Code of Federal Regulations (Last Updated: October 10, 2024) |
Title 45 - Public Welfare |
Subtitle A - Department of Health and Human Services |
SubChapter A - General Administration |
Part 75 - Uniform Administrative Requirements, Cost Principles, and Audit Requirements for HHS Awards |
Part 75 - Uniform Administrative Requirements, Cost Principles, and Audit Requirements for HHS Awards
Subpart A - Acronyms and Definitions |
§ 75.1 - Acronyms. |
§ 75.2 - Definitions. |
Subpart B - General Provisions |
§ 75.100 - Purpose. |
§ 75.101 - Applicability. |
§ 75.102 - Exceptions. |
§ 75.103 - Authorities. |
§ 75.104 - Supersession. |
§ 75.105 - Effect on other issuances. |
§ 75.106 - Agency implementation. |
§ 75.107 - OMB responsibilities. |
§ 75.108 - Inquiries. |
§ 75.109 - Review date. |
§ 75.110 - Effective/Applicability date. |
§ 75.111 - English language. |
§ 75.112 - Conflict of interest. |
§ 75.113 - Mandatory disclosures. |
Subpart C - Pre-Federal Award Requirements and Contents of Federal Awards |
§ 75.200 - Purpose. |
§ 75.201 - Use of grant agreements (including fixed amount awards), cooperative agreements, and contracts. |
§ 75.202 - Requirement to provide public notice of Federal financial assistance programs. |
§ 75.203 - Notices of funding opportunities. |
§ 75.204 - HHS funding agency review of merit of proposals. |
§ 75.205 - HHS awarding agency review of risk posed by applicants. |
§ 75.206 - Standard application requirements, including forms for applying for HHS financial assistance, and state plans. |
§ 75.207 - Specific award conditions. |
§ 75.208 - Certifications and representations. |
§ 75.209 - Pre-award costs. |
§ 75.210 - Information contained in a Federal award. |
§ 75.211 - Public access to Federal award information. |
§ 75.212 - Reporting a determination that a recipient is not qualified for a Federal award. |
§ 75.213 - Suspension and debarment. |
§ 75.214 - Metric system of measurement. |
§ 75.215 - Disclosure of lobbying activities. |
§ 75.216 - Special provisions for awards to commercial organizations as recipients. |
§ 75.217 - Special provisions for awards to Federal agencies. |
§ 75.218 - Participation by faith-based organizations. |
Subpart D - Post Federal Award Requirements |
Property Standards |
§ 75.316 - Purpose of property standards. |
§ 75.317 - Insurance coverage. |
§ 75.318 - Real property. |
§ 75.319 - Federally-owned and exempt property. |
§ 75.320 - Equipment. |
§ 75.321 - Supplies. |
§ 75.322 - Intangible property and copyrights. |
§ 75.323 - Property trust relationship. |
§§ 75.324--75.325 - [Reserved] |
Performance and Financial Monitoring and Reporting |
§ 75.341 - Financial reporting. |
§ 75.342 - Monitoring and reporting program performance. |
§ 75.343 - Reporting on real property. |
§§ 75.344--75.350 - [Reserved] |
Remedies for Noncompliance |
§ 75.371 - Remedies for noncompliance. |
§ 75.372 - Termination. |
§ 75.373 - Notification of termination requirement. |
§ 75.374 - Opportunities to object, hearings, and appeals. |
§ 75.375 - Effects of suspension and termination. |
§§ 75.376--75.380 - [Reserved] |
Collection of Amounts Due |
§ 75.391 - Collection of amounts due. |
Subrecipient Monitoring and Management |
§ 75.351 - Subrecipient and contractor determinations. |
§ 75.352 - Requirements for pass-through entities. |
§ 75.353 - Fixed amount subawards. |
§§ 75.354--75.360 - [Reserved] |
Post-Closeout Adjustments and Continuing Responsibilities |
§ 75.386 - Post-closeout adjustments and continuing responsibilities. |
§§ 75.387--75.390 - [Reserved] |
Procurement Standards |
