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Electronic Code of Federal Regulations

blue pill

e-CFR Data is current as of October 28, 2014

Title 2Subtitle AChapter IIPart 200


TITLE 2—Grants and Agreements

Subtitle A—OFFICE OF MANAGEMENT AND BUDGET GUIDANCE FOR GRANTS AND AGREEMENTS

CHAPTER II—OFFICE OF MANAGEMENT AND BUDGET GUIDANCE

PART 200—UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS

rule

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
Data Universal Numbering System (DUNS) number.
§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.
rule

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/applicability date.
§200.111
English language.
§200.112
Conflict of interest.
§200.113
Mandatory disclosures.
rule

Subpart C—PRE-FEDERAL AWARD REQUIREMENTS AND CONTENTS OF FEDERAL AWARDS

§200.200
Purpose.
§200.201
Use of grant agreements (including fixed amount awards), cooperative agreements, and contracts.
§200.202
Requirement to provide public notice of Federal financial assistance programs.
§200.203
Notices of funding opportunities.
§200.204
Federal awarding agency review of merit of proposals.
§200.205
Federal awarding agency review of risk posed by applicants.
§200.206
Standard application requirements.
§200.207
Specific conditions.
§200.208
Certifications and representations.
§200.209
Pre-award costs.
§200.210
Information contained in a Federal award.
§200.211
Public access to Federal award information.
rule

Subpart D—POST FEDERAL AWARD REQUIREMENTS

Standards for Financial and Program Management

§200.300
Statutory and national policy requirements.
§200.301
Performance measurement.
§200.302
Financial management.
§200.303
Internal controls.
§200.304
Bonds.
§200.305
Payment.
§200.306
Cost sharing or matching.
§200.307
Program income.
§200.308
Revision of budget and program plans.
§200.309
Period of performance.

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.

Procurement Standards

§200.317
Procurements by states.
§200.318
General procurement standards.
§200.319
Competition.
§200.320
Methods of procurement to be followed.
§200.321
Contracting with small and minority businesses, women's business enterprises, and labor surplus area firms.
§200.322
Procurement of recovered materials.
§200.323
Contract cost and price.
§200.324
Federal awarding agency or pass-through entity review.
§200.325
Bonding requirements.
§200.326
Contract provisions.

Performance and Financial Monitoring and Reporting

§200.327
Financial reporting.
200.328
200.328   Monitoring and reporting program performance.
§200.329
Reporting on real property.

Subrecipient Monitoring and Management

§200.330
Subrecipient and contractor determinations.
§200.331
Requirements for pass-through entities.
§200.332
Fixed amount subawards.

Record Retention and Access

§200.333
Retention requirements for records.
§200.334
Requests for transfer of records.
§200.335
Methods for collection, transmission and storage of information.
§200.336
Access to records.
§200.337
Restrictions on public access to records.

Remedies for Noncompliance

§200.338
Remedies for noncompliance.
§200.339
Termination.
§200.340
Notification of termination requirement.
§200.341
Opportunities to object, hearings and appeals.
§200.342
Effects of suspension and termination.

Closeout

§200.343
Closeout.

Post-Closeout Adjustments and Continuing Responsibilities

§200.344
Post-closeout adjustments and continuing responsibilities.

Collection of Amounts Due

§200.345
Collection of amounts due.
rule

Subpart E—COST PRINCIPLES

General Provisions

§200.400
Policy guide.
§200.401
Application.

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 (F&A) cost rates containing unallowable costs.

Direct and Indirect (F&A) Costs

§200.412
Classification of costs.
§200.413
Direct costs.
§200.414
Indirect (F&A) costs.
§200.415
Required certifications.

Special Considerations for States, Local Governments and Indian Tribes

§200.416
Cost allocation plans and indirect cost proposals.
§200.417
Interagency service.

Special Considerations for Institutions of Higher Education

§200.418
Costs incurred by states and local governments.
§200.419
Cost accounting standards and disclosure statement.

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/ae 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 costs.
§200.439
Equipment and other capital expenditures.
§200.440
Exchange rates.
§200.441
Fines, penalties, damages and other settlements.
§200.442
Fund raising and investment management costs.
§200.443
Gains and losses on 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 and student aid costs.
§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
Termination costs.
§200.472
Training and education costs.
§200.473
Transportation costs.
§200.474
Travel costs.
§200.475
Trustees.
rule

Subpart F—AUDIT REQUIREMENTS

General

§200.500
Purpose.

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
Sanctions.
§200.506
Audit costs.
§200.507
Program-specific audits.

Auditees

§200.508
Auditee responsibilities.
§200.509
Auditor selection.
§200.510
Financial statements.
§200.511
Audit findings follow-up.
§200.512
Report submission.

Federal Agencies

§200.513
Responsibilities.

Auditors

§200.514
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.

Management Decisions

§200.521
Management decision.
Appendix
Appendix I to Part 200—Full Text of Notice of Funding Opportunity
Appendix
Appendix II to Part 200—Contract Provisions for Non-Federal Entity Contracts Under Federal Awards
Appendix
Appendix III to Part 200—Indirect (F&A) Costs Identification and Assignment, and Rate Determination for Institutions of Higher Education (IHEs)
Appendix
Appendix IV to Part 200—Indirect (F&A) Costs Identification and Assignment, and Rate Determination for Nonprofit Organizations
Appendix
Appendix V to Part 200—State/Local Government and Indian Tribe-Wide Central Service Cost Allocation Plans
Appendix
Appendix VI to Part 200—Public Assistance Cost Allocation Plans
Appendix
Appendix VII to Part 200—States and Local Government and Indian Tribe Indirect Cost Proposals
Appendix
Appendix VIII to Part 200—Nonprofit Organizations Exempted From Subpart E—Cost Principles of Part 200
Appendix
Appendix IX to Part 200—Hospital Cost Principles
Appendix
Appendix X to Part 200—Data Collection Form (Form SF-SAC)
Appendix
Appendix XI to Part 200—Compliance Supplement


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