Title 2

PART 200

Part 200 - Uniform Administrative Requirements, Cost Principles, And Audit Requirements For Federal Awards

PART 200 - UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS Authority:31 U.S.C. 503 Source:78 FR 78608, Dec. 26, 2013, unless otherwise noted.

2:1.1.2.2.1.1SUBPART A
Subpart A - Acronyms and Definitions
2:1.1.2.2.1.1.28SUBJGRP 28
   Acronyms
2:1.1.2.2.1.1.28.1SECTION 200.0
   200.0 Acronyms.
2:1.1.2.2.1.1.28.2SECTION 200.1
   200.1 Definitions.
2:1.1.2.2.1.1.28.3SECTION 200.2
   200.2 Acquisition cost.
2:1.1.2.2.1.1.28.4SECTION 200.3
   200.3 Advance payment.
2:1.1.2.2.1.1.28.5SECTION 200.4
   200.4 Allocation.
2:1.1.2.2.1.1.28.6SECTION 200.5
   200.5 Audit finding.
2:1.1.2.2.1.1.28.7SECTION 200.6
   200.6 Auditee.
2:1.1.2.2.1.1.28.8SECTION 200.7
   200.7 Auditor.
2:1.1.2.2.1.1.28.9SECTION 200.8
   200.8 Budget.
2:1.1.2.2.1.1.28.10SECTION 200.9
   200.9 Central service cost allocation plan.
2:1.1.2.2.1.1.28.11SECTION 200.10
   200.10 Catalog of Federal Domestic Assistance (CFDA) number.
2:1.1.2.2.1.1.28.12SECTION 200.11
   200.11 CFDA program title.
2:1.1.2.2.1.1.28.13SECTION 200.12
   200.12 Capital assets.
2:1.1.2.2.1.1.28.14SECTION 200.13
   200.13 Capital expenditures.
2:1.1.2.2.1.1.28.15SECTION 200.14
   200.14 Claim.
2:1.1.2.2.1.1.28.16SECTION 200.15
   200.15 Class of Federal awards.
2:1.1.2.2.1.1.28.17SECTION 200.16
   200.16 Closeout.
2:1.1.2.2.1.1.28.18SECTION 200.17
   200.17 Cluster of programs.
2:1.1.2.2.1.1.28.19SECTION 200.18
   200.18 Cognizant agency for audit.
2:1.1.2.2.1.1.28.20SECTION 200.19
   200.19 Cognizant agency for indirect costs.
2:1.1.2.2.1.1.28.21SECTION 200.20
   200.20 Computing devices.
2:1.1.2.2.1.1.28.22SECTION 200.21
   200.21 Compliance supplement.
2:1.1.2.2.1.1.28.23SECTION 200.22
   200.22 Contract.
2:1.1.2.2.1.1.28.24SECTION 200.23
   200.23 Contractor.
2:1.1.2.2.1.1.28.25SECTION 200.24
   200.24 Cooperative agreement.
2:1.1.2.2.1.1.28.26SECTION 200.25
   200.25 Cooperative audit resolution.
2:1.1.2.2.1.1.28.27SECTION 200.26
   200.26 Corrective action.
2:1.1.2.2.1.1.28.28SECTION 200.27
   200.27 Cost allocation plan.
2:1.1.2.2.1.1.28.29SECTION 200.28
   200.28 Cost objective.
2:1.1.2.2.1.1.28.30SECTION 200.29
   200.29 Cost sharing or matching.
2:1.1.2.2.1.1.28.31SECTION 200.30
   200.30 Cross-cutting audit finding.
2:1.1.2.2.1.1.28.32SECTION 200.31
   200.31 Disallowed costs.
2:1.1.2.2.1.1.28.33SECTION 200.32
   200.32 [Reserved]
