§ 200.84 - Questioned cost.

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Questioned cost means a cost that is questioned by the auditor because of an audit finding:

Which resulted from a violation or possible violation of a statute, regulation, or the terms and conditions of a Federal award, including for funds used to match Federal funds;

Where the costs, at the time of the audit, are not supported by adequate documentation; or

Where the costs incurred appear unreasonable and do not reflect the actions a prudent person would take in the circumstances.