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.

• Authority: 31 U.S.C. 503
• Source: 78 FR 78608, Dec. 26, 2013, unless otherwise noted.

2:1.1.2.2.1.1	SUBPART A	Subpart A - Acronyms and Definitions
2:1.1.2.2.1.1.27	SUBJGRP 27	Acronyms
2:1.1.2.2.1.1.27.1	SECTION 200.0	200.0 Acronyms.
2:1.1.2.2.1.1.27.2	SECTION 200.1	200.1 Definitions.
2:1.1.2.2.1.2	SUBPART B	Subpart B - General Provisions
2:1.1.2.2.1.2.28.1	SECTION 200.100	200.100 Purpose.
2:1.1.2.2.1.2.28.2	SECTION 200.101	200.101 Applicability.
2:1.1.2.2.1.2.28.3	SECTION 200.102	200.102 Exceptions.
2:1.1.2.2.1.2.28.4	SECTION 200.103	200.103 Authorities.
2:1.1.2.2.1.2.28.5	SECTION 200.104	200.104 Supersession.
2:1.1.2.2.1.2.28.6	SECTION 200.105	200.105 Effect on other issuances.
2:1.1.2.2.1.2.28.7	SECTION 200.106	200.106 Agency implementation.
2:1.1.2.2.1.2.28.8	SECTION 200.107	200.107 OMB responsibilities.
2:1.1.2.2.1.2.28.9	SECTION 200.108	200.108 Inquiries.
2:1.1.2.2.1.2.28.10	SECTION 200.109	200.109 Review date.
2:1.1.2.2.1.2.28.11	SECTION 200.110	200.110 Effective/applicability date.
2:1.1.2.2.1.2.28.12	SECTION 200.111	200.111 English language.
2:1.1.2.2.1.2.28.13	SECTION 200.112	200.112 Conflict of interest.
2:1.1.2.2.1.2.28.14	SECTION 200.113	200.113 Mandatory disclosures.
2:1.1.2.2.1.3	SUBPART C	Subpart C - Pre-Federal Award Requirements and Contents of Federal Awards
2:1.1.2.2.1.3.28.1	SECTION 200.200	200.200 Purpose.
2:1.1.2.2.1.3.28.2	SECTION 200.201	200.201 Use of grant agreements (including fixed amount awards), cooperative agreements, and contracts.
2:1.1.2.2.1.3.28.3	SECTION 200.202	200.202 Program planning and design.
2:1.1.2.2.1.3.28.4	SECTION 200.203	200.203 Requirement to provide public notice of Federal financial assistance programs.
2:1.1.2.2.1.3.28.5	SECTION 200.204	200.204 Notices of funding opportunities.
2:1.1.2.2.1.3.28.6	SECTION 200.205	200.205 Federal awarding agency review of merit of proposals.
2:1.1.2.2.1.3.28.7	SECTION 200.206	200.206 Federal awarding agency review of risk posed by applicants.
2:1.1.2.2.1.3.28.8	SECTION 200.207	200.207 Standard application requirements.
2:1.1.2.2.1.3.28.9	SECTION 200.208	200.208 Specific conditions.
2:1.1.2.2.1.3.28.10	SECTION 200.209	200.209 Certifications and representations.
2:1.1.2.2.1.3.28.11	SECTION 200.210	200.210 Pre-award costs.
2:1.1.2.2.1.3.28.12	SECTION 200.211	200.211 Information contained in a Federal award.
2:1.1.2.2.1.3.28.13	SECTION 200.212	200.212 Public access to Federal award information.
2:1.1.2.2.1.3.28.14	SECTION 200.213	200.213 Reporting a determination that a non-Federal entity is not qualified for a Federal award.
2:1.1.2.2.1.3.28.15	SECTION 200.214	200.214 Suspension and debarment.
2:1.1.2.2.1.3.28.16	SECTION 200.215	200.215 Never contract with the enemy.
