Section 31.703 - Requirements(a) Contracts which refer to this subpart 31.7 for determining allowable costs 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 IV in effect on the date of the contract.(b) Agencies are not expected to place additional restrictions on individual items of cost. However, under 10 U.S.C. 3744 and 41 U.S.C. 4304 , the costs cited in 31.603(b) are unallowable.48 FR 42301, Sept. 19, 1983, as amended at 60 FR 42661, Aug. 16, 1995; 79 FR 24211 , Apr. 29, 2014; 81 FR 45853 , July 14, 2016; 87 FR 73899 , Dec. 1, 2022 81 FR 45853 , 7/14/2016; 87 FR 73899 , 12/30/2022