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.
2:1.1.2.2.1.1.27.3	SECTION 200.2	200.2 Acquisition cost.
2:1.1.2.2.1.1.27.4	SECTION 200.3	200.3 Advance payment.
2:1.1.2.2.1.1.27.5	SECTION 200.4	200.4 Allocation.
2:1.1.2.2.1.1.27.6	SECTION 200.5	200.5 Audit finding.
2:1.1.2.2.1.1.27.7	SECTION 200.6	200.6 Auditee.
2:1.1.2.2.1.1.27.8	SECTION 200.7	200.7 Auditor.
2:1.1.2.2.1.1.27.9	SECTION 200.8	200.8 Budget.
2:1.1.2.2.1.1.27.10	SECTION 200.9	200.9 Central service cost allocation plan.
2:1.1.2.2.1.1.27.11	SECTION 200.10	200.10 Catalog of Federal Domestic Assistance (CFDA) number.
2:1.1.2.2.1.1.27.12	SECTION 200.11	200.11 CFDA program title.
2:1.1.2.2.1.1.27.13	SECTION 200.12	200.12 Capital assets.
2:1.1.2.2.1.1.27.14	SECTION 200.13	200.13 Capital expenditures.
2:1.1.2.2.1.1.27.15	SECTION 200.14	200.14 Claim.
2:1.1.2.2.1.1.27.16	SECTION 200.15	200.15 Class of Federal awards.
2:1.1.2.2.1.1.27.17	SECTION 200.16	200.16 Closeout.
2:1.1.2.2.1.1.27.18	SECTION 200.17	200.17 Cluster of programs.
2:1.1.2.2.1.1.27.19	SECTION 200.18	200.18 Cognizant agency for audit.
2:1.1.2.2.1.1.27.20	SECTION 200.19	200.19 Cognizant agency for indirect costs.
2:1.1.2.2.1.1.27.21	SECTION 200.20	200.20 Computing devices.
2:1.1.2.2.1.1.27.22	SECTION 200.21	200.21 Compliance supplement.
2:1.1.2.2.1.1.27.23	SECTION 200.22	200.22 Contract.
2:1.1.2.2.1.1.27.24	SECTION 200.23	200.23 Contractor.
2:1.1.2.2.1.1.27.25	SECTION 200.24	200.24 Cooperative agreement.
2:1.1.2.2.1.1.27.26	SECTION 200.25	200.25 Cooperative audit resolution.
2:1.1.2.2.1.1.27.27	SECTION 200.26	200.26 Corrective action.
2:1.1.2.2.1.1.27.28	SECTION 200.27	200.27 Cost allocation plan.
2:1.1.2.2.1.1.27.29	SECTION 200.28	200.28 Cost objective.
2:1.1.2.2.1.1.27.30	SECTION 200.29	200.29 Cost sharing or matching.
2:1.1.2.2.1.1.27.31	SECTION 200.30	200.30 Cross-cutting audit finding.
2:1.1.2.2.1.1.27.32	SECTION 200.31	200.31 Disallowed costs.
2:1.1.2.2.1.1.27.33	SECTION 200.32	200.32 [Reserved]
2:1.1.2.2.1.1.27.34	SECTION 200.33	200.33 Equipment.
2:1.1.2.2.1.1.27.35	SECTION 200.34	200.34 Expenditures.
2:1.1.2.2.1.1.27.36	SECTION 200.35	200.35 Federal agency.
2:1.1.2.2.1.1.27.37	SECTION 200.36	200.36 Federal Audit Clearinghouse (FAC).
2:1.1.2.2.1.1.27.38	SECTION 200.37	200.37 Federal awarding agency.
2:1.1.2.2.1.1.27.39	SECTION 200.38	200.38 Federal award.
2:1.1.2.2.1.1.27.40	SECTION 200.39	200.39 Federal award date.
2:1.1.2.2.1.1.27.41	SECTION 200.40	200.40 Federal financial assistance.
2:1.1.2.2.1.1.27.42	SECTION 200.41	200.41 Federal interest.
2:1.1.2.2.1.1.27.43	SECTION 200.42	200.42 Federal program.
2:1.1.2.2.1.1.27.44	SECTION 200.43	200.43 Federal share.
2:1.1.2.2.1.1.27.45	SECTION 200.44	200.44 Final cost objective.
2:1.1.2.2.1.1.27.46	SECTION 200.45	200.45 Fixed amount awards.
2:1.1.2.2.1.1.27.47	SECTION 200.46	200.46 Foreign public entity.
2:1.1.2.2.1.1.27.48	SECTION 200.47	200.47 Foreign organization.
2:1.1.2.2.1.1.27.49	SECTION 200.48	200.48 General purpose equipment.
2:1.1.2.2.1.1.27.50	SECTION 200.49	200.49 Generally Accepted Accounting Principles (GAAP).
2:1.1.2.2.1.1.27.51	SECTION 200.50	200.50 Generally Accepted Government Auditing Standards (GAGAS).
2:1.1.2.2.1.1.27.52	SECTION 200.51	200.51 Grant agreement.
2:1.1.2.2.1.1.27.53	SECTION 200.52	200.52 Hospital.