2:1.1.2.2.1.3.28.17	SECTION 200.216	200.216 Prohibition on certain telecommunications and video surveillance services or equipment.
2:1.1.2.2.1.4	SUBPART D	Subpart D - Post Federal Award Requirements
2:1.1.2.2.1.4.28	SUBJGRP 28	Property Standards
2:1.1.2.2.1.4.28.1	SECTION 200.300	200.300 Statutory and national policy requirements.
2:1.1.2.2.1.4.28.2	SECTION 200.301	200.301 Performance measurement.
2:1.1.2.2.1.4.28.3	SECTION 200.302	200.302 Financial management.
2:1.1.2.2.1.4.28.4	SECTION 200.303	200.303 Internal controls.
2:1.1.2.2.1.4.28.5	SECTION 200.304	200.304 Bonds.
2:1.1.2.2.1.4.28.6	SECTION 200.305	200.305 Federal payment.
2:1.1.2.2.1.4.28.7	SECTION 200.306	200.306 Cost sharing or matching.
2:1.1.2.2.1.4.28.8	SECTION 200.307	200.307 Program income.
2:1.1.2.2.1.4.28.9	SECTION 200.308	200.308 Revision of budget and program plans.
2:1.1.2.2.1.4.28.10	SECTION 200.309	200.309 Modifications to Period of Performance.
2:1.1.2.2.1.4.28.11	SECTION 200.310	200.310 Insurance coverage.
2:1.1.2.2.1.4.28.12	SECTION 200.311	200.311 Real property.
2:1.1.2.2.1.4.28.13	SECTION 200.312	200.312 Federally-owned and exempt property.
2:1.1.2.2.1.4.28.14	SECTION 200.313	200.313 Equipment.
2:1.1.2.2.1.4.28.15	SECTION 200.314	200.314 Supplies.
2:1.1.2.2.1.4.28.16	SECTION 200.315	200.315 Intangible property.
2:1.1.2.2.1.4.28.17	SECTION 200.316	200.316 Property trust relationship.
2:1.1.2.2.1.4.28.18	SECTION 200.317	200.317 Procurements by states.
2:1.1.2.2.1.4.28.19	SECTION 200.318	200.318 General procurement standards.
2:1.1.2.2.1.4.28.20	SECTION 200.319	200.319 Competition.
2:1.1.2.2.1.4.28.21	SECTION 200.320	200.320 Methods of procurement to be followed.
2:1.1.2.2.1.4.28.22	SECTION 200.321	200.321 Contracting with small and minority businesses, women's business enterprises, and labor surplus area firms.
2:1.1.2.2.1.4.28.23	SECTION 200.322	200.322 Domestic preferences for procurements.
2:1.1.2.2.1.4.28.24	SECTION 200.323	200.323 Procurement of recovered materials.
2:1.1.2.2.1.4.28.25	SECTION 200.324	200.324 Contract cost and price.
2:1.1.2.2.1.4.28.26	SECTION 200.325	200.325 Federal awarding agency or pass-through entity review.
2:1.1.2.2.1.4.28.27	SECTION 200.326	200.326 Bonding requirements.
2:1.1.2.2.1.4.28.28	SECTION 200.327	200.327 Contract provisions.
2:1.1.2.2.1.4.29	SUBJGRP 29	Performance and Financial Monitoring and Reporting
2:1.1.2.2.1.4.29.29	SECTION 200.328	200.328 Financial reporting.
2:1.1.2.2.1.4.29.30	SECTION 200.329	200.329 Monitoring and reporting program performance.
2:1.1.2.2.1.4.29.31	SECTION 200.330	200.330 Reporting on real property.
2:1.1.2.2.1.4.30	SUBJGRP 30	Subrecipient Monitoring and Management
2:1.1.2.2.1.4.30.32	SECTION 200.331	200.331 Subrecipient and contractor determinations.
2:1.1.2.2.1.4.30.33	SECTION 200.332	200.332 Requirements for pass-through entities.
