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