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Code of Federal Regulations (Last Updated: November 8, 2024) |
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Title 2 - Grants and Agreements |
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Subtitle A - Office of Management and Budget Guidance for Grants and Agreements |
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Chapter II - Office of Management and Budget Guidance |
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Part 200 - Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards |
Part 200 - Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards
| Subpart A - Acronyms and Definitions |
| Acronyms |
| § 200.0 - Acronyms. |
| § 200.1 - Definitions. |
| § 200.2 - Acquisition cost. |
| § 200.3 - Advance payment. |
| § 200.4 - Allocation. |
| § 200.5 - Audit finding. |
| § 200.6 - Auditee. |
| § 200.7 - Auditor. |
| § 200.8 - Budget. |
| § 200.9 - Central service cost allocation plan. |
| § 200.10 - Catalog of Federal Domestic Assistance (CFDA) number. |
| § 200.11 - CFDA program title. |
| § 200.12 - Capital assets. |
| § 200.13 - Capital expenditures. |
| § 200.14 - Claim. |
| § 200.15 - Class of Federal awards. |
| § 200.16 - Closeout. |
| § 200.17 - Cluster of programs. |
| § 200.18 - Cognizant agency for audit. |
| § 200.19 - Cognizant agency for indirect costs. |
| § 200.20 - Computing devices. |
| § 200.21 - Compliance supplement. |
| § 200.22 - Contract. |
| § 200.23 - Contractor. |
| § 200.24 - Cooperative agreement. |
| § 200.25 - Cooperative audit resolution. |
| § 200.26 - Corrective action. |
| § 200.27 - Cost allocation plan. |
| § 200.28 - Cost objective. |
| § 200.29 - Cost sharing or matching. |
| § 200.30 - Cross-cutting audit finding. |
| § 200.31 - Disallowed costs. |
| § 200.32 - [Reserved] |
| § 200.33 - Equipment. |
| § 200.34 - Expenditures. |
| § 200.35 - Federal agency. |
| § 200.36 - Federal Audit Clearinghouse (FAC). |
| § 200.37 - Federal awarding agency. |
| § 200.38 - Federal award. |
| § 200.39 - Federal award date. |
| § 200.40 - Federal financial assistance. |
| § 200.41 - Federal interest. |
| § 200.42 - Federal program. |
| § 200.43 - Federal share. |
| § 200.44 - Final cost objective. |
| § 200.45 - Fixed amount awards. |
| § 200.46 - Foreign public entity. |
| § 200.47 - Foreign organization. |
| § 200.48 - General purpose equipment. |
| § 200.49 - Generally Accepted Accounting Principles (GAAP). |
| § 200.50 - Generally Accepted Government Auditing Standards (GAGAS). |
| § 200.51 - Grant agreement. |
| § 200.52 - Hospital. |
| § 200.53 - Improper payment. |
| § 200.54 - Indian tribe (or “federally recognized Indian tribe”). |
| § 200.55 - Institutions of Higher Education (IHEs). |
| § 200.56 - Indirect (facilities & administrative (F&A)) costs. |
| § 200.57 - Indirect cost rate proposal. |
| § 200.58 - Information technology systems. |
| § 200.59 - Intangible property. |
| § 200.60 - Intermediate cost objective. |
| § 200.61 - Internal controls. |
| § 200.62 - Internal control over compliance requirements for Federal awards. |
| § 200.63 - Loan. |
| § 200.64 - Local government. |
| § 200.65 - Major program. |
| § 200.66 - Management decision. |
| § 200.67 - Micro-purchase. |
| § 200.68 - Modified Total Direct Cost (MTDC). |
| § 200.69 - Non-Federal entity. |
| § 200.70 - Nonprofit organization. |
| § 200.71 - Obligations. |
| § 200.72 - Office of Management and Budget (OMB). |
| § 200.73 - Oversight agency for audit. |
| § 200.74 - Pass-through entity. |
| § 200.75 - Participant support costs. |
| § 200.76 - Performance goal. |
| § 200.77 - Period of performance. |
| § 200.78 - Personal property. |