2:1.1.2.2.1.4.30.34	SECTION 200.333	200.333 Fixed amount subawards.
2:1.1.2.2.1.4.31	SUBJGRP 31	Record Retention and Access
2:1.1.2.2.1.4.31.35	SECTION 200.334	200.334 Retention requirements for records.
2:1.1.2.2.1.4.31.36	SECTION 200.335	200.335 Requests for transfer of records.
2:1.1.2.2.1.4.31.37	SECTION 200.336	200.336 Methods for collection, transmission, and storage of information.
2:1.1.2.2.1.4.31.38	SECTION 200.337	200.337 Access to records.
2:1.1.2.2.1.4.31.39	SECTION 200.338	200.338 Restrictions on public access to records.
2:1.1.2.2.1.4.32	SUBJGRP 32	Remedies for Noncompliance
2:1.1.2.2.1.4.32.40	SECTION 200.339	200.339 Remedies for noncompliance.
2:1.1.2.2.1.4.32.41	SECTION 200.340	200.340 Termination.
2:1.1.2.2.1.4.32.42	SECTION 200.341	200.341 Notification of termination requirement.
2:1.1.2.2.1.4.32.43	SECTION 200.342	200.342 Opportunities to object, hearings, and appeals.
2:1.1.2.2.1.4.32.44	SECTION 200.343	200.343 Effects of suspension and termination.
2:1.1.2.2.1.4.33	SUBJGRP 33	Closeout
2:1.1.2.2.1.4.33.45	SECTION 200.344	200.344 Closeout.
2:1.1.2.2.1.4.34	SUBJGRP 34	Post-Closeout Adjustments and Continuing Responsibilities
2:1.1.2.2.1.4.34.46	SECTION 200.345	200.345 Post-closeout adjustments and continuing responsibilities.
2:1.1.2.2.1.4.35	SUBJGRP 35	Collection of Amounts Due
2:1.1.2.2.1.4.35.47	SECTION 200.346	200.346 Collection of amounts due.
2:1.1.2.2.1.5	SUBPART E	Subpart E - Cost Principles
2:1.1.2.2.1.5.36	SUBJGRP 36	General Provisions
2:1.1.2.2.1.5.36.1	SECTION 200.400	200.400 Policy guide.
2:1.1.2.2.1.5.36.2	SECTION 200.401	200.401 Application.
2:1.1.2.2.1.5.37	SUBJGRP 37	Basic Considerations
2:1.1.2.2.1.5.37.3	SECTION 200.402	200.402 Composition of costs.
2:1.1.2.2.1.5.37.4	SECTION 200.403	200.403 Factors affecting allowability of costs.
2:1.1.2.2.1.5.37.5	SECTION 200.404	200.404 Reasonable costs.
2:1.1.2.2.1.5.37.6	SECTION 200.405	200.405 Allocable costs.
2:1.1.2.2.1.5.37.7	SECTION 200.406	200.406 Applicable credits.
2:1.1.2.2.1.5.37.8	SECTION 200.407	200.407 Prior written approval (prior approval).
2:1.1.2.2.1.5.37.9	SECTION 200.408	200.408 Limitation on allowance of costs.
2:1.1.2.2.1.5.37.10	SECTION 200.409	200.409 Special considerations.
2:1.1.2.2.1.5.37.11	SECTION 200.410	200.410 Collection of unallowable costs.
2:1.1.2.2.1.5.37.12	SECTION 200.411	200.411 Adjustment of previously negotiated indirect (F&A) cost rates containing unallowable costs.
2:1.1.2.2.1.5.38	SUBJGRP 38	Direct and Indirect (F&A) Costs
2:1.1.2.2.1.5.38.13	SECTION 200.412	200.412 Classification of costs.
2:1.1.2.2.1.5.38.14	SECTION 200.413	200.413 Direct costs.
2:1.1.2.2.1.5.38.15	SECTION 200.414	200.414 Indirect (F&A) costs.