2:1.1.2.2.1.1.27.54	SECTION 200.53	200.53 Improper payment.
2:1.1.2.2.1.1.27.55	SECTION 200.54	200.54 Indian tribe (or “federally recognized Indian tribe”).
2:1.1.2.2.1.1.27.56	SECTION 200.55	200.55 Institutions of Higher Education (IHEs).
2:1.1.2.2.1.1.27.57	SECTION 200.56	200.56 Indirect (facilities & administrative (F&A)) costs.
2:1.1.2.2.1.1.27.58	SECTION 200.57	200.57 Indirect cost rate proposal.
2:1.1.2.2.1.1.27.59	SECTION 200.58	200.58 Information technology systems.
2:1.1.2.2.1.1.27.60	SECTION 200.59	200.59 Intangible property.
2:1.1.2.2.1.1.27.61	SECTION 200.60	200.60 Intermediate cost objective.
2:1.1.2.2.1.1.27.62	SECTION 200.61	200.61 Internal controls.
2:1.1.2.2.1.1.27.63	SECTION 200.62	200.62 Internal control over compliance requirements for Federal awards.
2:1.1.2.2.1.1.27.64	SECTION 200.63	200.63 Loan.
2:1.1.2.2.1.1.27.65	SECTION 200.64	200.64 Local government.
2:1.1.2.2.1.1.27.66	SECTION 200.65	200.65 Major program.
2:1.1.2.2.1.1.27.67	SECTION 200.66	200.66 Management decision.
2:1.1.2.2.1.1.27.68	SECTION 200.67	200.67 Micro-purchase.
2:1.1.2.2.1.1.27.69	SECTION 200.68	200.68 Modified Total Direct Cost (MTDC).
2:1.1.2.2.1.1.27.70	SECTION 200.69	200.69 Non-Federal entity.
2:1.1.2.2.1.1.27.71	SECTION 200.70	200.70 Nonprofit organization.
2:1.1.2.2.1.1.27.72	SECTION 200.71	200.71 Obligations.
2:1.1.2.2.1.1.27.73	SECTION 200.72	200.72 Office of Management and Budget (OMB).
2:1.1.2.2.1.1.27.74	SECTION 200.73	200.73 Oversight agency for audit.
2:1.1.2.2.1.1.27.75	SECTION 200.74	200.74 Pass-through entity.
2:1.1.2.2.1.1.27.76	SECTION 200.75	200.75 Participant support costs.
2:1.1.2.2.1.1.27.77	SECTION 200.76	200.76 Performance goal.
2:1.1.2.2.1.1.27.78	SECTION 200.77	200.77 Period of performance.
2:1.1.2.2.1.1.27.79	SECTION 200.78	200.78 Personal property.
2:1.1.2.2.1.1.27.80	SECTION 200.79	200.79 Personally Identifiable Information (PII).
2:1.1.2.2.1.1.27.81	SECTION 200.80	200.80 Program income.
2:1.1.2.2.1.1.27.82	SECTION 200.81	200.81 Property.
2:1.1.2.2.1.1.27.83	SECTION 200.82	200.82 Protected Personally Identifiable Information (Protected PII).
2:1.1.2.2.1.1.27.84	SECTION 200.83	200.83 Project cost.
2:1.1.2.2.1.1.27.85	SECTION 200.84	200.84 Questioned cost.
2:1.1.2.2.1.1.27.86	SECTION 200.85	200.85 Real property.
2:1.1.2.2.1.1.27.87	SECTION 200.86	200.86 Recipient.
2:1.1.2.2.1.1.27.88	SECTION 200.87	200.87 Research and Development (R&D).
2:1.1.2.2.1.1.27.89	SECTION 200.88	200.88 Simplified acquisition threshold.
2:1.1.2.2.1.1.27.90	SECTION 200.89	200.89 Special purpose equipment.
2:1.1.2.2.1.1.27.91	SECTION 200.90	200.90 State.
2:1.1.2.2.1.1.27.92	SECTION 200.91	200.91 Student Financial Aid (SFA).
2:1.1.2.2.1.1.27.93	SECTION 200.92	200.92 Subaward.
2:1.1.2.2.1.1.27.94	SECTION 200.93	200.93 Subrecipient.
2:1.1.2.2.1.1.27.95	SECTION 200.94	200.94 Supplies.
2:1.1.2.2.1.1.27.96	SECTION 200.95	200.95 Termination.
2:1.1.2.2.1.1.27.97	SECTION 200.96	200.96 Third-party in-kind contributions.
2:1.1.2.2.1.1.27.98	SECTION 200.97	200.97 Unliquidated obligations.
2:1.1.2.2.1.1.27.99	SECTION 200.98	200.98 Unobligated balance.
2:1.1.2.2.1.1.27.100	SECTION 200.99	200.99 Voluntary committed cost sharing.
2:1.1.2.2.1.1.28	SUBJGRP 28	Acronyms
2:1.1.2.2.1.1.28.1	SECTION 200.0	200.0 Acronyms.
2:1.1.2.2.1.1.28.2	SECTION 200.1	200.1 Definitions.
2:1.1.2.2.1.1.28.3	SECTION 200.2	200.2 Acquisition cost.
