Title 45

PART 75

Part 75 - Uniform Administrative Requirements, Cost Principles, And Audit Requirements For Hhs Awards

PART 75 - UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR HHS AWARDS Authority:5 U.S.C. 301. Source:79 FR 75889, Dec. 19, 2014, unless otherwise noted.

45:1.0.1.1.36.1SUBPART A
Subpart A - Acronyms and Definitions
45:1.0.1.1.36.1.24.1SECTION 75.1
   75.1 Acronyms.
45:1.0.1.1.36.1.24.2SECTION 75.2
   75.2 Definitions.
45:1.0.1.1.36.2SUBPART B
Subpart B - General Provisions
45:1.0.1.1.36.2.24.1SECTION 75.100
   75.100 Purpose.
45:1.0.1.1.36.2.24.2SECTION 75.101
   75.101 Applicability.
45:1.0.1.1.36.2.24.3SECTION 75.102
   75.102 Exceptions.
45:1.0.1.1.36.2.24.4SECTION 75.103
   75.103 Authorities.
45:1.0.1.1.36.2.24.5SECTION 75.104
   75.104 Supersession.
45:1.0.1.1.36.2.24.6SECTION 75.105
   75.105 Effect on other issuances.
45:1.0.1.1.36.2.24.7SECTION 75.106
   75.106 Agency implementation.
45:1.0.1.1.36.2.24.8SECTION 75.107
   75.107 OMB responsibilities.
45:1.0.1.1.36.2.24.9SECTION 75.108
   75.108 Inquiries.
45:1.0.1.1.36.2.24.10SECTION 75.109
   75.109 Review date.
45:1.0.1.1.36.2.24.11SECTION 75.110
   75.110 Effective/Applicability date.
45:1.0.1.1.36.2.24.12SECTION 75.111
   75.111 English language.
45:1.0.1.1.36.2.24.13SECTION 75.112
   75.112 Conflict of interest.
45:1.0.1.1.36.2.24.14SECTION 75.113
   75.113 Mandatory disclosures.
45:1.0.1.1.36.3SUBPART C
Subpart C - Pre-Federal Award Requirements and Contents of Federal Awards
45:1.0.1.1.36.3.24.1SECTION 75.200
   75.200 Purpose.
45:1.0.1.1.36.3.24.2SECTION 75.201
   75.201 Use of grant agreements (including fixed amount awards), cooperative agreements, and contracts.
45:1.0.1.1.36.3.24.3SECTION 75.202
   75.202 Requirement to provide public notice of Federal financial assistance programs.
45:1.0.1.1.36.3.24.4SECTION 75.203
   75.203 Notices of funding opportunities.
45:1.0.1.1.36.3.24.5SECTION 75.204
   75.204 HHS funding agency review of merit of proposals.
45:1.0.1.1.36.3.24.6SECTION 75.205
   75.205 HHS awarding agency review of risk posed by applicants.
45:1.0.1.1.36.3.24.7SECTION 75.206
   75.206 Standard application requirements, including forms for applying for HHS financial assistance, and state plans.
45:1.0.1.1.36.3.24.8SECTION 75.207
   75.207 Specific award conditions.
45:1.0.1.1.36.3.24.9SECTION 75.208
   75.208 Certifications and representations.
45:1.0.1.1.36.3.24.10SECTION 75.209
   75.209 Pre-award costs.
45:1.0.1.1.36.3.24.11SECTION 75.210
   75.210 Information contained in a Federal award.
45:1.0.1.1.36.3.24.12SECTION 75.211
   75.211 Public access to Federal award information.
45:1.0.1.1.36.3.24.13SECTION 75.212
   75.212 Reporting a determination that a recipient is not qualified for a Federal award.
45:1.0.1.1.36.3.24.14SECTION 75.213
   75.213 Suspension and debarment.
45:1.0.1.1.36.3.24.15SECTION 75.214
   75.214 Metric system of measurement.
45:1.0.1.1.36.3.24.16SECTION 75.215
   75.215 Disclosure of lobbying activities.
45:1.0.1.1.36.3.24.17SECTION 75.216
   75.216 Special provisions for awards to commercial organizations as recipients.
45:1.0.1.1.36.3.24.18SECTION 75.217