2:1.1.2.2.1.5.38.16	SECTION 200.415	200.415 Required certifications.
2:1.1.2.2.1.5.39	SUBJGRP 39	Special Considerations for States, Local Governments and Indian Tribes
2:1.1.2.2.1.5.39.17	SECTION 200.416	200.416 Cost allocation plans and indirect cost proposals.
2:1.1.2.2.1.5.39.18	SECTION 200.417	200.417 Interagency service.
2:1.1.2.2.1.5.40	SUBJGRP 40	Special Considerations for Institutions of Higher Education
2:1.1.2.2.1.5.40.19	SECTION 200.418	200.418 Costs incurred by states and local governments.
2:1.1.2.2.1.5.40.20	SECTION 200.419	200.419 Cost accounting standards and disclosure statement.
2:1.1.2.2.1.5.41	SUBJGRP 41	General Provisions for Selected Items of Cost
2:1.1.2.2.1.5.41.21	SECTION 200.420	200.420 Considerations for selected items of cost.
2:1.1.2.2.1.5.41.22	SECTION 200.421	200.421 Advertising and public relations.
2:1.1.2.2.1.5.41.23	SECTION 200.422	200.422 Advisory councils.
2:1.1.2.2.1.5.41.24	SECTION 200.423	200.423 Alcoholic beverages.
2:1.1.2.2.1.5.41.25	SECTION 200.424	200.424 Alumni/ae activities.
2:1.1.2.2.1.5.41.26	SECTION 200.425	200.425 Audit services.
2:1.1.2.2.1.5.41.27	SECTION 200.426	200.426 Bad debts.
2:1.1.2.2.1.5.41.28	SECTION 200.427	200.427 Bonding costs.
2:1.1.2.2.1.5.41.29	SECTION 200.428	200.428 Collections of improper payments.
2:1.1.2.2.1.5.41.30	SECTION 200.429	200.429 Commencement and convocation costs.
2:1.1.2.2.1.5.41.31	SECTION 200.430	200.430 Compensation - personal services.
2:1.1.2.2.1.5.41.32	SECTION 200.431	200.431 Compensation - fringe benefits.
2:1.1.2.2.1.5.41.33	SECTION 200.432	200.432 Conferences.
2:1.1.2.2.1.5.41.34	SECTION 200.433	200.433 Contingency provisions.
2:1.1.2.2.1.5.41.35	SECTION 200.434	200.434 Contributions and donations.
2:1.1.2.2.1.5.41.36	SECTION 200.435	200.435 Defense and prosecution of criminal and civil proceedings, claims, appeals and patent infringements.
2:1.1.2.2.1.5.41.37	SECTION 200.436	200.436 Depreciation.
2:1.1.2.2.1.5.41.38	SECTION 200.437	200.437 Employee health and welfare costs.
2:1.1.2.2.1.5.41.39	SECTION 200.438	200.438 Entertainment costs.
2:1.1.2.2.1.5.41.40	SECTION 200.439	200.439 Equipment and other capital expenditures.
2:1.1.2.2.1.5.41.41	SECTION 200.440	200.440 Exchange rates.
2:1.1.2.2.1.5.41.42	SECTION 200.441	200.441 Fines, penalties, damages and other settlements.
2:1.1.2.2.1.5.41.43	SECTION 200.442	200.442 Fund raising and investment management costs.
2:1.1.2.2.1.5.41.44	SECTION 200.443	200.443 Gains and losses on disposition of depreciable assets.
2:1.1.2.2.1.5.41.45	SECTION 200.444	200.444 General costs of government.
2:1.1.2.2.1.5.41.46	SECTION 200.445	200.445 Goods or services for personal use.
2:1.1.2.2.1.5.41.47	SECTION 200.446	200.446 Idle facilities and idle capacity.
2:1.1.2.2.1.5.41.48	SECTION 200.447	200.447 Insurance and indemnification.