2:1.1.2.2.1.1.28.34SECTION 200.33
   200.33 Equipment.
2:1.1.2.2.1.1.28.35SECTION 200.34
   200.34 Expenditures.
2:1.1.2.2.1.1.28.36SECTION 200.35
   200.35 Federal agency.
2:1.1.2.2.1.1.28.37SECTION 200.36
   200.36 Federal Audit Clearinghouse (FAC).
2:1.1.2.2.1.1.28.38SECTION 200.37
   200.37 Federal awarding agency.
2:1.1.2.2.1.1.28.39SECTION 200.38
   200.38 Federal award.
2:1.1.2.2.1.1.28.40SECTION 200.39
   200.39 Federal award date.
2:1.1.2.2.1.1.28.41SECTION 200.40
   200.40 Federal financial assistance.
2:1.1.2.2.1.1.28.42SECTION 200.41
   200.41 Federal interest.
2:1.1.2.2.1.1.28.43SECTION 200.42
   200.42 Federal program.
2:1.1.2.2.1.1.28.44SECTION 200.43
   200.43 Federal share.
2:1.1.2.2.1.1.28.45SECTION 200.44
   200.44 Final cost objective.
2:1.1.2.2.1.1.28.46SECTION 200.45
   200.45 Fixed amount awards.
2:1.1.2.2.1.1.28.47SECTION 200.46
   200.46 Foreign public entity.
2:1.1.2.2.1.1.28.48SECTION 200.47
   200.47 Foreign organization.
2:1.1.2.2.1.1.28.49SECTION 200.48
   200.48 General purpose equipment.
2:1.1.2.2.1.1.28.50SECTION 200.49
   200.49 Generally Accepted Accounting Principles (GAAP).
2:1.1.2.2.1.1.28.51SECTION 200.50
   200.50 Generally Accepted Government Auditing Standards (GAGAS).
2:1.1.2.2.1.1.28.52SECTION 200.51
   200.51 Grant agreement.
2:1.1.2.2.1.1.28.53SECTION 200.52
   200.52 Hospital.
2:1.1.2.2.1.1.28.54SECTION 200.53
   200.53 Improper payment.
2:1.1.2.2.1.1.28.55SECTION 200.54
   200.54 Indian tribe (or “federally recognized Indian tribe”).
2:1.1.2.2.1.1.28.56SECTION 200.55
   200.55 Institutions of Higher Education (IHEs).
2:1.1.2.2.1.1.28.57SECTION 200.56
   200.56 Indirect (facilities & administrative (F&A)) costs.
2:1.1.2.2.1.1.28.58SECTION 200.57
   200.57 Indirect cost rate proposal.
2:1.1.2.2.1.1.28.59SECTION 200.58
   200.58 Information technology systems.
2:1.1.2.2.1.1.28.60SECTION 200.59
   200.59 Intangible property.
2:1.1.2.2.1.1.28.61SECTION 200.60
   200.60 Intermediate cost objective.
2:1.1.2.2.1.1.28.62SECTION 200.61
   200.61 Internal controls.
2:1.1.2.2.1.1.28.63SECTION 200.62
   200.62 Internal control over compliance requirements for Federal awards.
2:1.1.2.2.1.1.28.64SECTION 200.63
   200.63 Loan.
2:1.1.2.2.1.1.28.65SECTION 200.64
   200.64 Local government.
2:1.1.2.2.1.1.28.66SECTION 200.65
   200.65 Major program.
2:1.1.2.2.1.1.28.67SECTION 200.66
   200.66 Management decision.
2:1.1.2.2.1.1.28.68SECTION 200.67
   200.67 Micro-purchase.
2:1.1.2.2.1.1.28.69SECTION 200.68
   200.68 Modified Total Direct Cost (MTDC).
2:1.1.2.2.1.1.28.70SECTION 200.69
   200.69 Non-Federal entity.
2:1.1.2.2.1.1.28.71SECTION 200.70
   200.70 Nonprofit organization.
2:1.1.2.2.1.1.28.72SECTION 200.71
   200.71 Obligations.
2:1.1.2.2.1.1.28.73SECTION 200.72
   200.72 Office of Management and Budget (OMB).
2:1.1.2.2.1.1.28.74SECTION 200.73
   200.73 Oversight agency for audit.
2:1.1.2.2.1.1.28.75SECTION 200.74
   200.74 Pass-through entity.
2:1.1.2.2.1.1.28.76SECTION 200.75