| § 200.79 - Personally Identifiable Information (PII). |
| § 200.80 - Program income. |
| § 200.81 - Property. |
| § 200.82 - Protected Personally Identifiable Information (Protected PII). |
| § 200.83 - Project cost. |
| § 200.84 - Questioned cost. |
| § 200.85 - Real property. |
| § 200.86 - Recipient. |
| § 200.87 - Research and Development (R&D). |
| § 200.88 - Simplified acquisition threshold. |
| § 200.89 - Special purpose equipment. |
| § 200.90 - State. |
| § 200.91 - Student Financial Aid (SFA). |
| § 200.92 - Subaward. |
| § 200.93 - Subrecipient. |
| § 200.94 - Supplies. |
| § 200.95 - Termination. |
| § 200.96 - Third-party in-kind contributions. |
| § 200.97 - Unliquidated obligations. |
| § 200.98 - Unobligated balance. |
| § 200.99 - Voluntary committed cost sharing. |
| Subpart B - General Provisions |
| § 200.100 - Purpose. |
| § 200.101 - Applicability. |
| § 200.102 - Exceptions. |
| § 200.103 - Authorities. |
| § 200.104 - Supersession. |
| § 200.105 - Effect on other issuances. |
| § 200.106 - Agency implementation. |
| § 200.107 - OMB responsibilities. |
| § 200.108 - Inquiries. |
| § 200.109 - Review date. |
| § 200.110 - Effective date. |
| § 200.111 - English language. |
| § 200.112 - Conflict of interest. |
| § 200.113 - Mandatory disclosures. |
| Subpart C - Pre-Federal Award Requirements and Contents of Federal Awards |
| § 200.200 - Purpose. |
| § 200.201 - Use of grants, cooperative agreements, fixed amount awards, and contracts. |
| § 200.202 - Program planning and design. |
| § 200.203 - Requirement to provide public notice of Federal financial assistance programs. |
| § 200.204 - Notices of funding opportunities. |
| § 200.205 - Federal agency review of merit of proposals. |
| § 200.206 - Federal agency review of risk posed by applicants. |
| § 200.207 - Standard application requirements. |
| § 200.208 - Specific conditions. |
| § 200.209 - Certifications and representations. |
| § 200.210 - Pre-award costs. |
| § 200.211 - Information contained in a Federal award. |
| § 200.212 - Public access to Federal award information. |
| § 200.213 - Reporting a determination that an applicant is not qualified for a Federal award. |
| § 200.214 - Suspension and debarment. |
| § 200.215 - Never contract with the enemy. |
| § 200.216 - Prohibition on certain telecommunications and video surveillance equipment or services. |
| § 200.217 - Whistleblower protections. |
| Subpart D - Post Federal Award Requirements |
| § 200.300 - Statutory and national policy requirements. |
| § 200.301 - Performance measurement. |
| § 200.302 - Financial management. |
| § 200.303 - Internal controls. |
| § 200.304 - Bonds. |
| § 200.305 - Federal payment. |
| § 200.306 - Cost sharing. |
| § 200.307 - Program income. |
| § 200.308 - Revision of budget and program plans. |
| § 200.309 - Modifications to Period of Performance. |
| Subrecipient Monitoring and Management |
| § 200.331 - Subrecipient and contractor determinations. |
| § 200.332 - Requirements for pass-through entities. |
| § 200.333 - Fixed amount subawards. |
| Record Retention and Access |
| § 200.334 - Record retention requirements. |
| § 200.335 - Requests for transfer of records. |
| § 200.336 - Methods for collection, transmission, and storage of information. |
| § 200.337 - Access to records. |
| § 200.338 - Restrictions on public access to records. |
| Procurement Standards |
| § 200.317 - Procurements by States and Indian Tribes. |
| § 200.318 - General procurement standards. |
| § 200.319 - Competition. |
| § 200.320 - Procurement methods. |
| § 200.321 - Contracting with small businesses, minority businesses, women's business enterprises, veteran-owned businesses, and labor surplus area firms. |
