Recipients 

2 CFR 200.1 "Recipient" means an entity, usually but not limited to non-Federal entities that receives a Federal award directly from a Federal awarding agency. The term recipient does not include subrecipients or individuals that are beneficiaries of the award.

The cognizant agency for indirect costs means the Federal agency responsible for reviewing, negotiating, and approving cost allocation plans or indirect cost proposals developed under this part on behalf of all Federal agencies. The cognizant agency for indirect cost is not necessarily the same as the cognizant agency for audit. For assignments of cognizant agencies see the following:

1. For Institutions of Higher Education (IHEs): Appendix III to this part, paragraph C.11.
2. For nonprofit organizations: Appendix IV to this part, paragraph C.2.a.
3. For State and local governments: Appendix V to this part, paragraph F.1.

2 CFR Appendix-V-to-Part-200 F.1. "Department of Education"
The United States Department of Education is designated the cognizant agency for indirect costs by the United States Office of Management and Budget (OMB): 
State Education Agencies (SEA) - the United States Department Education Indirect Cost Division will review, negotiate, and approve the indirect cost rates.
Local Education Agencies (LEA) and School Districts - indirect cost rate review, negotiate, and approval are delegated to State Education Agencies (SEA) per 34 CFR 75.561(b) & 34 CFR 76.561(b). 


4. For Indian tribes: Appendix VII to this part, paragraph D.1.

Subrecipients

2 CFR 200.1 "Subrecipient" means an entity, usually but not limited to non-Federal entities, that receives a subaward from a pass-through entity to carry out part of a Federal award; but does not include an individual that is a beneficiary of such award. A subrecipient may also be a recipient of other Federal awards directly from a Federal awarding agency.

2 CFR 200.332(a)(4)

4. 
   
1. An approved federally recognized indirect cost rate negotiated between the subrecipient and the Federal Government. If no approved rate exists, the pass-through entity must determine the appropriate rate in collaboration with the subrecipient, which is either:
1. The negotiated indirect cost rate between the pass-through entity and the subrecipient; which can be based on a prior negotiated rate between a different PTE and the same subrecipient. If basing the rate on a previously negotiated rate, the pass-through entity is not required to collect information justifying this rate, but may elect to do so;
2. The de minimis indirect cost rate.
2. (ii) The pass-through entity must not require use of a de minimis indirect cost rate if the subrecipient has a Federally approved rate. Subrecipients can elect to use the cost allocation method to account for indirect costs in accordance with § 200.405(d).