   200.75 Participant support costs.
2:1.1.2.2.1.1.28.77SECTION 200.76
   200.76 Performance goal.
2:1.1.2.2.1.1.28.78SECTION 200.77
   200.77 Period of performance.
2:1.1.2.2.1.1.28.79SECTION 200.78
   200.78 Personal property.
2:1.1.2.2.1.1.28.80SECTION 200.79
   200.79 Personally Identifiable Information (PII).
2:1.1.2.2.1.1.28.81SECTION 200.80
   200.80 Program income.
2:1.1.2.2.1.1.28.82SECTION 200.81
   200.81 Property.
2:1.1.2.2.1.1.28.83SECTION 200.82
   200.82 Protected Personally Identifiable Information (Protected PII).
2:1.1.2.2.1.1.28.84SECTION 200.83
   200.83 Project cost.
2:1.1.2.2.1.1.28.85SECTION 200.84
   200.84 Questioned cost.
2:1.1.2.2.1.1.28.86SECTION 200.85
   200.85 Real property.
2:1.1.2.2.1.1.28.87SECTION 200.86
   200.86 Recipient.
2:1.1.2.2.1.1.28.88SECTION 200.87
   200.87 Research and Development (R&D).
2:1.1.2.2.1.1.28.89SECTION 200.88
   200.88 Simplified acquisition threshold.
2:1.1.2.2.1.1.28.90SECTION 200.89
   200.89 Special purpose equipment.
2:1.1.2.2.1.1.28.91SECTION 200.90
   200.90 State.
2:1.1.2.2.1.1.28.92SECTION 200.91
   200.91 Student Financial Aid (SFA).
2:1.1.2.2.1.1.28.93SECTION 200.92
   200.92 Subaward.
2:1.1.2.2.1.1.28.94SECTION 200.93
   200.93 Subrecipient.
2:1.1.2.2.1.1.28.95SECTION 200.94
   200.94 Supplies.
2:1.1.2.2.1.1.28.96SECTION 200.95
   200.95 Termination.
2:1.1.2.2.1.1.28.97SECTION 200.96
   200.96 Third-party in-kind contributions.
2:1.1.2.2.1.1.28.98SECTION 200.97
   200.97 Unliquidated obligations.
2:1.1.2.2.1.1.28.99SECTION 200.98
   200.98 Unobligated balance.
2:1.1.2.2.1.1.28.100SECTION 200.99
   200.99 Voluntary committed cost sharing.
2:1.1.2.2.1.2SUBPART B
Subpart B - General Provisions
2:1.1.2.2.1.2.29.1SECTION 200.100
   200.100 Purpose.
2:1.1.2.2.1.2.29.2SECTION 200.101
   200.101 Applicability.
2:1.1.2.2.1.2.29.3SECTION 200.102
   200.102 Exceptions.
2:1.1.2.2.1.2.29.4SECTION 200.103
   200.103 Authorities.
2:1.1.2.2.1.2.29.5SECTION 200.104
   200.104 Supersession.
2:1.1.2.2.1.2.29.6SECTION 200.105
   200.105 Effect on other issuances.
2:1.1.2.2.1.2.29.7SECTION 200.106
   200.106 Agency implementation.
2:1.1.2.2.1.2.29.8SECTION 200.107
   200.107 OMB responsibilities.
2:1.1.2.2.1.2.29.9SECTION 200.108
   200.108 Inquiries.
2:1.1.2.2.1.2.29.10SECTION 200.109
   200.109 Review date.
2:1.1.2.2.1.2.29.11SECTION 200.110
   200.110 Effective/applicability date.
2:1.1.2.2.1.2.29.12SECTION 200.111
   200.111 English language.
2:1.1.2.2.1.2.29.13SECTION 200.112
   200.112 Conflict of interest.
2:1.1.2.2.1.2.29.14SECTION 200.113
   200.113 Mandatory disclosures.
2:1.1.2.2.1.3SUBPART C
Subpart C - Pre-Federal Award Requirements and Contents of Federal Awards
2:1.1.2.2.1.3.29.1SECTION 200.200
   200.200 Purpose.
2:1.1.2.2.1.3.29.2SECTION 200.201
   200.201 Use of grant agreements (including fixed amount awards), cooperative agreements, and contracts.
2:1.1.2.2.1.3.29.3SECTION 200.202
   200.202 Requirement to provide public notice of Federal financial assistance programs.