2:1.1.2.2.1.1.28.4	SECTION 200.3	200.3 Advance payment.
2:1.1.2.2.1.1.28.5	SECTION 200.4	200.4 Allocation.
2:1.1.2.2.1.1.28.6	SECTION 200.5	200.5 Audit finding.
2:1.1.2.2.1.1.28.7	SECTION 200.6	200.6 Auditee.
2:1.1.2.2.1.1.28.8	SECTION 200.7	200.7 Auditor.
2:1.1.2.2.1.1.28.9	SECTION 200.8	200.8 Budget.
2:1.1.2.2.1.1.28.10	SECTION 200.9	200.9 Central service cost allocation plan.
2:1.1.2.2.1.1.28.11	SECTION 200.10	200.10 Catalog of Federal Domestic Assistance (CFDA) number.
2:1.1.2.2.1.1.28.12	SECTION 200.11	200.11 CFDA program title.
2:1.1.2.2.1.1.28.13	SECTION 200.12	200.12 Capital assets.
2:1.1.2.2.1.1.28.14	SECTION 200.13	200.13 Capital expenditures.
2:1.1.2.2.1.1.28.15	SECTION 200.14	200.14 Claim.
2:1.1.2.2.1.1.28.16	SECTION 200.15	200.15 Class of Federal awards.
2:1.1.2.2.1.1.28.17	SECTION 200.16	200.16 Closeout.
2:1.1.2.2.1.1.28.18	SECTION 200.17	200.17 Cluster of programs.
2:1.1.2.2.1.1.28.19	SECTION 200.18	200.18 Cognizant agency for audit.
2:1.1.2.2.1.1.28.20	SECTION 200.19	200.19 Cognizant agency for indirect costs.
2:1.1.2.2.1.1.28.21	SECTION 200.20	200.20 Computing devices.
2:1.1.2.2.1.1.28.22	SECTION 200.21	200.21 Compliance supplement.
2:1.1.2.2.1.1.28.23	SECTION 200.22	200.22 Contract.
2:1.1.2.2.1.1.28.24	SECTION 200.23	200.23 Contractor.
2:1.1.2.2.1.1.28.25	SECTION 200.24	200.24 Cooperative agreement.
2:1.1.2.2.1.1.28.26	SECTION 200.25	200.25 Cooperative audit resolution.
2:1.1.2.2.1.1.28.27	SECTION 200.26	200.26 Corrective action.
2:1.1.2.2.1.1.28.28	SECTION 200.27	200.27 Cost allocation plan.
2:1.1.2.2.1.1.28.29	SECTION 200.28	200.28 Cost objective.
2:1.1.2.2.1.1.28.30	SECTION 200.29	200.29 Cost sharing or matching.
2:1.1.2.2.1.1.28.31	SECTION 200.30	200.30 Cross-cutting audit finding.
2:1.1.2.2.1.1.28.32	SECTION 200.31	200.31 Disallowed costs.
2:1.1.2.2.1.1.28.33	SECTION 200.32	200.32 [Reserved]
2:1.1.2.2.1.1.28.34	SECTION 200.33	200.33 Equipment.
2:1.1.2.2.1.1.28.35	SECTION 200.34	200.34 Expenditures.
2:1.1.2.2.1.1.28.36	SECTION 200.35	200.35 Federal agency.
2:1.1.2.2.1.1.28.37	SECTION 200.36	200.36 Federal Audit Clearinghouse (FAC).
2:1.1.2.2.1.1.28.38	SECTION 200.37	200.37 Federal awarding agency.
2:1.1.2.2.1.1.28.39	SECTION 200.38	200.38 Federal award.
2:1.1.2.2.1.1.28.40	SECTION 200.39	200.39 Federal award date.
2:1.1.2.2.1.1.28.41	SECTION 200.40	200.40 Federal financial assistance.
2:1.1.2.2.1.1.28.42	SECTION 200.41	200.41 Federal interest.
2:1.1.2.2.1.1.28.43	SECTION 200.42	200.42 Federal program.
2:1.1.2.2.1.1.28.44	SECTION 200.43	200.43 Federal share.
2:1.1.2.2.1.1.28.45	SECTION 200.44	200.44 Final cost objective.
2:1.1.2.2.1.1.28.46	SECTION 200.45	200.45 Fixed amount awards.
2:1.1.2.2.1.1.28.47	SECTION 200.46	200.46 Foreign public entity.
2:1.1.2.2.1.1.28.48	SECTION 200.47	200.47 Foreign organization.
2:1.1.2.2.1.1.28.49	SECTION 200.48	200.48 General purpose equipment.
2:1.1.2.2.1.1.28.50	SECTION 200.49	200.49 Generally Accepted Accounting Principles (GAAP).
2:1.1.2.2.1.1.28.51	SECTION 200.50	200.50 Generally Accepted Government Auditing Standards (GAGAS).
2:1.1.2.2.1.1.28.52	SECTION 200.51	200.51 Grant agreement.
2:1.1.2.2.1.1.28.53	SECTION 200.52	200.52 Hospital.
2:1.1.2.2.1.1.28.54	SECTION 200.53	200.53 Improper payment.
