---
kind: "section"
citation: "2 C.F.R. § 200.407"
title: "2"
number: "200.407"
heading: "Prior written approval (prior approval)."
url: "https://uscodex.org/cfr/2/200.407"
---

# §200.407. Prior written approval (prior approval).


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](/cfr/2/200.306.md) Cost sharing;
- (b) [Section 200.307](/cfr/2/200.307.md) Program income;
- (c) [Section 200.308](/cfr/2/200.308.md) Revision of budget and program plans;
- (d) [Section 200.333](/cfr/2/200.333.md) Fixed amount subawards;
- (e) [Section 200.430](/cfr/2/200.430.md) Compensation—personal services, [paragraph (h)](#h);
- (f) [Section 200.431](/cfr/2/200.431.md) Compensation—fringe benefits;
- (g) [Section 200.439](/cfr/2/200.439.md) Equipment and other capital expenditures;
- (h) [Section 200.440](/cfr/2/200.440.md) Exchange rates;
- (i) [Section 200.441](/cfr/2/200.441.md) Fines, penalties, damages and other settlements;
- (j) [Section 200.442](/cfr/2/200.442.md) Fund raising and investment management costs;
- (k) [Section 200.445](/cfr/2/200.445.md) Goods or services for personal use;
- (l) [Section 200.447](/cfr/2/200.447.md) Insurance and indemnification;
- (m) [Section 200.455](/cfr/2/200.455.md) Organization costs;
- (n) [Section 200.458](/cfr/2/200.458.md) Pre-award costs;
- (o) [Section 200.462](/cfr/2/200.462.md) Rearrangement and reconversion costs;
- (p) [Section 200.475](/cfr/2/200.475.md) Travel costs.

## Notes

### Authority

Authority: 31 U.S.C. 503; 31 U.S.C. 6101-6106; 31 U.S.C. 6307; 31 U.S.C. 7501-7507.

### Source

Source: 89 FR 30136, Apr. 22, 2024, unless otherwise noted.