FAR and DFARS › FAR Part 31: Contract Cost Principles and Procedures › Subpart 31.3

FAR 31.303 Requirements.

The codified text (eCFR, as of 2026-10-02). Under the Revolutionary FAR Overhaul ↗, agencies follow class deviations with new text for many parts while the formal rules go through the Federal Register: check the solicitation and your contract's clauses, which rule.

In plain English

This section says that when a contract refers to Subpart 31.3 to decide allowable costs for educational institutions, the contract is treated as referring to the OMB Uniform Guidance at 2 CFR part 200, subpart E and appendix III as in effect on the contract date. The contracting officer determines allowability under that guidance. It also states agencies are not expected to add extra restrictions on individual cost items.

Applies to: Contracts with educational institutions that refer to Subpart 31.3 for allowable cost determinations

Key terms: educational institutions · institutions of higher education · OMB Uniform Guidance · allowable costs · contracting officer

Written by AI from this section's text. A guide, not legal advice: the text below rules.

The text

(a) Contracts that refer to this subpart 31.3 for determining allowable costs under contracts with educational institutions (defined as institutions of higher education in the OMB Uniform Guidance at 2 CFR part 200, subpart A, and 20 U.S.C. 1001) shall be deemed to refer to, and shall have the allowability of costs determined by the contracting officer in accordance with, the OMB Uniform Guidance at 2 CFR part 200, subpart E and appendix III, in effect on the date of the contract.

(b) Agencies are not expected to place additional restrictions on individual items of cost.

← 31.302 General. · 31.601 Purpose. →

Rule changes for FAR Part 31

Source: eCFR, 48 CFR chapters 1 and 2 (GPO GovInfo bulk data) ↗. Plain words for the terms: glossary.

FAR 31.303 Requirements · SpendQuery