| § 200.322 - Domestic preferences for procurements. |
| § 200.323 - Procurement of recovered materials. |
| § 200.324 - Contract cost and price. |
| § 200.325 - Federal agency or pass-through entity review. |
| § 200.326 - Bonding requirements. |
| § 200.327 - Contract provisions. |
| Collection of Amounts Due |
| § 200.346 - Collection of amounts due. |
| Remedies for Noncompliance |
| § 200.339 - Remedies for noncompliance. |
| § 200.340 - Termination. |
| § 200.341 - Notification of termination requirement. |
| § 200.342 - Opportunities to object, hearings, and appeals. |
| § 200.343 - Effects of suspension and termination. |
| Closeout |
| § 200.344 - Closeout. |
| Property Standards |
| § 200.310 - Insurance coverage. |
| § 200.311 - Real property. |
| § 200.312 - Federally owned and exempt property. |
| § 200.313 - Equipment. |
| § 200.314 - Supplies. |
| § 200.315 - Intangible property. |
| § 200.316 - Property trust relationship. |
| Standards for Financial and Program Management |
| Performance and Financial Monitoring and Reporting |
| § 200.328 - Financial reporting. |
| § 200.329 - Monitoring and reporting program performance. |
| § 200.330 - Reporting on real property. |
| Post-Closeout Adjustments and Continuing Responsibilities |
| § 200.345 - Post-closeout adjustments and continuing responsibilities. |
| Subpart E - Cost Principles |
| General Provisions |
| § 200.400 - Policy guide. |
| § 200.401 - Application. |
| Special Considerations for States, Local Governments and Indian Tribes |
| § 200.416 - Cost allocation plans and indirect cost proposals. |
| § 200.417 - Interagency service. |
| § 200.418 - Costs incurred by states and local governments. |
| § 200.419 - Cost accounting standards. |
| Basic Considerations |
| § 200.402 - Composition of costs. |
| § 200.403 - Factors affecting allowability of costs. |
| § 200.404 - Reasonable costs. |
| § 200.405 - Allocable costs. |
| § 200.406 - Applicable credits. |
| § 200.407 - Prior written approval (prior approval). |
| § 200.408 - Limitation on allowance of costs. |
| § 200.409 - Special considerations. |
| § 200.410 - Collection of unallowable costs. |
| § 200.411 - Adjustment of previously negotiated indirect cost rates containing unallowable costs. |
| Direct and Indirect (F&a) Costs |
| Direct and Indirect Costs |
| § 200.412 - Classification of costs. |
| § 200.413 - Direct costs. |
| § 200.414 - Indirect costs. |
| § 200.415 - Required certifications. |
| Special Considerations for Institutions of Higher Education |
| General Provisions for Selected Items of Cost |
| § 200.420 - Considerations for selected items of cost. |
| § 200.421 - Advertising and public relations. |
| § 200.422 - Advisory councils. |
| § 200.423 - Alcoholic beverages. |
| § 200.424 - Alumni activities. |
| § 200.425 - Audit services. |
| § 200.426 - Bad debts. |
| § 200.427 - Bonding costs. |
| § 200.428 - Collections of improper payments. |
| § 200.429 - Commencement and convocation costs. |
| § 200.430 - Compensation—personal services. |
| § 200.431 - Compensation—fringe benefits. |
| § 200.432 - Conferences. |
| § 200.433 - Contingency provisions. |
| § 200.434 - Contributions and donations. |
| § 200.435 - Defense and prosecution of criminal and civil proceedings, claims, appeals and patent infringements. |
| § 200.436 - Depreciation. |
| § 200.437 - Employee health and welfare costs. |
| § 200.438 - Entertainment and prizes. |
| § 200.439 - Equipment and other capital expenditures. |
| § 200.440 - Exchange rates. |
| § 200.441 - Fines, penalties, damages and other settlements. |
| § 200.442 - Fundraising and investment management costs. |
| § 200.443 - Gains and losses on the disposition of depreciable assets. |