   75.217 Special provisions for awards to Federal agencies.
45:1.0.1.1.36.3.24.19SECTION 75.218
   75.218 Participation by faith-based organizations.
45:1.0.1.1.36.4SUBPART D
Subpart D - Post Federal Award Requirements
45:1.0.1.1.36.4.24SUBJGRP 24
   Standards for Financial and Program Management
45:1.0.1.1.36.4.24.1SECTION 75.300
   75.300 Statutory and national policy requirements.
45:1.0.1.1.36.4.24.2SECTION 75.301
   75.301 Performance measurement.
45:1.0.1.1.36.4.24.3SECTION 75.302
   75.302 Financial management and standards for financial management systems.
45:1.0.1.1.36.4.24.4SECTION 75.303
   75.303 Internal controls.
45:1.0.1.1.36.4.24.5SECTION 75.304
   75.304 Bonds.
45:1.0.1.1.36.4.24.6SECTION 75.305
   75.305 Payment.
45:1.0.1.1.36.4.24.7SECTION 75.306
   75.306 Cost sharing or matching.
45:1.0.1.1.36.4.24.8SECTION 75.307
   75.307 Program income.
45:1.0.1.1.36.4.24.9SECTION 75.308
   75.308 Revision of budget and program plans.
45:1.0.1.1.36.4.24.10SECTION 75.309
   75.309 Period of performance and availability of funds.
45:1.0.1.1.36.4.24.11SECTION 75.310-75.315
   75.310-75.315 [Reserved]
45:1.0.1.1.36.4.25SUBJGRP 25
   Property Standards
45:1.0.1.1.36.4.25.12SECTION 75.316
   75.316 Purpose of property standards.
45:1.0.1.1.36.4.25.13SECTION 75.317
   75.317 Insurance coverage.
45:1.0.1.1.36.4.25.14SECTION 75.318
   75.318 Real property.
45:1.0.1.1.36.4.25.15SECTION 75.319
   75.319 Federally-owned and exempt property.
45:1.0.1.1.36.4.25.16SECTION 75.320
   75.320 Equipment.
45:1.0.1.1.36.4.25.17SECTION 75.321
   75.321 Supplies.
45:1.0.1.1.36.4.25.18SECTION 75.322
   75.322 Intangible property and copyrights.
45:1.0.1.1.36.4.25.19SECTION 75.323
   75.323 Property trust relationship.
45:1.0.1.1.36.4.25.20SECTION 75.324-75.325
   75.324-75.325 [Reserved]
45:1.0.1.1.36.4.26SUBJGRP 26
   Procurement Standards
45:1.0.1.1.36.4.26.21SECTION 75.326
   75.326 Procurements by states.
45:1.0.1.1.36.4.26.22SECTION 75.327
   75.327 General procurement standards.
45:1.0.1.1.36.4.26.23SECTION 75.328
   75.328 Competition.
45:1.0.1.1.36.4.26.24SECTION 75.329
   75.329 Procurement procedures.
45:1.0.1.1.36.4.26.25SECTION 75.330
   75.330 Contracting with small and minority businesses, women's business enterprises, and labor surplus area firms.
45:1.0.1.1.36.4.26.26SECTION 75.331
   75.331 Procurement of recovered materials.
45:1.0.1.1.36.4.26.27SECTION 75.332
   75.332 Contract cost and price.
45:1.0.1.1.36.4.26.28SECTION 75.333
   75.333 HHS awarding agency or pass-through entity review.
45:1.0.1.1.36.4.26.29SECTION 75.334
   75.334 Bonding requirements.
45:1.0.1.1.36.4.26.30SECTION 75.335
   75.335 Contract provisions.
45:1.0.1.1.36.4.26.31SECTION 75.336-75.340
   75.336-75.340 [Reserved]
45:1.0.1.1.36.4.27SUBJGRP 27
   Performance and Financial Monitoring and Reporting
45:1.0.1.1.36.4.27.32SECTION 75.341
   75.341 Financial reporting.
45:1.0.1.1.36.4.27.33SECTION 75.342
   75.342 Monitoring and reporting program performance.
45:1.0.1.1.36.4.27.34SECTION 75.343
   75.343 Reporting on real property.
45:1.0.1.1.36.4.27.35SECTION 75.344-75.350
   75.344-75.350 [Reserved]
