§ 200.100 - Purpose.

§ 200.100 Purpose.

(a) Purpose.

(1) This part establishes uniform administrative requirements, cost principles, and audit requirements for Federal awards to non-Federal entities, as described in § 200. 101. Federal awarding agencies must not impose additional or inconsistent requirements , except as provided allowed in §§ 200.102 and , 200.211, or unless specifically required by Federal statute, regulation, or Executive order.

(2) This part provides Federal agencies with the basis policy for a systematic and periodic collection and uniform submission by Federal agencies of collecting and submitting information on all Federal financial assistance programs to the Office of Management and Budget (OMB) and communicating this information to the public. It also establishes Federal policies related to the delivery of this information to the public, including through the use of electronic media. It prescribes the manner in which also sets forth how the General Services Administration (GSA), OMB, and Federal agencies that administer Federal financial assistance programs are to carry out their statutory responsibilities under implement the Federal Program Information Act (31 U.S.C. 6101-6106).

(b) Administrative requirements. Subparts B through D of this part set forth the uniform administrative requirements for grant and cooperative agreements, including the Federal financial assistance. This includes establishing requirements for Federal awarding agency agencies management of Federal grant financial assistance programs before the a Federal award has been is made, and the requirements that Federal awarding agencies may impose on non-Federal entities in the recipients and subrecipients throughout the lifecycle of a Federal award.

(c) Cost principles. Subpart E of this part establishes principles for determining the allowable costs incurred by non-Federal entities recipients and subrecipients under Federal awards. The These principles are for the purpose of cost determination and are not intended to identify . They do not address the circumstances or nor dictate the extent of Federal Government participation in the financing funding of a particular program or project. The principles are designed to provide that Federal awards bear their fair share of cost recognized under these principles except where restricted or prohibited by statute.

(d) Single Audit Requirements and Audit Follow-up. Subpart F of this part is issued pursuant to the Single Audit Act Amendments of 1996 , (31 U.S.C. 7501-7507). It Subpart F sets forth the standards for obtaining achieving consistency and uniformity among Federal agencies for the audit of non-Federal entities expending Federal awards. These provisions Subpart F also provide provides the policies and procedures for Federal awarding agencies and or pass-through entities when using the results of these audits.

(e) Guidance on challenges and prizes. For OMB guidance to Federal awarding agencies on challenges and prizes, please see memo M-10-11 Guidance on the Use of Challenges and Prizes to Promote Open Government, issued March 8, 2010, or its successor.

[78 FR 78608, Dec. 26, 2013, as amended at 85 FR 49536, Aug. 13, 2020]