2:1.1.2.2.1.1.28.55	SECTION 200.54	200.54 Indian tribe (or “federally recognized Indian tribe”).
2:1.1.2.2.1.1.28.56	SECTION 200.55	200.55 Institutions of Higher Education (IHEs).
2:1.1.2.2.1.1.28.57	SECTION 200.56	200.56 Indirect (facilities & administrative (F&A)) costs.
2:1.1.2.2.1.1.28.58	SECTION 200.57	200.57 Indirect cost rate proposal.
2:1.1.2.2.1.1.28.59	SECTION 200.58	200.58 Information technology systems.
2:1.1.2.2.1.1.28.60	SECTION 200.59	200.59 Intangible property.
2:1.1.2.2.1.1.28.61	SECTION 200.60	200.60 Intermediate cost objective.
2:1.1.2.2.1.1.28.62	SECTION 200.61	200.61 Internal controls.
2:1.1.2.2.1.1.28.63	SECTION 200.62	200.62 Internal control over compliance requirements for Federal awards.
2:1.1.2.2.1.1.28.64	SECTION 200.63	200.63 Loan.
2:1.1.2.2.1.1.28.65	SECTION 200.64	200.64 Local government.
2:1.1.2.2.1.1.28.66	SECTION 200.65	200.65 Major program.
2:1.1.2.2.1.1.28.67	SECTION 200.66	200.66 Management decision.
2:1.1.2.2.1.1.28.68	SECTION 200.67	200.67 Micro-purchase.
2:1.1.2.2.1.1.28.69	SECTION 200.68	200.68 Modified Total Direct Cost (MTDC).
2:1.1.2.2.1.1.28.70	SECTION 200.69	200.69 Non-Federal entity.
2:1.1.2.2.1.1.28.71	SECTION 200.70	200.70 Nonprofit organization.
2:1.1.2.2.1.1.28.72	SECTION 200.71	200.71 Obligations.
2:1.1.2.2.1.1.28.73	SECTION 200.72	200.72 Office of Management and Budget (OMB).
2:1.1.2.2.1.1.28.74	SECTION 200.73	200.73 Oversight agency for audit.
2:1.1.2.2.1.1.28.75	SECTION 200.74	200.74 Pass-through entity.
2:1.1.2.2.1.1.28.76	SECTION 200.75	200.75 Participant support costs.
2:1.1.2.2.1.1.28.77	SECTION 200.76	200.76 Performance goal.
2:1.1.2.2.1.1.28.78	SECTION 200.77	200.77 Period of performance.
2:1.1.2.2.1.1.28.79	SECTION 200.78	200.78 Personal property.
2:1.1.2.2.1.1.28.80	SECTION 200.79	200.79 Personally Identifiable Information (PII).
2:1.1.2.2.1.1.28.81	SECTION 200.80	200.80 Program income.
2:1.1.2.2.1.1.28.82	SECTION 200.81	200.81 Property.
2:1.1.2.2.1.1.28.83	SECTION 200.82	200.82 Protected Personally Identifiable Information (Protected PII).
2:1.1.2.2.1.1.28.84	SECTION 200.83	200.83 Project cost.
2:1.1.2.2.1.1.28.85	SECTION 200.84	200.84 Questioned cost.
2:1.1.2.2.1.1.28.86	SECTION 200.85	200.85 Real property.
2:1.1.2.2.1.1.28.87	SECTION 200.86	200.86 Recipient.
2:1.1.2.2.1.1.28.88	SECTION 200.87	200.87 Research and Development (R&D).
2:1.1.2.2.1.1.28.89	SECTION 200.88	200.88 Simplified acquisition threshold.
2:1.1.2.2.1.1.28.90	SECTION 200.89	200.89 Special purpose equipment.
2:1.1.2.2.1.1.28.91	SECTION 200.90	200.90 State.
2:1.1.2.2.1.1.28.92	SECTION 200.91	200.91 Student Financial Aid (SFA).
2:1.1.2.2.1.1.28.93	SECTION 200.92	200.92 Subaward.
2:1.1.2.2.1.1.28.94	SECTION 200.93	200.93 Subrecipient.
2:1.1.2.2.1.1.28.95	SECTION 200.94	200.94 Supplies.
2:1.1.2.2.1.1.28.96	SECTION 200.95	200.95 Termination.
2:1.1.2.2.1.1.28.97	SECTION 200.96	200.96 Third-party in-kind contributions.
2:1.1.2.2.1.1.28.98	SECTION 200.97	200.97 Unliquidated obligations.
2:1.1.2.2.1.1.28.99	SECTION 200.98	200.98 Unobligated balance.
2:1.1.2.2.1.1.28.100	SECTION 200.99	200.99 Voluntary committed cost sharing.
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.
2:1.1.2.2.1.2.29.1	SECTION 200.100	200.100 Purpose.
2:1.1.2.2.1.2.29.2	SECTION 200.101	200.101 Applicability.
2:1.1.2.2.1.2.29.3	SECTION 200.102	200.102 Exceptions.
2:1.1.2.2.1.2.29.4	SECTION 200.103	200.103 Authorities.
2:1.1.2.2.1.2.29.5	SECTION 200.104	200.104 Supersession.
