Under any given Federal award, the reasonableness and allocability of certain items of costs may be difficult to determine. In order to avoid subsequent disallowance or dispute based on unreasonableness or nonallocability, the non-Federal entity may seek the prior written approval of the cognizant agency for indirect costs or the Federal awarding agency in advance of the incurrence of special or unusual costs. Prior written approval should include the timeframe or scope of the agreement. The absence of prior written approval on any element of cost will not, in itself, affect the reasonableness or allocability of that element, unless prior approval is specifically required for allowability as described under certain circumstances in the following sections of this part:

§ 200.201 Use of grant agreements (including fixed amount awards), cooperative agreements, and contracts, paragraph (b)(5);

§ 200.306 Cost sharing or matching;

§ 200.307 Program income;

§ 200.308 Revision of budget and program plans;

§ 200.311 Real property;

§ 200.313 Equipment;

§ 200.332 Fixed amount subawards;

§ 200.413 Direct costs, paragraph (c);

§ 200.430 Compensation—personal services, paragraph (h);

§ 200.431 Compensation—fringe benefits;

§ 200.438 Entertainment costs;

§ 200.439 Equipment and other capital expenditures;

§ 200.440 Exchange rates;

§ 200.441 Fines, penalties, damages and other settlements;

§ 200.442 Fund raising and investment management costs;

§ 200.445 Goods or services for personal use;

§ 200.447 Insurance and indemnification;

§ 200.454 Memberships, subscriptions, and professional activity costs, paragraph (c);

§ 200.455 Organization costs;

§ 200.456 Participant support costs;

§ 200.458 Pre-award costs;

§ 200.462 Rearrangement and reconversion costs;

§ 200.467 Selling and marketing costs;

§ 200.470 Taxes (including Value Added Tax); and

§ 200.474 Travel costs.