48 CFR 31.602 : Federal Acquisition Regulations System (Section 1.000 To Parts 9906-9999) — Federal Acquisition Regulation (Parts 1 - 99) (Section 1.000 To Parts 54-99) — General Contracting Requirements (Parts 27 - 33) (Section 27.000 To Section 33.215) — Contract Cost Principles And Procedures (Section 31.000 To Section 31.703) — Contracts With State, Local, And Federally Recognized Indian Tribal Governments (Section 31.601 To Section 31.603) — General.

Office of Management and Budget (OMB) Circular No. A-87, Cost Principles for State and Local Governments, Revised, sets forth the principles for determining the allowable costs of contracts and subcontracts with State, local, and federally recognized Indian tribal governments. These principles are for cost determination and are not intended to identify the circumstances or dictate the extent of Federal and State or local participation in financing a particular contract.