§2900.3. Questioned cost.
2 C.F.R. § 2900.3
In the DOL, in addition to the guidance contained in 2 CFR 200.1, a questioned cost means a cost that is questioned by an auditor, Federal Project Officer, Grant Officer, or other authorized Awarding agency representative because of an audit or monitoring finding:
Which resulted from a violation or possible violation of a statute, regulation, or the terms and conditions of a Federal award, including for funds used to match Federal funds;
Where the costs, at the time of the audit, are not supported by adequate documentation; or
Where the costs incurred appear unreasonable and do not reflect the actions a prudent person would take in the circumstances.
Questioned costs are not an improper payment until reviewed and confirmed to be improper as defined in OMB Circular A-123 Appendix C (see also the definition of improper payment in 2 CFR 200.1).
Notes, amendments, and revision history
Amendments
[79 FR 76081, Dec. 19, 2014, as amended at 80 FR 81440, Dec. 30, 2015; 86 FR 22108, Apr. 27, 2021]
Authority
Authority: 5 U.S.C. 301; 2 CFR 200.
Source
Source: 79 FR 76081, Dec. 19, 2014, unless otherwise noted.
Amendments
[79 FR 76081, Dec. 19, 2014, as amended at 80 FR 81440, Dec. 30, 2015; 86 FR 22108, Apr. 27, 2021]