# 48 CFR § 31.110: 31.110 Indirect cost rate certification and penalties on unallowable costs

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-48-31.110

## Section

- **Citation:** 48 CFR § 31.110
- **Heading:** 31.110 Indirect cost rate certification and penalties on unallowable costs
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** September 22, 2026
- **Source:** Publisher's official text
- **Location:** Title 48—Federal Acquisition Regulations System > CHAPTER 1—FEDERAL ACQUISITION REGULATION > SUBCHAPTER E—GENERAL CONTRACTING REQUIREMENTS > PART 31—CONTRACT COST PRINCIPLES AND PROCEDURES > Subpart 31.1—Applicability

## 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 CFR § 31.100 31.100 Scope of subpart.](https://www.frixlaw.com/law-library/statutes/ecfr-48-31.100.md)
- [48 CFR § 31.101 31.101 Objectives.](https://www.frixlaw.com/law-library/statutes/ecfr-48-31.101.md)
- [48 CFR § 31.102 31.102 Fixed-price contracts.](https://www.frixlaw.com/law-library/statutes/ecfr-48-31.102.md)
- [48 CFR § 31.103 31.103 Contracts with commercial organizations.](https://www.frixlaw.com/law-library/statutes/ecfr-48-31.103.md)
- [48 CFR § 31.104 31.104 Contracts with educational institutions.](https://www.frixlaw.com/law-library/statutes/ecfr-48-31.104.md)
- [48 CFR § 31.105 31.105 Construction and architect-engineer contracts.](https://www.frixlaw.com/law-library/statutes/ecfr-48-31.105.md)
- [48 CFR § 31.107 31.107 Contracts with State, local, and federally recognized Indian tribal governments.](https://www.frixlaw.com/law-library/statutes/ecfr-48-31.107.md)
- [48 CFR § 31.108 31.108 Contracts with nonprofit organizations.](https://www.frixlaw.com/law-library/statutes/ecfr-48-31.108.md)
- [48 CFR § 31.109 31.109 Advance agreements.](https://www.frixlaw.com/law-library/statutes/ecfr-48-31.109.md)
- [48 CFR § 31.110 31.110 Indirect cost rate certification and penalties on unallowable costs.](https://www.frixlaw.com/law-library/statutes/ecfr-48-31.110.md)
- [48 CFR § 31.201-1 31.201-1 Composition of total cost.](https://www.frixlaw.com/law-library/statutes/ecfr-48-31.201-1.md)
- [48 CFR § 31.201-2 31.201-2 Determining allowability.](https://www.frixlaw.com/law-library/statutes/ecfr-48-31.201-2.md)
- [48 CFR § 31.201-3 31.201-3 Determining reasonableness.](https://www.frixlaw.com/law-library/statutes/ecfr-48-31.201-3.md)
- [48 CFR § 31.201-4 31.201-4 Determining allocability.](https://www.frixlaw.com/law-library/statutes/ecfr-48-31.201-4.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/ecfr-48-31.110. Check the current official text before relying on it. Not legal advice.