2:1.1.2.2.1.2.29.6	SECTION 200.105	200.105 Effect on other issuances.
2:1.1.2.2.1.2.29.7	SECTION 200.106	200.106 Agency implementation.
2:1.1.2.2.1.2.29.8	SECTION 200.107	200.107 OMB responsibilities.
2:1.1.2.2.1.2.29.9	SECTION 200.108	200.108 Inquiries.
2:1.1.2.2.1.2.29.10	SECTION 200.109	200.109 Review date.
2:1.1.2.2.1.2.29.11	SECTION 200.110	200.110 Effective/applicability date.
2:1.1.2.2.1.2.29.12	SECTION 200.111	200.111 English language.
2:1.1.2.2.1.2.29.13	SECTION 200.112	200.112 Conflict of interest.
2:1.1.2.2.1.2.29.14	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.
2:1.1.2.2.1.3.29.1	SECTION 200.200	200.200 Purpose.
2:1.1.2.2.1.3.29.2	SECTION 200.201	200.201 Use of grant agreements (including fixed amount awards), cooperative agreements, and contracts.
2:1.1.2.2.1.3.29.3	SECTION 200.202	200.202 Requirement to provide public notice of Federal financial assistance programs.
2:1.1.2.2.1.3.29.4	SECTION 200.203	200.203 Notices of funding opportunities.
2:1.1.2.2.1.3.29.5	SECTION 200.204	200.204 Federal awarding agency review of merit of proposals.
2:1.1.2.2.1.3.29.6	SECTION 200.205	200.205 Federal awarding agency review of risk posed by applicants.
2:1.1.2.2.1.3.29.7	SECTION 200.206	200.206 Standard application requirements.
2:1.1.2.2.1.3.29.8	SECTION 200.207	200.207 Specific conditions.
2:1.1.2.2.1.3.29.9	SECTION 200.208	200.208 Certifications and representations.
2:1.1.2.2.1.3.29.10	SECTION 200.209	200.209 Pre-award costs.
2:1.1.2.2.1.3.29.11	SECTION 200.210	200.210 Information contained in a Federal award.
2:1.1.2.2.1.3.29.12	SECTION 200.211	200.211 Public access to Federal award information.
2:1.1.2.2.1.3.29.13	SECTION 200.212	200.212 Reporting a determination that a non-Federal entity is not qualified for a Federal award.
2:1.1.2.2.1.3.29.14	SECTION 200.213	200.213 Suspension and debarment.
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
2:1.1.2.2.1.4.29.1	SECTION 200.300	200.300 Statutory and national policy requirements.
2:1.1.2.2.1.4.29.2	SECTION 200.301	200.301 Performance measurement.
2:1.1.2.2.1.4.29.3	SECTION 200.302	200.302 Financial management.
2:1.1.2.2.1.4.29.4	SECTION 200.303	200.303 Internal controls.
2:1.1.2.2.1.4.29.5	SECTION 200.304	200.304 Bonds.
2:1.1.2.2.1.4.29.6	SECTION 200.305	200.305 Payment.
2:1.1.2.2.1.4.29.7	SECTION 200.306	200.306 Cost sharing or matching.
2:1.1.2.2.1.4.29.8	SECTION 200.307	200.307 Program income.
2:1.1.2.2.1.4.29.9	SECTION 200.308	200.308 Revision of budget and program plans.
2:1.1.2.2.1.4.29.10	SECTION 200.309	200.309 Period of performance.
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
2:1.1.2.2.1.4.30.11	SECTION 200.310	200.310 Insurance coverage.
2:1.1.2.2.1.4.30.12	SECTION 200.311	200.311 Real property.
2:1.1.2.2.1.4.30.13	SECTION 200.312	200.312 Federally-owned and exempt property.
2:1.1.2.2.1.4.30.14	SECTION 200.313	200.313 Equipment.
2:1.1.2.2.1.4.30.15	SECTION 200.314	200.314 Supplies.
2:1.1.2.2.1.4.30.16	SECTION 200.315	200.315 Intangible property.
2:1.1.2.2.1.4.30.17	SECTION 200.316	200.316 Property trust relationship.
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
2:1.1.2.2.1.4.31.18	SECTION 200.317	200.317 Procurements by states.
2:1.1.2.2.1.4.31.19	SECTION 200.318	200.318 General procurement standards.
2:1.1.2.2.1.4.31.20	SECTION 200.319	200.319 Competition.
2:1.1.2.2.1.4.31.21	SECTION 200.320	200.320 Methods of procurement to be followed.
2:1.1.2.2.1.4.31.22	SECTION 200.321	200.321 Contracting with small and minority businesses, women's business enterprises, and labor surplus area firms.
2:1.1.2.2.1.4.31.23	SECTION 200.322	200.322 Procurement of recovered materials.
2:1.1.2.2.1.4.31.24	SECTION 200.323	200.323 Contract cost and price.
2:1.1.2.2.1.4.31.25	SECTION 200.324	200.324 Federal awarding agency or pass-through entity review.
2:1.1.2.2.1.4.31.26	SECTION 200.325	200.325 Bonding requirements.
2:1.1.2.2.1.4.31.27	SECTION 200.326	200.326 Contract provisions.