2:1.1.2.2.1.3.29.4SECTION 200.203
   200.203 Notices of funding opportunities.
2:1.1.2.2.1.3.29.5SECTION 200.204
   200.204 Federal awarding agency review of merit of proposals.
2:1.1.2.2.1.3.29.6SECTION 200.205
   200.205 Federal awarding agency review of risk posed by applicants.
2:1.1.2.2.1.3.29.7SECTION 200.206
   200.206 Standard application requirements.
2:1.1.2.2.1.3.29.8SECTION 200.207
   200.207 Specific conditions.
2:1.1.2.2.1.3.29.9SECTION 200.208
   200.208 Certifications and representations.
2:1.1.2.2.1.3.29.10SECTION 200.209
   200.209 Pre-award costs.
2:1.1.2.2.1.3.29.11SECTION 200.210
   200.210 Information contained in a Federal award.
2:1.1.2.2.1.3.29.12SECTION 200.211
   200.211 Public access to Federal award information.
2:1.1.2.2.1.3.29.13SECTION 200.212
   200.212 Reporting a determination that a non-Federal entity is not qualified for a Federal award.
2:1.1.2.2.1.3.29.14SECTION 200.213
   200.213 Suspension and debarment.
2:1.1.2.2.1.4SUBPART D
Subpart D - Post Federal Award Requirements
2:1.1.2.2.1.4.29SUBJGRP 29
   Standards for Financial and Program Management
2:1.1.2.2.1.4.29.1SECTION 200.300
   200.300 Statutory and national policy requirements.
2:1.1.2.2.1.4.29.2SECTION 200.301
   200.301 Performance measurement.
2:1.1.2.2.1.4.29.3SECTION 200.302
   200.302 Financial management.
2:1.1.2.2.1.4.29.4SECTION 200.303
   200.303 Internal controls.
2:1.1.2.2.1.4.29.5SECTION 200.304
   200.304 Bonds.
2:1.1.2.2.1.4.29.6SECTION 200.305
   200.305 Payment.
2:1.1.2.2.1.4.29.7SECTION 200.306
   200.306 Cost sharing or matching.
2:1.1.2.2.1.4.29.8SECTION 200.307
   200.307 Program income.
2:1.1.2.2.1.4.29.9SECTION 200.308
   200.308 Revision of budget and program plans.
2:1.1.2.2.1.4.29.10SECTION 200.309
   200.309 Period of performance.
2:1.1.2.2.1.4.30SUBJGRP 30
   Property Standards
2:1.1.2.2.1.4.30.11SECTION 200.310
   200.310 Insurance coverage.
2:1.1.2.2.1.4.30.12SECTION 200.311
   200.311 Real property.
2:1.1.2.2.1.4.30.13SECTION 200.312
   200.312 Federally-owned and exempt property.
2:1.1.2.2.1.4.30.14SECTION 200.313
   200.313 Equipment.
2:1.1.2.2.1.4.30.15SECTION 200.314
   200.314 Supplies.
2:1.1.2.2.1.4.30.16SECTION 200.315
   200.315 Intangible property.
2:1.1.2.2.1.4.30.17SECTION 200.316
   200.316 Property trust relationship.
2:1.1.2.2.1.4.31SUBJGRP 31
   Procurement Standards
2:1.1.2.2.1.4.31.18SECTION 200.317
   200.317 Procurements by states.
2:1.1.2.2.1.4.31.19SECTION 200.318
   200.318 General procurement standards.
2:1.1.2.2.1.4.31.20SECTION 200.319
   200.319 Competition.
2:1.1.2.2.1.4.31.21SECTION 200.320
   200.320 Methods of procurement to be followed.
2:1.1.2.2.1.4.31.22SECTION 200.321
   200.321 Contracting with small and minority businesses, women's business enterprises, and labor surplus area firms.
2:1.1.2.2.1.4.31.23SECTION 200.322
   200.322 Procurement of recovered materials.
2:1.1.2.2.1.4.31.24SECTION 200.323
   200.323 Contract cost and price.
2:1.1.2.2.1.4.31.25SECTION 200.324
