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e-CFR data is current as of October 20, 2020


2 CFR--PART 200

View Printed Federal Register page 85 FR 49536 in PDF format.

Amendment(s) published August 13, 2020, in 85 FR 49536

Effective Dates: Nov. 12, 2020

35. Amend §200.100 by revising paragraphs (a)(1), (c), (d), and (e) to read as follows:

§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 in §§200.102 and 200.211, or unless specifically required by Federal statute, regulation, or Executive order.

*   *   *   *   *

(c) Cost principles. Subpart E of this part establishes principles for determining the allowable costs incurred by non-Federal entities under Federal awards. The principles are for the purpose of cost determination and are not intended to identify the circumstances or dictate the extent of Federal Government participation in the financing 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 sets forth standards for obtaining consistency and uniformity among Federal agencies for the audit of non-Federal entities expending Federal awards. These provisions also provide the policies and procedures for Federal awarding agencies and 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.

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