---
kind: "section"
citation: "48 C.F.R. § 31.110"
title: "48"
number: "31.110"
heading: "Indirect cost rate certification and penalties on unallowable costs."
url: "https://uscodex.org/cfr/48/31.110"
---

# §31.110. Indirect cost rate certification and penalties on unallowable costs.

- (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.

## Notes

### Amendments

[60 FR 42658, Aug. 16, 1995, as amended at 62 FR 237, Jan. 2, 1997]

### Authority

Authority: 40 U.S.C. 121(c); 10 U.S.C. chapter 4 and 10 U.S.C. chapter 137 legacy provisions (see 10 U.S.C. 3016); and 51 U.S.C. 20113.

### Source

Source: 48 FR 42301, Sept. 19, 1983, unless otherwise noted.

### Amendments

[60 FR 42658, Aug. 16, 1995, as amended at 62 FR 237, Jan. 2, 1997]