Cognizant Federal agency. (a) For contractors other than edu- cational institutions and nonprofit or- ganizations, the cognizant Federal agency normally will be the agency with the largest dollar amount of nego- tiated contracts, including options. For educational institutions and nonprofit organizations, the cognizant Federal agency is established according to Sub- section G.11 of OMB Circular A–21, Cost Principles for Educational Institutions, and Attachment A, Subsection E.2, of OMB Circular A–122, Cost Principles for Nonprofit Organizations, respectively.
Cognizant Federal agency. (a) For contractors other than edu- cational institutions and nonprofit or- ganizations, the cognizant Federal agency normally will be the agency with the largest dollar amount of nego- tiated contracts, including options. For educational institutions (defined as in- stitutions of higher education in the OMB Uniform Guidance at 2 CFR part 200, subpart A, and 20 U.S.C. 1001) and nonprofit organizations (as defined in the OMB Uniform Guidance at 2 CFR part 200), the cognizant Federal agency for indirect costs is established accord- ing to the OMB Uniform Guidance at 2 CFR part 200, appendices III and IV, re- spectively.