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
2:1.1.2.2.1.4.32.28	SECTION 200.327	200.327 Financial reporting.
2:1.1.2.2.1.4.32.29	SECTION 200.328	200.328 Monitoring and reporting program performance.
2:1.1.2.2.1.4.32.30	SECTION 200.329	200.329 Reporting on real property.
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
2:1.1.2.2.1.4.33.31	SECTION 200.330	200.330 Subrecipient and contractor determinations.
2:1.1.2.2.1.4.33.32	SECTION 200.331	200.331 Requirements for pass-through entities.
2:1.1.2.2.1.4.33.33	SECTION 200.332	200.332 Fixed amount subawards.
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
2:1.1.2.2.1.4.34.34	SECTION 200.333	200.333 Retention requirements for records.
2:1.1.2.2.1.4.34.35	SECTION 200.334	200.334 Requests for transfer of records.
2:1.1.2.2.1.4.34.36	SECTION 200.335	200.335 Methods for collection, transmission and storage of information.
2:1.1.2.2.1.4.34.37	SECTION 200.336	200.336 Access to records.
2:1.1.2.2.1.4.34.38	SECTION 200.337	200.337 Restrictions on public access to records.
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
2:1.1.2.2.1.4.35.39	SECTION 200.338	200.338 Remedies for noncompliance.
2:1.1.2.2.1.4.35.40	SECTION 200.339	200.339 Termination.
2:1.1.2.2.1.4.35.41	SECTION 200.340	200.340 Notification of termination requirement.
2:1.1.2.2.1.4.35.42	SECTION 200.341	200.341 Opportunities to object, hearings and appeals.
2:1.1.2.2.1.4.35.43	SECTION 200.342	200.342 Effects of suspension and termination.
2:1.1.2.2.1.4.35.47	SECTION 200.346	200.346 Collection of amounts due.
2:1.1.2.2.1.4.36	SUBJGRP 36	Closeout
2:1.1.2.2.1.4.36.44	SECTION 200.343	200.343 Closeout.
2:1.1.2.2.1.4.37	SUBJGRP 37	Post-Closeout Adjustments and Continuing Responsibilities
2:1.1.2.2.1.4.37.45	SECTION 200.344	200.344 Post-closeout adjustments and continuing responsibilities.
2:1.1.2.2.1.4.38	SUBJGRP 38	Collection of Amounts Due
2:1.1.2.2.1.4.38.46	SECTION 200.345	200.345 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
2:1.1.2.2.1.5.39.1	SECTION 200.400	200.400 Policy guide.
2:1.1.2.2.1.5.39.2	SECTION 200.401	200.401 Application.
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
2:1.1.2.2.1.5.40.3	SECTION 200.402	200.402 Composition of costs.
2:1.1.2.2.1.5.40.4	SECTION 200.403	200.403 Factors affecting allowability of costs.
2:1.1.2.2.1.5.40.5	SECTION 200.404	200.404 Reasonable costs.
2:1.1.2.2.1.5.40.6	SECTION 200.405	200.405 Allocable costs.
2:1.1.2.2.1.5.40.7	SECTION 200.406	200.406 Applicable credits.
2:1.1.2.2.1.5.40.8	SECTION 200.407	200.407 Prior written approval (prior approval).
2:1.1.2.2.1.5.40.9	SECTION 200.408	200.408 Limitation on allowance of costs.
2:1.1.2.2.1.5.40.10	SECTION 200.409	200.409 Special considerations.
2:1.1.2.2.1.5.40.11	SECTION 200.410	200.410 Collection of unallowable costs.
2:1.1.2.2.1.5.40.12	SECTION 200.411	200.411 Adjustment of previously negotiated indirect (F&A) cost rates containing unallowable costs.
2:1.1.2.2.1.5.40.19	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
2:1.1.2.2.1.5.41.13	SECTION 200.412	200.412 Classification of costs.
2:1.1.2.2.1.5.41.14	SECTION 200.413	200.413 Direct costs.
2:1.1.2.2.1.5.41.15	SECTION 200.414	200.414 Indirect (F&A) costs.
2:1.1.2.2.1.5.41.16	SECTION 200.415	200.415 Required certifications.
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.
2:1.1.2.2.1.5.42	SUBJGRP 42	Special Considerations for States, Local Governments and Indian Tribes
2:1.1.2.2.1.5.42.17	SECTION 200.416	200.416 Cost allocation plans and indirect cost proposals.
2:1.1.2.2.1.5.42.18	SECTION 200.417	200.417 Interagency service.
2:1.1.2.2.1.5.43	SUBJGRP 43	Special Considerations for Institutions of Higher Education
2:1.1.2.2.1.5.43.19	SECTION 200.418	200.418 Costs incurred by states and local governments.
2:1.1.2.2.1.5.43.20	SECTION 200.419	200.419 Cost accounting standards and disclosure statement.
2:1.1.2.2.1.5.44	SUBJGRP 44	General Provisions for Selected Items of Cost
2:1.1.2.2.1.5.44.21	SECTION 200.420	200.420 Considerations for selected items of cost.
2:1.1.2.2.1.5.44.22	SECTION 200.421	200.421 Advertising and public relations.
