# 2 C.F.R. § 200.407 (2026): Prior written approval (prior approval)

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T2_P200_S200_407

## Section

- **Citation:** 2 C.F.R. § 200.407 (2026)
- **Heading:** Prior written approval (prior approval)
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Title 2 CFR: Federal Financial Assistance / Chapter II: OFFICE OF MANAGEMENT AND BUDGET GUIDANCE / Part 200: UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS / Subpart E: Cost Principles / § 200.407: § 200.407   Prior written approval (prior approval).

## Text

The reasonableness and allocability of certain costs under Federal awards may be difficult to determine. To avoid subsequent disallowance or dispute based on unreasonableness or nonallocability, the recipient may seek the prior written approval of the Federal agency (or, for indirect costs, the cognizant agency for indirect costs) before incurring the cost. The absence of prior written approval on any element of cost will not, in itself, affect the reasonableness or allocability of that cost unless prior approval is specifically required for allowability as described under certain circumstances in the following sections:
(a) Section 200.306 Cost sharing;
(b) Section 200.307 Program income;
(c) Section 200.308 Revision of budget and program plans;
(d) Section 200.333 Fixed amount subawards;
(e) Section 200.430 Compensation—personal services, paragraph (h);
(f) Section 200.431 Compensation—fringe benefits;
(g) Section 200.439 Equipment and other capital expenditures;
(h) Section 200.440 Exchange rates;
(i) Section 200.441 Fines, penalties, damages and other settlements;
(j) Section 200.442 Fund raising and investment management costs;
(k) Section 200.445 Goods or services for personal use;
(l) Section 200.447 Insurance and indemnification;
(m) Section 200.455 Organization costs;
(n) Section 200.458 Pre-award costs;
(o) Section 200.462 Rearrangement and reconversion costs;
(p) Section 200.475 Travel costs.

## Nearby sections

- [2 C.F.R. § 200.400 (2026) § 200.400   Policy guide.](https://www.frixlaw.com/law-library/statutes/CFR_T2_P200_S200_400.md)
- [2 C.F.R. § 200.401 (2026) § 200.401   Application.](https://www.frixlaw.com/law-library/statutes/CFR_T2_P200_S200_401.md)
- [2 C.F.R. § 200.402 (2026) § 200.402   Composition of costs.](https://www.frixlaw.com/law-library/statutes/CFR_T2_P200_S200_402.md)
- [2 C.F.R. § 200.403 (2026) § 200.403   Factors affecting allowability of costs.](https://www.frixlaw.com/law-library/statutes/CFR_T2_P200_S200_403.md)
- [2 C.F.R. § 200.404 (2026) § 200.404   Reasonable costs.](https://www.frixlaw.com/law-library/statutes/CFR_T2_P200_S200_404.md)
- [2 C.F.R. § 200.405 (2026) § 200.405   Allocable costs.](https://www.frixlaw.com/law-library/statutes/CFR_T2_P200_S200_405.md)
- [2 C.F.R. § 200.406 (2026) § 200.406   Applicable credits.](https://www.frixlaw.com/law-library/statutes/CFR_T2_P200_S200_406.md)
- [2 C.F.R. § 200.407 (2026) § 200.407   Prior written approval (prior approval).](https://www.frixlaw.com/law-library/statutes/CFR_T2_P200_S200_407.md)
- [2 C.F.R. § 200.408 (2026) § 200.408   Limitation on allowance of costs.](https://www.frixlaw.com/law-library/statutes/CFR_T2_P200_S200_408.md)
- [2 C.F.R. § 200.409 (2026) § 200.409   Special considerations.](https://www.frixlaw.com/law-library/statutes/CFR_T2_P200_S200_409.md)
- [2 C.F.R. § 200.410 (2026) § 200.410   Collection of unallowable costs.](https://www.frixlaw.com/law-library/statutes/CFR_T2_P200_S200_410.md)
- [2 C.F.R. § 200.411 (2026) § 200.411   Adjustment of previously negotiated indirect cost rates containing unallowable costs.](https://www.frixlaw.com/law-library/statutes/CFR_T2_P200_S200_411.md)
- [2 C.F.R. § 200.412 (2026) § 200.412   Classification of costs.](https://www.frixlaw.com/law-library/statutes/CFR_T2_P200_S200_412.md)
- [2 C.F.R. § 200.413 (2026) § 200.413   Direct costs.](https://www.frixlaw.com/law-library/statutes/CFR_T2_P200_S200_413.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T2_P200_S200_407. Check the current official text before relying on it. Not legal advice.