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Title 2

Displaying title 2, up to date as of 7/16/2026. Title 2 was last amended 7/16/2026.
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  1. Title 2 —Federal Financial Assistance
  2. Subtitle A —Office of Management and Budget Guidance for Federal Financial Assistance
  3. Chapter II —Office of Management and Budget Guidance
  4. Part 200 —Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards
  5. Subpart E —Cost Principles
  6. General Provisions for Selected Items of Cost   View Full Text
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eCFR Content

The Code of Federal Regulations (CFR) is the official legal print publication containing the codification of the general and permanent rules published in the Federal Register by the departments and agencies of the Federal Government. The Electronic Code of Federal Regulations (eCFR) is a continuously updated online version of the CFR. It is not an official legal edition of the CFR.

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Title 2Federal Financial AssistancePart / Section
Subtitle AOffice of Management and Budget Guidance for Federal Financial Assistance1 – 299
Chapter IIOffice of Management and Budget Guidance200 – 299
Part 200Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards200.0 – 200.521
Subpart ECost Principles200.400 – 200.476
General Provisions for Selected Items of Cost200.420 – 200.476
§ 200.420Considerations for selected items of cost.
§ 200.421Advertising and public relations.
§ 200.422Advisory councils.
§ 200.423Alcoholic beverages.
§ 200.424Alumni activities.
§ 200.425Audit services.
§ 200.426Bad debts.
§ 200.427Bonding costs.
§ 200.428Collections of improper payments.
§ 200.429Commencement and convocation costs.
§ 200.430Compensation—personal services.
§ 200.431Compensation—fringe benefits.
§ 200.432Conferences.
§ 200.433Contingency provisions.
§ 200.434Contributions and donations.
§ 200.435Defense and prosecution of criminal and civil proceedings, claims, appeals and patent infringements.
§ 200.436Depreciation.
§ 200.437Employee health and welfare costs.
§ 200.438Entertainment and prizes.
§ 200.439Equipment and other capital expenditures.
§ 200.440Exchange rates.
§ 200.441Fines, penalties, damages and other settlements.
§ 200.442Fundraising and investment management costs.
§ 200.443Gains and losses on the disposition of depreciable assets.
§ 200.444General costs of government.
§ 200.445Goods or services for personal use.
§ 200.446Idle facilities and idle capacity.
§ 200.447Insurance and indemnification.
§ 200.448Intellectual property.
§ 200.449Interest.
§ 200.450Lobbying.
§ 200.451Losses on other awards or contracts.
§ 200.452Maintenance and repair costs.
§ 200.453Materials and supplies costs, including costs of computing devices.
§ 200.454Memberships, subscriptions, and professional activity costs.
§ 200.455Organization costs.
§ 200.456Participant support costs.
§ 200.457Plant and security costs.
§ 200.458Pre-award costs.
§ 200.459Professional service costs.
§ 200.460Proposal costs.
§ 200.461Publication and printing costs.
§ 200.462Rearrangement and reconversion costs.
§ 200.463Recruiting costs.
§ 200.464Relocation costs of employees.
§ 200.465Rental costs of real property and equipment.
§ 200.466Scholarships, student aid costs, and tuition remission.
§ 200.467Selling and marketing costs.
§ 200.468Specialized service facilities.
§ 200.469Student activity costs.
§ 200.470Taxes (including Value Added Tax).
§ 200.471Telecommunication and video surveillance costs.
§ 200.472Termination and standard closeout costs.
§ 200.473Training and education costs.
§ 200.474Transportation costs.
§ 200.475Travel costs.
§ 200.476Trustees.
eCFR Content