| § 200.444 - General costs of government. |
| § 200.445 - Goods or services for personal use. |
| § 200.446 - Idle facilities and idle capacity. |
| § 200.447 - Insurance and indemnification. |
| § 200.448 - Intellectual property. |
| § 200.449 - Interest. |
| § 200.450 - Lobbying. |
| § 200.451 - Losses on other awards or contracts. |
| § 200.452 - Maintenance and repair costs. |
| § 200.453 - Materials and supplies costs, including costs of computing devices. |
| § 200.454 - Memberships, subscriptions, and professional activity costs. |
| § 200.455 - Organization costs. |
| § 200.456 - Participant support costs. |
| § 200.457 - Plant and security costs. |
| § 200.458 - Pre-award costs. |
| § 200.459 - Professional service costs. |
| § 200.460 - Proposal costs. |
| § 200.461 - Publication and printing costs. |
| § 200.462 - Rearrangement and reconversion costs. |
| § 200.463 - Recruiting costs. |
| § 200.464 - Relocation costs of employees. |
| § 200.465 - Rental costs of real property and equipment. |
| § 200.466 - Scholarships, student aid costs, and tuition remission. |
| § 200.467 - Selling and marketing costs. |
| § 200.468 - Specialized service facilities. |
| § 200.469 - Student activity costs. |
| § 200.470 - Taxes (including Value Added Tax). |
| § 200.471 - Telecommunication and video surveillance costs. |
| § 200.472 - Termination and standard closeout costs. |
| § 200.473 - Training and education costs. |
| § 200.474 - Transportation costs. |
| § 200.475 - Travel costs. |
| § 200.476 - Trustees. |
| Direct and Indirect (F&A) Costs |
| Subpart F - Audit Requirements |
| Auditees |
| § 200.508 - Auditee responsibilities. |
| § 200.509 - Auditor selection. |
| § 200.510 - Financial statements. |
| § 200.511 - Audit findings follow-up. |
| § 200.512 - Report submission. |
| General |
| § 200.500 - Purpose. |
| Management Decisions |
| § 200.521 - Management decisions. |
| Audits |
| § 200.501 - Audit requirements. |
| § 200.502 - Basis for determining Federal awards expended. |
| § 200.503 - Relation to other audit requirements. |
| § 200.504 - Frequency of audits. |
| § 200.505 - Remedies for audit noncompliance. |
| § 200.506 - Audit costs. |
| § 200.507 - Program-specific audits. |
| Auditors |
| § 200.514 - Standards and scope of audit. |
| § 200.515 - Audit reporting. |
| § 200.516 - Audit findings. |
| § 200.517 - Audit documentation. |
| § 200.518 - Major program determination. |
| § 200.519 - Criteria for Federal program risk. |
| § 200.520 - Criteria for a low-risk auditee. |
| Federal Agencies |
| § 200.513 - Responsibilities. |
| Appendix I to Part 200 - —Full Text of Notice of Funding Opportunity |
| Appendix V to Part 200 - State/Local Governmentwide Central Service Cost Allocation Plans |
| Appendix X to Part 200 - —Data Collection Form |
| Appendix II to Part 200 - Contract Provisions for Non-Federal Entity Contracts Under Federal Awards |
| Appendix IV to Part 200 - —Indirect (F&A) Costs Identification and Assignment, and Rate Determination for Nonprofit Organizations |
| Appendix IX to Part 200 - Hospital Cost Principles |
| Appendix VI to Part 200 - Public Assistance Cost Allocation Plans |
| Appendix XI to Part 200 - Compliance Supplement |
| Appendix III to Part 200 - —Indirect (F&A) Costs Identification and Assignment, and Rate Determination for Institutions of Higher Education (IHEs) |
| Appendix VII to Part 200 - —States and Local Government and Indian Tribe Indirect Cost Proposals |
| Appendix XII to Part 200 - —Award Term and Condition for Recipient Integrity and Performance Matters |
| Appendix VIII to Part 200 - Nonprofit Organizations Exempted From Subpart E of Part 200 |