---
kind: "section"
citation: "2 C.F.R. § 200.419"
title: "2"
number: "200.419"
heading: "Cost accounting standards."
url: "https://uscodex.org/cfr/2/200.419"
---

# §200.419. Cost accounting standards.


An IHE that receive an aggregate total $50 million or more in Federal awards and instruments subject to this subpart (as specified in [§ 200.101](/cfr/2/200.101.md)) in its most recently completed fiscal year must comply with the Cost Accounting Standards Board's cost accounting standards located at 48 CFR [9905.501](/cfr/48/9905.501.md), [9905.502](/cfr/48/9905.502.md), [9905.505](/cfr/48/9905.505.md), and [9905.506](/cfr/48/9905.506.md). CAS-covered contracts and subcontracts awarded to the IHEs are subject to the broader range of CAS requirements at 48 CFR [9900 through 9999](/cfr/48/9900..9999.md) and [48](/cfr/48/48.md) CFR [part 30](/cfr/2/part30.md) (FAR [Part 30](/cfr/2/part30.md)).


## 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.