at this time.