2:1.1.2.2.1.5.44.23	SECTION 200.422	200.422 Advisory councils.
2:1.1.2.2.1.5.44.24	SECTION 200.423	200.423 Alcoholic beverages.
2:1.1.2.2.1.5.44.25	SECTION 200.424	200.424 Alumni/ae activities.
2:1.1.2.2.1.5.44.26	SECTION 200.425	200.425 Audit services.
2:1.1.2.2.1.5.44.27	SECTION 200.426	200.426 Bad debts.
2:1.1.2.2.1.5.44.28	SECTION 200.427	200.427 Bonding costs.
2:1.1.2.2.1.5.44.29	SECTION 200.428	200.428 Collections of improper payments.
2:1.1.2.2.1.5.44.30	SECTION 200.429	200.429 Commencement and convocation costs.
2:1.1.2.2.1.5.44.31	SECTION 200.430	200.430 Compensation - personal services.
2:1.1.2.2.1.5.44.32	SECTION 200.431	200.431 Compensation - fringe benefits.
2:1.1.2.2.1.5.44.33	SECTION 200.432	200.432 Conferences.
2:1.1.2.2.1.5.44.34	SECTION 200.433	200.433 Contingency provisions.
2:1.1.2.2.1.5.44.35	SECTION 200.434	200.434 Contributions and donations.
2:1.1.2.2.1.5.44.36	SECTION 200.435	200.435 Defense and prosecution of criminal and civil proceedings, claims, appeals and patent infringements.
2:1.1.2.2.1.5.44.37	SECTION 200.436	200.436 Depreciation.
2:1.1.2.2.1.5.44.38	SECTION 200.437	200.437 Employee health and welfare costs.
2:1.1.2.2.1.5.44.39	SECTION 200.438	200.438 Entertainment costs.
2:1.1.2.2.1.5.44.40	SECTION 200.439	200.439 Equipment and other capital expenditures.
2:1.1.2.2.1.5.44.41	SECTION 200.440	200.440 Exchange rates.
2:1.1.2.2.1.5.44.42	SECTION 200.441	200.441 Fines, penalties, damages and other settlements.
2:1.1.2.2.1.5.44.43	SECTION 200.442	200.442 Fund raising and investment management costs.
2:1.1.2.2.1.5.44.44	SECTION 200.443	200.443 Gains and losses on disposition of depreciable assets.
2:1.1.2.2.1.5.44.45	SECTION 200.444	200.444 General costs of government.
2:1.1.2.2.1.5.44.46	SECTION 200.445	200.445 Goods or services for personal use.
2:1.1.2.2.1.5.44.47	SECTION 200.446	200.446 Idle facilities and idle capacity.
2:1.1.2.2.1.5.44.48	SECTION 200.447	200.447 Insurance and indemnification.
2:1.1.2.2.1.5.44.49	SECTION 200.448	200.448 Intellectual property.
2:1.1.2.2.1.5.44.50	SECTION 200.449	200.449 Interest.
2:1.1.2.2.1.5.44.51	SECTION 200.450	200.450 Lobbying.
2:1.1.2.2.1.5.44.52	SECTION 200.451	200.451 Losses on other awards or contracts.
2:1.1.2.2.1.5.44.53	SECTION 200.452	200.452 Maintenance and repair costs.
2:1.1.2.2.1.5.44.54	SECTION 200.453	200.453 Materials and supplies costs, including costs of computing devices.
2:1.1.2.2.1.5.44.55	SECTION 200.454	200.454 Memberships, subscriptions, and professional activity costs.
2:1.1.2.2.1.5.44.56	SECTION 200.455	200.455 Organization costs.
2:1.1.2.2.1.5.44.57	SECTION 200.456	200.456 Participant support costs.
2:1.1.2.2.1.5.44.58	SECTION 200.457	200.457 Plant and security costs.
2:1.1.2.2.1.5.44.59	SECTION 200.458	200.458 Pre-award costs.
2:1.1.2.2.1.5.44.60	SECTION 200.459	200.459 Professional service costs.
2:1.1.2.2.1.5.44.61	SECTION 200.460	200.460 Proposal costs.
2:1.1.2.2.1.5.44.62	SECTION 200.461	200.461 Publication and printing costs.
2:1.1.2.2.1.5.44.63	SECTION 200.462	200.462 Rearrangement and reconversion costs.
2:1.1.2.2.1.5.44.64	SECTION 200.463	200.463 Recruiting costs.
2:1.1.2.2.1.5.44.65	SECTION 200.464	200.464 Relocation costs of employees.
2:1.1.2.2.1.5.44.66	SECTION 200.465	200.465 Rental costs of real property and equipment.
2:1.1.2.2.1.5.44.67	SECTION 200.466	200.466 Scholarships and student aid costs.
2:1.1.2.2.1.5.44.68	SECTION 200.467	200.467 Selling and marketing costs.
2:1.1.2.2.1.5.44.69	SECTION 200.468	200.468 Specialized service facilities.
2:1.1.2.2.1.5.44.70	SECTION 200.469	200.469 Student activity costs.
2:1.1.2.2.1.5.44.71	SECTION 200.470	200.470 Taxes (including Value Added Tax).