   200.324 Federal awarding agency or pass-through entity review.
2:1.1.2.2.1.4.31.26SECTION 200.325
   200.325 Bonding requirements.
2:1.1.2.2.1.4.31.27SECTION 200.326
   200.326 Contract provisions.
2:1.1.2.2.1.4.32SUBJGRP 32
   Performance and Financial Monitoring and Reporting
2:1.1.2.2.1.4.32.28SECTION 200.327
   200.327 Financial reporting.
2:1.1.2.2.1.4.32.29SECTION 200.328
   200.328 Monitoring and reporting program performance.
2:1.1.2.2.1.4.32.30SECTION 200.329
   200.329 Reporting on real property.
2:1.1.2.2.1.4.33SUBJGRP 33
   Subrecipient Monitoring and Management
2:1.1.2.2.1.4.33.31SECTION 200.330
   200.330 Subrecipient and contractor determinations.
2:1.1.2.2.1.4.33.32SECTION 200.331
   200.331 Requirements for pass-through entities.
2:1.1.2.2.1.4.33.33SECTION 200.332
   200.332 Fixed amount subawards.
2:1.1.2.2.1.4.34SUBJGRP 34
   Record Retention and Access
2:1.1.2.2.1.4.34.34SECTION 200.333
   200.333 Retention requirements for records.
2:1.1.2.2.1.4.34.35SECTION 200.334
   200.334 Requests for transfer of records.
2:1.1.2.2.1.4.34.36SECTION 200.335
   200.335 Methods for collection, transmission and storage of information.
2:1.1.2.2.1.4.34.37SECTION 200.336
   200.336 Access to records.
2:1.1.2.2.1.4.34.38SECTION 200.337
   200.337 Restrictions on public access to records.
2:1.1.2.2.1.4.35SUBJGRP 35
   Remedies for Noncompliance
2:1.1.2.2.1.4.35.39SECTION 200.338
   200.338 Remedies for noncompliance.
2:1.1.2.2.1.4.35.40SECTION 200.339
   200.339 Termination.
2:1.1.2.2.1.4.35.41SECTION 200.340
   200.340 Notification of termination requirement.
2:1.1.2.2.1.4.35.42SECTION 200.341
   200.341 Opportunities to object, hearings and appeals.
2:1.1.2.2.1.4.35.43SECTION 200.342
   200.342 Effects of suspension and termination.
2:1.1.2.2.1.4.36SUBJGRP 36
   Closeout
2:1.1.2.2.1.4.36.44SECTION 200.343
   200.343 Closeout.
2:1.1.2.2.1.4.37SUBJGRP 37
   Post-Closeout Adjustments and Continuing Responsibilities
2:1.1.2.2.1.4.37.45SECTION 200.344
   200.344 Post-closeout adjustments and continuing responsibilities.
2:1.1.2.2.1.4.38SUBJGRP 38
   Collection of Amounts Due
2:1.1.2.2.1.4.38.46SECTION 200.345
   200.345 Collection of amounts due.
2:1.1.2.2.1.5SUBPART E
Subpart E - Cost Principles
2:1.1.2.2.1.5.39SUBJGRP 39
   General Provisions
2:1.1.2.2.1.5.39.1SECTION 200.400
   200.400 Policy guide.
2:1.1.2.2.1.5.39.2SECTION 200.401
   200.401 Application.
2:1.1.2.2.1.5.40SUBJGRP 40
   Basic Considerations
2:1.1.2.2.1.5.40.3SECTION 200.402
   200.402 Composition of costs.
2:1.1.2.2.1.5.40.4SECTION 200.403
   200.403 Factors affecting allowability of costs.
2:1.1.2.2.1.5.40.5SECTION 200.404
   200.404 Reasonable costs.
2:1.1.2.2.1.5.40.6SECTION 200.405
   200.405 Allocable costs.
2:1.1.2.2.1.5.40.7SECTION 200.406
   200.406 Applicable credits.
2:1.1.2.2.1.5.40.8SECTION 200.407
   200.407 Prior written approval (prior approval).
2:1.1.2.2.1.5.40.9SECTION 200.408
   200.408 Limitation on allowance of costs.