§ 75.326 - Procurements by states. |
§ 75.327 - General procurement standards. |
§ 75.328 - Competition. |
§ 75.329 - Procurement procedures. |
§ 75.330 - Contracting with small and minority businesses, women's business enterprises, and labor surplus area firms. |
§ 75.331 - Procurement of recovered materials. |
§ 75.332 - Contract cost and price. |
§ 75.333 - HHS awarding agency or pass-through entity review. |
§ 75.334 - Bonding requirements. |
§ 75.335 - Contract provisions. |
§§ 75.336--75.340 - [Reserved] |
Closeout |
§ 75.381 - Closeout. |
§§ 75.382--75.385 - [Reserved] |
Standards for Financial and Program Management |
§ 75.300 - Statutory and national policy requirements. |
§ 75.301 - Performance measurement. |
§ 75.302 - Financial management and standards for financial management systems. |
§ 75.303 - Internal controls. |
§ 75.304 - Bonds. |
§ 75.305 - Payment. |
§ 75.306 - Cost sharing or matching. |
§ 75.307 - Program income. |
§ 75.308 - Revision of budget and program plans. |
§ 75.309 - Period of performance and availability of funds. |
§§ 75.310--75.315 - [Reserved] |
Record Retention and Access |
§ 75.361 - Retention requirements for records. |
§ 75.362 - Requests for transfer or records. |
§ 75.363 - Methods for collection, transmission and storage of information. |
§ 75.364 - Access to records. |
§ 75.365 - Restrictions on public access to records. |
§§ 75.366--75.370 - [Reserved] |
Subpart E - Cost Principles |
HHS Selected Items of Cost |
§ 75.476 - Independent research and development costs. |
§ 75.477 - Shared responsibility payments. |
Special Considerations for Institutions of Higher Education |
§ 75.418 - Costs incurred by states and local governments. |
§ 75.419 - Cost accounting standards and disclosure statement. |
General Provisions |
§ 75.400 - Policy guide. |
§ 75.401 - Application. |
General Provisions for Selected Items of Cost |
§ 75.420 - Considerations for selected items of cost. |
§ 75.421 - Advertising and public relations. |
§ 75.422 - Advisory councils. |
§ 75.423 - Alcoholic beverages. |
§ 75.424 - Alumni/ae activities. |
§ 75.425 - Audit services. |
§ 75.426 - Bad debts. |
§ 75.427 - Bonding costs. |
§ 75.428 - Collections of improper payments. |
§ 75.429 - Commencement and convocation costs. |
§ 75.430 - Compensation - personal services. |
§ 75.431 - Compensation - fringe benefits. |
§ 75.432 - Conferences. |
§ 75.433 - Contingency provisions. |
§ 75.434 - Contributions and donations. |
§ 75.435 - Defense and prosecution of criminal and civil proceedings, claims, appeals, and patent infringements. |
§ 75.436 - Depreciation. |
§ 75.437 - Employee health and welfare costs. |
§ 75.438 - Entertainment costs. |
§ 75.439 - Equipment and other capital expenditures. |
§ 75.440 - Exchange rates. |
§ 75.441 - Fines, penalties, damages and other settlements. |
§ 75.442 - Fund raising and investment management costs. |
§ 75.443 - Gains and losses on disposition of depreciable assets. |
§ 75.444 - General costs of government. |
§ 75.445 - Goods or services for personal use. |
§ 75.446 - Idle facilities and idle capacity. |
§ 75.447 - Insurance and indemnification. |
§ 75.448 - Intellectual property. |
§ 75.449 - Interest. |
§ 75.450 - Lobbying. |
§ 75.451 - Losses on other awards or contracts. |
§ 75.452 - Maintenance and repair costs. |
§ 75.453 - Materials and supplies costs, including costs of computing devices. |
§ 75.454 - Memberships, subscriptions, and professional activity costs. |
§ 75.455 - Organization costs. |
§ 75.456 - Participant support costs. |
§ 75.457 - Plant and security costs. |
§ 75.458 - Pre-award costs. |