2:1.1.2.2.1.5.41.49	SECTION 200.448	200.448 Intellectual property.
2:1.1.2.2.1.5.41.50	SECTION 200.449	200.449 Interest.
2:1.1.2.2.1.5.41.51	SECTION 200.450	200.450 Lobbying.
2:1.1.2.2.1.5.41.52	SECTION 200.451	200.451 Losses on other awards or contracts.
2:1.1.2.2.1.5.41.53	SECTION 200.452	200.452 Maintenance and repair costs.
2:1.1.2.2.1.5.41.54	SECTION 200.453	200.453 Materials and supplies costs, including costs of computing devices.
2:1.1.2.2.1.5.41.55	SECTION 200.454	200.454 Memberships, subscriptions, and professional activity costs.
2:1.1.2.2.1.5.41.56	SECTION 200.455	200.455 Organization costs.
2:1.1.2.2.1.5.41.57	SECTION 200.456	200.456 Participant support costs.
2:1.1.2.2.1.5.41.58	SECTION 200.457	200.457 Plant and security costs.
2:1.1.2.2.1.5.41.59	SECTION 200.458	200.458 Pre-award costs.
2:1.1.2.2.1.5.41.60	SECTION 200.459	200.459 Professional service costs.
2:1.1.2.2.1.5.41.61	SECTION 200.460	200.460 Proposal costs.
2:1.1.2.2.1.5.41.62	SECTION 200.461	200.461 Publication and printing costs.
2:1.1.2.2.1.5.41.63	SECTION 200.462	200.462 Rearrangement and reconversion costs.
2:1.1.2.2.1.5.41.64	SECTION 200.463	200.463 Recruiting costs.
2:1.1.2.2.1.5.41.65	SECTION 200.464	200.464 Relocation costs of employees.
2:1.1.2.2.1.5.41.66	SECTION 200.465	200.465 Rental costs of real property and equipment.
2:1.1.2.2.1.5.41.67	SECTION 200.466	200.466 Scholarships and student aid costs.
2:1.1.2.2.1.5.41.68	SECTION 200.467	200.467 Selling and marketing costs.
2:1.1.2.2.1.5.41.69	SECTION 200.468	200.468 Specialized service facilities.
2:1.1.2.2.1.5.41.70	SECTION 200.469	200.469 Student activity costs.
2:1.1.2.2.1.5.41.71	SECTION 200.470	200.470 Taxes (including Value Added Tax).
2:1.1.2.2.1.5.41.72	SECTION 200.471	200.471 Telecommunication costs and video surveillance costs.
2:1.1.2.2.1.5.41.73	SECTION 200.472	200.472 Termination costs.
2:1.1.2.2.1.5.41.74	SECTION 200.473	200.473 Training and education costs.
2:1.1.2.2.1.5.41.75	SECTION 200.474	200.474 Transportation costs.
2:1.1.2.2.1.5.41.76	SECTION 200.475	200.475 Travel costs.
2:1.1.2.2.1.5.41.77	SECTION 200.476	200.476 Trustees.
2:1.1.2.2.1.6	SUBPART F	Subpart F - Audit Requirements
2:1.1.2.2.1.6.42	SUBJGRP 42	General
2:1.1.2.2.1.6.42.1	SECTION 200.500	200.500 Purpose.
2:1.1.2.2.1.6.43	SUBJGRP 43	Audits
2:1.1.2.2.1.6.43.2	SECTION 200.501	200.501 Audit requirements.
2:1.1.2.2.1.6.43.3	SECTION 200.502	200.502 Basis for determining Federal awards expended.
2:1.1.2.2.1.6.43.4	SECTION 200.503	200.503 Relation to other audit requirements.
2:1.1.2.2.1.6.43.5	SECTION 200.504	200.504 Frequency of audits.
2:1.1.2.2.1.6.43.6	SECTION 200.505	200.505 Sanctions.
2:1.1.2.2.1.6.43.7	SECTION 200.506	200.506 Audit costs.