2:1.1.2.2.1.5.40.10SECTION 200.409
   200.409 Special considerations.
2:1.1.2.2.1.5.40.11SECTION 200.410
   200.410 Collection of unallowable costs.
2:1.1.2.2.1.5.40.12SECTION 200.411
   200.411 Adjustment of previously negotiated indirect (F&A) cost rates containing unallowable costs.
2:1.1.2.2.1.5.41SUBJGRP 41
   Direct and Indirect (F&A) Costs
2:1.1.2.2.1.5.41.13SECTION 200.412
   200.412 Classification of costs.
2:1.1.2.2.1.5.41.14SECTION 200.413
   200.413 Direct costs.
2:1.1.2.2.1.5.41.15SECTION 200.414
   200.414 Indirect (F&A) costs.
2:1.1.2.2.1.5.41.16SECTION 200.415
   200.415 Required certifications.
2:1.1.2.2.1.5.42SUBJGRP 42
   Special Considerations for States, Local Governments and Indian Tribes
2:1.1.2.2.1.5.42.17SECTION 200.416
   200.416 Cost allocation plans and indirect cost proposals.
2:1.1.2.2.1.5.42.18SECTION 200.417
   200.417 Interagency service.
2:1.1.2.2.1.5.43SUBJGRP 43
   Special Considerations for Institutions of Higher Education
2:1.1.2.2.1.5.43.19SECTION 200.418
   200.418 Costs incurred by states and local governments.
2:1.1.2.2.1.5.43.20SECTION 200.419
   200.419 Cost accounting standards and disclosure statement.
2:1.1.2.2.1.5.44SUBJGRP 44
   General Provisions for Selected Items of Cost
2:1.1.2.2.1.5.44.21SECTION 200.420
   200.420 Considerations for selected items of cost.
2:1.1.2.2.1.5.44.22SECTION 200.421
   200.421 Advertising and public relations.
2:1.1.2.2.1.5.44.23SECTION 200.422
   200.422 Advisory councils.
2:1.1.2.2.1.5.44.24SECTION 200.423
   200.423 Alcoholic beverages.
2:1.1.2.2.1.5.44.25SECTION 200.424
   200.424 Alumni/ae activities.
2:1.1.2.2.1.5.44.26SECTION 200.425
   200.425 Audit services.
2:1.1.2.2.1.5.44.27SECTION 200.426
   200.426 Bad debts.
2:1.1.2.2.1.5.44.28SECTION 200.427
   200.427 Bonding costs.
2:1.1.2.2.1.5.44.29SECTION 200.428
   200.428 Collections of improper payments.
2:1.1.2.2.1.5.44.30SECTION 200.429
   200.429 Commencement and convocation costs.
2:1.1.2.2.1.5.44.31SECTION 200.430
   200.430 Compensation - personal services.
2:1.1.2.2.1.5.44.32SECTION 200.431
   200.431 Compensation - fringe benefits.
2:1.1.2.2.1.5.44.33SECTION 200.432
   200.432 Conferences.
2:1.1.2.2.1.5.44.34SECTION 200.433
   200.433 Contingency provisions.
2:1.1.2.2.1.5.44.35SECTION 200.434
   200.434 Contributions and donations.
2:1.1.2.2.1.5.44.36SECTION 200.435
   200.435 Defense and prosecution of criminal and civil proceedings, claims, appeals and patent infringements.
2:1.1.2.2.1.5.44.37SECTION 200.436
   200.436 Depreciation.
2:1.1.2.2.1.5.44.38SECTION 200.437
   200.437 Employee health and welfare costs.
2:1.1.2.2.1.5.44.39SECTION 200.438
   200.438 Entertainment costs.
2:1.1.2.2.1.5.44.40SECTION 200.439
   200.439 Equipment and other capital expenditures.
2:1.1.2.2.1.5.44.41SECTION 200.440
   200.440 Exchange rates.
2:1.1.2.2.1.5.44.42SECTION 200.441
   200.441 Fines, penalties, damages and other settlements.
2:1.1.2.2.1.5.44.43SECTION 200.442
