# 48 C.F.R. § 31.110 (2026): Indirect cost rate certification and penalties on unallowable costs

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T48_P31_S31_110

## Section

- **Citation:** 48 C.F.R. § 31.110 (2026)
- **Heading:** Indirect cost rate certification and penalties on unallowable costs
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Title 48 CFR: Federal Acquisition Regulations System / Chapter 1 / Part 31 / Subpart 31.1 / § 31.110: Indirect cost rate certification and penalties on unallowable costs.

## Text

(a) Certain contracts require certification of the indirect cost rates proposed for final payment purposes. See 42.703-2 for administrative procedures regarding the certification provisions and the related contract clause prescription. (b) If unallowable costs are included in final indirect cost settlement proposals, penalties may be assessed. See 42.709 for administrative procedures regarding the penalty assessment provisions and the related contract clause prescription. [60 FR 42658, Aug. 16, 1995, as amended at 62 FR 237, Jan. 2, 1997]

## Nearby sections

- [48 C.F.R. § 31.100 (2026) Scope of subpart.](https://www.frixlaw.com/law-library/statutes/CFR_T48_P31_S31_100.md)
- [48 C.F.R. § 31.101 (2026) Objectives.](https://www.frixlaw.com/law-library/statutes/CFR_T48_P31_S31_101.md)
- [48 C.F.R. § 31.102 (2026) Fixed-price contracts.](https://www.frixlaw.com/law-library/statutes/CFR_T48_P31_S31_102.md)
- [48 C.F.R. § 31.103 (2026) Contracts with commercial organizations.](https://www.frixlaw.com/law-library/statutes/CFR_T48_P31_S31_103.md)
- [48 C.F.R. § 31.104 (2026) Contracts with educational institutions.](https://www.frixlaw.com/law-library/statutes/CFR_T48_P31_S31_104.md)
- [48 C.F.R. § 31.105 (2026) Construction and architect-engineer contracts.](https://www.frixlaw.com/law-library/statutes/CFR_T48_P31_S31_105.md)
- [48 C.F.R. § 31.107 (2026) Contracts with State, local, and federally recognized Indian tribal governments.](https://www.frixlaw.com/law-library/statutes/CFR_T48_P31_S31_107.md)
- [48 C.F.R. § 31.108 (2026) Contracts with nonprofit organizations.](https://www.frixlaw.com/law-library/statutes/CFR_T48_P31_S31_108.md)
- [48 C.F.R. § 31.109 (2026) Advance agreements.](https://www.frixlaw.com/law-library/statutes/CFR_T48_P31_S31_109.md)
- [48 C.F.R. § 31.110 (2026) Indirect cost rate certification and penalties on unallowable costs.](https://www.frixlaw.com/law-library/statutes/CFR_T48_P31_S31_110.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T48_P31_S31_110. Check the current official text before relying on it. Not legal advice.