2:1.1.2.2.1.6.43.8	SECTION 200.507	200.507 Program-specific audits.
2:1.1.2.2.1.6.44	SUBJGRP 44	Auditees
2:1.1.2.2.1.6.44.9	SECTION 200.508	200.508 Auditee responsibilities.
2:1.1.2.2.1.6.44.10	SECTION 200.509	200.509 Auditor selection.
2:1.1.2.2.1.6.44.11	SECTION 200.510	200.510 Financial statements.
2:1.1.2.2.1.6.44.12	SECTION 200.511	200.511 Audit findings follow-up.
2:1.1.2.2.1.6.44.13	SECTION 200.512	200.512 Report submission.
2:1.1.2.2.1.6.45	SUBJGRP 45	Federal Agencies
2:1.1.2.2.1.6.45.14	SECTION 200.513	200.513 Responsibilities.
2:1.1.2.2.1.6.46	SUBJGRP 46	Auditors
2:1.1.2.2.1.6.46.15	SECTION 200.514	200.514 Scope of audit.
2:1.1.2.2.1.6.46.16	SECTION 200.515	200.515 Audit reporting.
2:1.1.2.2.1.6.46.17	SECTION 200.516	200.516 Audit findings.
2:1.1.2.2.1.6.46.18	SECTION 200.517	200.517 Audit documentation.
2:1.1.2.2.1.6.46.19	SECTION 200.518	200.518 Major program determination.
2:1.1.2.2.1.6.46.20	SECTION 200.519	200.519 Criteria for Federal program risk.
2:1.1.2.2.1.6.46.21	SECTION 200.520	200.520 Criteria for a low-risk auditee.
2:1.1.2.2.1.6.47	SUBJGRP 47	Management Decisions
2:1.1.2.2.1.6.47.22	SECTION 200.521	200.521 Management decision.
2:1.1.2.2.1.6.48.23.6	APPENDIX Appendix I	Appendix I to Part 200 - Full Text of Notice of Funding Opportunity
2:1.1.2.2.1.6.48.23.7	APPENDIX Appendix II	Appendix II to Part 200 - Contract Provisions for Non-Federal Entity Contracts Under Federal Awards
2:1.1.2.2.1.6.48.23.8	APPENDIX Appendix III	Appendix III to Part 200 - Indirect (F&A) Costs Identification and Assignment, and Rate Determination for Institutions of Higher Education (IHEs)
2:1.1.2.2.1.6.48.23.9	APPENDIX Appendix IV	Appendix IV to Part 200 - Indirect (F&A) Costs Identification and Assignment, and Rate Determination for Nonprofit Organizations
2:1.1.2.2.1.6.48.23.10	APPENDIX Appendix V	Appendix V to Part 200 - State/Local Governmentwide Central Service Cost Allocation Plans
2:1.1.2.2.1.6.48.23.11	APPENDIX Appendix VI	Appendix VI to Part 200 - Public Assistance Cost Allocation Plans
2:1.1.2.2.1.6.48.23.12	APPENDIX Appendix VII	Appendix VII to Part 200 - States and Local Government and Indian Tribe Indirect Cost Proposals
2:1.1.2.2.1.6.48.23.13	APPENDIX Appendix VIII	Appendix VIII to Part 200 - Nonprofit Organizations Exempted From Subpart E of Part 200
2:1.1.2.2.1.6.48.23.14	APPENDIX Appendix IX	Appendix IX to Part 200 - Hospital Cost Principles
2:1.1.2.2.1.6.48.23.15	APPENDIX Appendix X	Appendix X to Part 200 - Data Collection Form (Form SF-SAC)
2:1.1.2.2.1.6.48.23.16	APPENDIX Appendix XI	Appendix XI to Part 200 - Compliance Supplement
2:1.1.2.2.1.6.48.23.17	APPENDIX Appendix XII	Appendix XII to Part 200 - Award Term and Condition for Recipient Integrity and Performance Matters

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