(a) Allocability and allowability of costs will be determined in accordance with 2 CFR part 200, subpart E.
(b) Costs incurred for the purchase of land or the construction of buildings are not allowable.
[49 FR 41004, Oct. 18, 1984, as amended at 79 FR 76062, Dec. 19, 2014]
authority: Sec. 103 of the Clean Air Act, as amended (
42 U.S.C. 7403), secs. 104(g), 109, and 111 of the Clean Water Act, as amended (
33 U.S.C. 1254(g), 1259, and 1261), secs. 7007 and 8001 of the Solid Waste Disposal Act, as amended (
42 U.S.C. 6977 and 6981); sec. 1442 of the Safe Drinking Water Act, as amended (
42 U.S.C. 300j-1).
2 CFR 200
cite as: 40 CFR 45.145