   200.442 Fund raising and investment management costs.
2:1.1.2.2.1.5.44.44SECTION 200.443
   200.443 Gains and losses on disposition of depreciable assets.
2:1.1.2.2.1.5.44.45SECTION 200.444
   200.444 General costs of government.
2:1.1.2.2.1.5.44.46SECTION 200.445
   200.445 Goods or services for personal use.
2:1.1.2.2.1.5.44.47SECTION 200.446
   200.446 Idle facilities and idle capacity.
2:1.1.2.2.1.5.44.48SECTION 200.447
   200.447 Insurance and indemnification.
2:1.1.2.2.1.5.44.49SECTION 200.448
   200.448 Intellectual property.
2:1.1.2.2.1.5.44.50SECTION 200.449
   200.449 Interest.
2:1.1.2.2.1.5.44.51SECTION 200.450
   200.450 Lobbying.
2:1.1.2.2.1.5.44.52SECTION 200.451
   200.451 Losses on other awards or contracts.
2:1.1.2.2.1.5.44.53SECTION 200.452
   200.452 Maintenance and repair costs.
2:1.1.2.2.1.5.44.54SECTION 200.453
   200.453 Materials and supplies costs, including costs of computing devices.
2:1.1.2.2.1.5.44.55SECTION 200.454
   200.454 Memberships, subscriptions, and professional activity costs.
2:1.1.2.2.1.5.44.56SECTION 200.455
   200.455 Organization costs.
2:1.1.2.2.1.5.44.57SECTION 200.456
   200.456 Participant support costs.
2:1.1.2.2.1.5.44.58SECTION 200.457
   200.457 Plant and security costs.
2:1.1.2.2.1.5.44.59SECTION 200.458
   200.458 Pre-award costs.
2:1.1.2.2.1.5.44.60SECTION 200.459
   200.459 Professional service costs.
2:1.1.2.2.1.5.44.61SECTION 200.460
   200.460 Proposal costs.
2:1.1.2.2.1.5.44.62SECTION 200.461
   200.461 Publication and printing costs.
2:1.1.2.2.1.5.44.63SECTION 200.462
   200.462 Rearrangement and reconversion costs.
2:1.1.2.2.1.5.44.64SECTION 200.463
   200.463 Recruiting costs.
2:1.1.2.2.1.5.44.65SECTION 200.464
   200.464 Relocation costs of employees.
2:1.1.2.2.1.5.44.66SECTION 200.465
   200.465 Rental costs of real property and equipment.
2:1.1.2.2.1.5.44.67SECTION 200.466
   200.466 Scholarships and student aid costs.
2:1.1.2.2.1.5.44.68SECTION 200.467
   200.467 Selling and marketing costs.
2:1.1.2.2.1.5.44.69SECTION 200.468
   200.468 Specialized service facilities.
2:1.1.2.2.1.5.44.70SECTION 200.469
   200.469 Student activity costs.
2:1.1.2.2.1.5.44.71SECTION 200.470
   200.470 Taxes (including Value Added Tax).
2:1.1.2.2.1.5.44.72SECTION 200.471
   200.471 Termination costs.
2:1.1.2.2.1.5.44.73SECTION 200.472
   200.472 Training and education costs.
2:1.1.2.2.1.5.44.74SECTION 200.473
   200.473 Transportation costs.
2:1.1.2.2.1.5.44.75SECTION 200.474
   200.474 Travel costs.
2:1.1.2.2.1.5.44.76SECTION 200.475
   200.475 Trustees.
2:1.1.2.2.1.6SUBPART F
Subpart F - Audit Requirements
2:1.1.2.2.1.6.45SUBJGRP 45
   General
2:1.1.2.2.1.6.45.1SECTION 200.500
   200.500 Purpose.
2:1.1.2.2.1.6.46SUBJGRP 46
   Audits
2:1.1.2.2.1.6.46.2SECTION 200.501
   200.501 Audit requirements.
2:1.1.2.2.1.6.46.3SECTION 200.502
   200.502 Basis for determining Federal awards expended.
2:1.1.2.2.1.6.46.4SECTION 200.503
   200.503 Relation to other audit requirements.
2:1.1.2.2.1.6.46.5SECTION 200.504