§ 75.459 - Professional service costs. |
§ 75.460 - Proposal costs. |
§ 75.461 - Publication and printing costs. |
§ 75.462 - Rearrangement and reconversion costs. |
§ 75.463 - Recruiting costs. |
§ 75.464 - Relocation costs of employees. |
§ 75.465 - Rental costs of real property and equipment. |
§ 75.466 - Scholarships and student aid costs. |
§ 75.467 - Selling and marketing costs. |
§ 75.468 - Specialized service facilities. |
§ 75.469 - Student activity costs. |
§ 75.470 - Taxes (including Value Added Tax). |
§ 75.471 - Termination costs. |
§ 75.472 - Training and education costs. |
§ 75.473 - Transportation costs. |
§ 75.474 - Travel costs. |
§ 75.475 - Trustees. |
Direct and Indirect (F&A) Costs |
§ 75.412 - Classification of costs. |
§ 75.413 - Direct costs. |
§ 75.414 - Indirect (F&A) costs. |
§ 75.415 - Required certifications. |
Direct and Indirect (F&a) Costs |
Special Considerations for States, Local Governments and Indian Tribes |
§ 75.416 - Cost allocation plans and indirect cost proposals. |
§ 75.417 - Interagency service. |
Basic Considerations |
§ 75.402 - Composition of costs. |
§ 75.403 - Factors affecting allowability of costs. |
§ 75.404 - Reasonable costs. |
§ 75.405 - Allocable costs. |
§ 75.406 - Applicable credits. |
§ 75.407 - Prior written approval (prior approval). |
§ 75.408 - Limitation on allowance of costs. |
§ 75.409 - Special considerations. |
§ 75.410 - Collection of unallowable costs. |
§ 75.411 - Adjustment of previously negotiated indirect (F&A) cost rates containing unallowable costs. |
Subpart F - Audit Requirements |
Auditors |
§ 75.514 - Scope of audit. |
§ 75.515 - Audit reporting. |
§ 75.516 - Audit findings. |
§ 75.517 - Audit documentation. |
§ 75.518 - Major program determination. |
§ 75.519 - Criteria for Federal program risk. |
§ 75.520 - Criteria for a low-risk auditee. |
Management Decisions |
§ 75.521 - Management decision. |
General |
§ 75.500 - Purpose. |
Federal Agencies |
§ 75.513 - Responsibilities. |
Audits |
§ 75.501 - Audit requirements. |
§ 75.502 - Basis for determining Federal awards expended. |
§ 75.503 - Relation to other audit requirements. |
§ 75.504 - Frequency of audits. |
§ 75.505 - Sanctions. |
§ 75.506 - Audit costs. |
§ 75.507 - Program-specific audits. |
Auditees |
§ 75.508 - Auditee responsibilities. |
§ 75.509 - Auditor selection. |
§ 75.510 - Financial statements. |
§ 75.511 - Audit findings follow-up. |
§ 75.512 - Report submission. |
Appendix I to Part 75 - Full Text of Notice of Funding Opportunity |
Appendix V to Part 75 - State/Local Governmentwide Central Service Cost Allocation Plans |
Appendix X to Part 75 - Data Collection Form (SF-SAC) |
Appendix II to Part 75 - Contract Provisions for Non-Federal Entity Contracts Under Federal Awards |
Appendix IV to Part 75 - Indirect (F&A) Costs Identification and Assignment, and Rate Determination for Nonprofit Organizations |
Appendix IX to Part 75 - —Principles for Determining Costs Applicable to Research and Development Under Grants and Contracts with Hospitals |
Appendix VI to Part 75 - Public Assistance Cost Allocation Plans |
Appendix XI to Part 75 - Compliance Supplement |
Appendix III to Part 75 - Indirect (F&A) Costs Identification and Assignment, and Rate Determination for Institutions of Higher Education (IHEs) |
Appendix VII to Part 75 - States and Local Government and Indian Tribe Indirect Cost Proposals |
Appendix XII to Part 75 - Award Term and Conditions for Recipient Integrity and Performance Matters |
Appendix VIII to Part 75 - Nonprofit Organizations Exempted from Subpart E of Part 75 |