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Electronic Code of Federal Regulations

e-CFR data is current as of December 12, 2019

Title 45Subtitle ASubchapter APart 75


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

rule

Subpart A—ACRONYMS AND DEFINITIONS

§75.1
Acronyms.
§75.2
Definitions.
rule

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.
rule

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.
rule

Subpart D—POST FEDERAL AWARD REQUIREMENTS

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]

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]

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]

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]

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]

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]

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]

Closeout

§75.381
Closeout.
§§75.382-75.385
[Reserved]

Post-Closeout Adjustments and Continuing Responsibilities

§75.386
Post-closeout adjustments and continuing responsibilities.
§§75.387-75.390
[Reserved]

Collection of Amounts Due

§75.391
Collection of amounts due.
rule

Subpart E—COST PRINCIPLES

General Provisions

§75.400
Policy guide.
§75.401
Application.

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.

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.

Special Considerations for States, Local Governments and Indian Tribes

§75.416
Cost allocation plans and indirect cost proposals.
§75.417
Interagency service.

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 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.

HHS Selected Items of Cost

§75.476
Independent research and development costs.
§75.477
Shared responsibility payments.
rule

Subpart F—AUDIT REQUIREMENTS

General

§75.500
Purpose.

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.

Federal Agencies

§75.513
Responsibilities.

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.
Appendix
Appendix I to Part 75—Full Text of Notice of Funding Opportunity
Appendix
Appendix II to Part 75—Contract Provisions for Non-Federal Entity Contracts Under Federal Awards
Appendix
Appendix III to Part 75—Indirect (F&A) Costs Identification and Assignment, and Rate Determination for Institutions of Higher Education (IHEs)
Appendix
Appendix IV to Part 75—Indirect (F&A) Costs Identification and Assignment, and Rate Determination for Nonprofit Organizations
Appendix
Appendix V to Part 75—State/Local Governmentwide Central Service Cost Allocation Plans
Appendix
Appendix VI to Part 75—Public Assistance Cost Allocation Plans
Appendix
Appendix VII to Part 75—States and Local Government and Indian Tribe Indirect Cost Proposals
Appendix
Appendix VIII to Part 75—Nonprofit Organizations Exempted from Subpart E of Part 75
Appendix
Appendix IX to Part 75—Principles for Determining Costs Applicable to Research and Development Under Grants and Contracts with Hospitals
Appendix
Appendix X to Part 75—Data Collection Form (SF-SAC)
Appendix
Appendix XI to Part 75—Compliance Supplement
Appendix
Appendix XII to Part 75—Award Term and Conditions for Recipient Integrity and Performance Matters

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