   200.504 Frequency of audits.
2:1.1.2.2.1.6.46.6SECTION 200.505
   200.505 Sanctions.
2:1.1.2.2.1.6.46.7SECTION 200.506
   200.506 Audit costs.
2:1.1.2.2.1.6.46.8SECTION 200.507
   200.507 Program-specific audits.
2:1.1.2.2.1.6.47SUBJGRP 47
   Auditees
2:1.1.2.2.1.6.47.9SECTION 200.508
   200.508 Auditee responsibilities.
2:1.1.2.2.1.6.47.10SECTION 200.509
   200.509 Auditor selection.
2:1.1.2.2.1.6.47.11SECTION 200.510
   200.510 Financial statements.
2:1.1.2.2.1.6.47.12SECTION 200.511
   200.511 Audit findings follow-up.
2:1.1.2.2.1.6.47.13SECTION 200.512
   200.512 Report submission.
2:1.1.2.2.1.6.48SUBJGRP 48
   Federal Agencies
2:1.1.2.2.1.6.48.14SECTION 200.513
   200.513 Responsibilities.
2:1.1.2.2.1.6.49SUBJGRP 49
   Auditors
2:1.1.2.2.1.6.49.15SECTION 200.514
   200.514 Scope of audit.
2:1.1.2.2.1.6.49.16SECTION 200.515
   200.515 Audit reporting.
2:1.1.2.2.1.6.49.17SECTION 200.516
   200.516 Audit findings.
2:1.1.2.2.1.6.49.18SECTION 200.517
   200.517 Audit documentation.
2:1.1.2.2.1.6.49.19SECTION 200.518
   200.518 Major program determination.
2:1.1.2.2.1.6.49.20SECTION 200.519
   200.519 Criteria for Federal program risk.
2:1.1.2.2.1.6.49.21SECTION 200.520
   200.520 Criteria for a low-risk auditee.
2:1.1.2.2.1.6.50SUBJGRP 50
   Management Decisions
2:1.1.2.2.1.6.50.22SECTION 200.521
   200.521 Management decision.
2:1.1.2.2.1.6.51.23.5APPENDIX Appendix I
   Appendix I to Part 200 - Full Text of Notice of Funding Opportunity
2:1.1.2.2.1.6.51.23.6APPENDIX Appendix II
   Appendix II to Part 200 - Contract Provisions for Non-Federal Entity Contracts Under Federal Awards
2:1.1.2.2.1.6.51.23.7APPENDIX Appendix III
   Appendix III to Part 200 - Indirect (F&A) Costs Identification and Assignment, and Rate Determination for Institutions of Higher Education (IHEs)
2:1.1.2.2.1.6.51.23.8APPENDIX Appendix IV
   Appendix IV to Part 200 - Indirect (F&A) Costs Identification and Assignment, and Rate Determination for Nonprofit Organizations
2:1.1.2.2.1.6.51.23.9APPENDIX Appendix V
   Appendix V to Part 200 - State/Local Governmentwide Central Service Cost Allocation Plans
2:1.1.2.2.1.6.51.23.10APPENDIX Appendix VI
   Appendix VI to Part 200 - Public Assistance Cost Allocation Plans
2:1.1.2.2.1.6.51.23.11APPENDIX Appendix VII
   Appendix VII to Part 200 - States and Local Government and Indian Tribe Indirect Cost Proposals
2:1.1.2.2.1.6.51.23.12APPENDIX Appendix VIII
   Appendix VIII to Part 200 - Nonprofit Organizations Exempted From Subpart E - Cost Principles of Part 200
2:1.1.2.2.1.6.51.23.13APPENDIX Appendix IX
   Appendix IX to Part 200 - Hospital Cost Principles
2:1.1.2.2.1.6.51.23.14APPENDIX Appendix X
   Appendix X to Part 200 - Data Collection Form (Form SF-SAC)
2:1.1.2.2.1.6.51.23.15APPENDIX Appendix XI
   Appendix XI to Part 200 - Compliance Supplement
2:1.1.2.2.1.6.51.23.16APPENDIX Appendix XII
   Appendix XII to Part 200 - Award Term and Condition for Recipient Integrity and Performance Matters