2:1.1.2.2.1.5.44.72	SECTION 200.471	200.471 Termination costs.
2:1.1.2.2.1.5.44.73	SECTION 200.472	200.472 Training and education costs.
2:1.1.2.2.1.5.44.74	SECTION 200.473	200.473 Transportation costs.
2:1.1.2.2.1.5.44.75	SECTION 200.474	200.474 Travel costs.
2:1.1.2.2.1.5.44.76	SECTION 200.475	200.475 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
2:1.1.2.2.1.6.45.1	SECTION 200.500	200.500 Purpose.
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
2:1.1.2.2.1.6.46.2	SECTION 200.501	200.501 Audit requirements.
2:1.1.2.2.1.6.46.3	SECTION 200.502	200.502 Basis for determining Federal awards expended.
2:1.1.2.2.1.6.46.4	SECTION 200.503	200.503 Relation to other audit requirements.
2:1.1.2.2.1.6.46.5	SECTION 200.504	200.504 Frequency of audits.
2:1.1.2.2.1.6.46.6	SECTION 200.505	200.505 Sanctions.
2:1.1.2.2.1.6.46.7	SECTION 200.506	200.506 Audit costs.
2:1.1.2.2.1.6.46.8	SECTION 200.507	200.507 Program-specific audits.
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
2:1.1.2.2.1.6.47.9	SECTION 200.508	200.508 Auditee responsibilities.
2:1.1.2.2.1.6.47.10	SECTION 200.509	200.509 Auditor selection.
2:1.1.2.2.1.6.47.11	SECTION 200.510	200.510 Financial statements.
2:1.1.2.2.1.6.47.12	SECTION 200.511	200.511 Audit findings follow-up.
2:1.1.2.2.1.6.47.13	SECTION 200.512	200.512 Report submission.
2:1.1.2.2.1.6.47.22	SECTION 200.521	200.521 Management decision.
2:1.1.2.2.1.6.48	SUBJGRP 48	Federal Agencies
2:1.1.2.2.1.6.48.14	SECTION 200.513	200.513 Responsibilities.
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
2:1.1.2.2.1.6.49	SUBJGRP 49	Auditors
2:1.1.2.2.1.6.49.15	SECTION 200.514	200.514 Scope of audit.
2:1.1.2.2.1.6.49.16	SECTION 200.515	200.515 Audit reporting.
2:1.1.2.2.1.6.49.17	SECTION 200.516	200.516 Audit findings.
2:1.1.2.2.1.6.49.18	SECTION 200.517	200.517 Audit documentation.
2:1.1.2.2.1.6.49.19	SECTION 200.518	200.518 Major program determination.
2:1.1.2.2.1.6.49.20	SECTION 200.519	200.519 Criteria for Federal program risk.
2:1.1.2.2.1.6.49.21	SECTION 200.520	200.520 Criteria for a low-risk auditee.
2:1.1.2.2.1.6.50	SUBJGRP 50	Management Decisions
2:1.1.2.2.1.6.50.22	SECTION 200.521	200.521 Management decision.
2:1.1.2.2.1.6.51.23.5	APPENDIX Appendix I	Appendix I to Part 200 - Full Text of Notice of Funding Opportunity
2:1.1.2.2.1.6.51.23.6	APPENDIX Appendix II	Appendix II to Part 200 - Contract Provisions for Non-Federal Entity Contracts Under Federal Awards
2:1.1.2.2.1.6.51.23.7	APPENDIX Appendix III	Appendix III to Part 200 - Indirect (F&A) Costs Identification and Assignment, and Rate Determination for Institutions of Higher Education (IHEs)
2:1.1.2.2.1.6.51.23.8	APPENDIX Appendix IV	Appendix IV to Part 200 - Indirect (F&A) Costs Identification and Assignment, and Rate Determination for Nonprofit Organizations
2:1.1.2.2.1.6.51.23.9	APPENDIX Appendix V	Appendix V to Part 200 - State/Local Governmentwide Central Service Cost Allocation Plans
2:1.1.2.2.1.6.51.23.10	APPENDIX Appendix VI	Appendix VI to Part 200 - Public Assistance Cost Allocation Plans
2:1.1.2.2.1.6.51.23.11	APPENDIX Appendix VII	Appendix VII to Part 200 - States and Local Government and Indian Tribe Indirect Cost Proposals
2:1.1.2.2.1.6.51.23.12	APPENDIX Appendix VIII	Appendix VIII to Part 200 - Nonprofit Organizations Exempted From Subpart E - Cost Principles of Part 200
2:1.1.2.2.1.6.51.23.13	APPENDIX Appendix IX	Appendix IX to Part 200 - Hospital Cost Principles
2:1.1.2.2.1.6.51.23.14	APPENDIX Appendix X	Appendix X to Part 200 - Data Collection Form (Form SF-SAC)
2:1.1.2.2.1.6.51.23.15	APPENDIX Appendix XI	Appendix XI to Part 200 - Compliance Supplement
2:1.1.2.2.1.6.51.23.16	APPENDIX Appendix XII	Appendix XII to Part 200 - Award Term and Condition for Recipient Integrity and Performance Matters

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