45:1.0.1.1.36.4.28SUBJGRP 28
   Subrecipient Monitoring and Management
45:1.0.1.1.36.4.28.36SECTION 75.351
   75.351 Subrecipient and contractor determinations.
45:1.0.1.1.36.4.28.37SECTION 75.352
   75.352 Requirements for pass-through entities.
45:1.0.1.1.36.4.28.38SECTION 75.353
   75.353 Fixed amount subawards.
45:1.0.1.1.36.4.28.39SECTION 75.354-75.360
   75.354-75.360 [Reserved]
45:1.0.1.1.36.4.29SUBJGRP 29
   Record Retention and Access
45:1.0.1.1.36.4.29.40SECTION 75.361
   75.361 Retention requirements for records.
45:1.0.1.1.36.4.29.41SECTION 75.362
   75.362 Requests for transfer or records.
45:1.0.1.1.36.4.29.42SECTION 75.363
   75.363 Methods for collection, transmission and storage of information.
45:1.0.1.1.36.4.29.43SECTION 75.364
   75.364 Access to records.
45:1.0.1.1.36.4.29.44SECTION 75.365
   75.365 Restrictions on public access to records.
45:1.0.1.1.36.4.29.45SECTION 75.366-75.370
   75.366-75.370 [Reserved]
45:1.0.1.1.36.4.30SUBJGRP 30
   Remedies for Noncompliance
45:1.0.1.1.36.4.30.46SECTION 75.371
   75.371 Remedies for noncompliance.
45:1.0.1.1.36.4.30.47SECTION 75.372
   75.372 Termination.
45:1.0.1.1.36.4.30.48SECTION 75.373
   75.373 Notification of termination requirement.
45:1.0.1.1.36.4.30.49SECTION 75.374
   75.374 Opportunities to object, hearings, and appeals.
45:1.0.1.1.36.4.30.50SECTION 75.375
   75.375 Effects of suspension and termination.
45:1.0.1.1.36.4.30.51SECTION 75.376-75.380
   75.376-75.380 [Reserved]
45:1.0.1.1.36.4.31SUBJGRP 31
   Closeout
45:1.0.1.1.36.4.31.52SECTION 75.381
   75.381 Closeout.
45:1.0.1.1.36.4.31.53SECTION 75.382-75.385
   75.382-75.385 [Reserved]
45:1.0.1.1.36.4.32SUBJGRP 32
   Post-Closeout Adjustments and Continuing Responsibilities
45:1.0.1.1.36.4.32.54SECTION 75.386
   75.386 Post-closeout adjustments and continuing responsibilities.
45:1.0.1.1.36.4.32.55SECTION 75.387-75.390
   75.387-75.390 [Reserved]
45:1.0.1.1.36.4.33SUBJGRP 33
   Collection of Amounts Due
45:1.0.1.1.36.4.33.56SECTION 75.391
   75.391 Collection of amounts due.
45:1.0.1.1.36.5SUBPART E
Subpart E - Cost Principles
45:1.0.1.1.36.5.34SUBJGRP 34
   General Provisions
45:1.0.1.1.36.5.34.1SECTION 75.400
   75.400 Policy guide.
45:1.0.1.1.36.5.34.2SECTION 75.401
   75.401 Application.
45:1.0.1.1.36.5.35SUBJGRP 35
   Basic Considerations
45:1.0.1.1.36.5.35.3SECTION 75.402
   75.402 Composition of costs.
45:1.0.1.1.36.5.35.4SECTION 75.403
   75.403 Factors affecting allowability of costs.
45:1.0.1.1.36.5.35.5SECTION 75.404
   75.404 Reasonable costs.
45:1.0.1.1.36.5.35.6SECTION 75.405
   75.405 Allocable costs.
45:1.0.1.1.36.5.35.7SECTION 75.406
   75.406 Applicable credits.
45:1.0.1.1.36.5.35.8SECTION 75.407
   75.407 Prior written approval (prior approval).
45:1.0.1.1.36.5.35.9SECTION 75.408
   75.408 Limitation on allowance of costs.
45:1.0.1.1.36.5.35.10SECTION 75.409
   75.409 Special considerations.
45:1.0.1.1.36.5.35.11SECTION 75.410
   75.410 Collection of unallowable costs.
45:1.0.1.1.36.5.35.12SECTION 75.411
   75.411 Adjustment of previously negotiated indirect (F&A) cost rates containing unallowable costs.
45:1.0.1.1.36.5.36SUBJGRP 36
   Direct and Indirect (F&A) Costs
45:1.0.1.1.36.5.36.13SECTION 75.412
   75.412 Classification of costs.
45:1.0.1.1.36.5.36.14SECTION 75.413
   75.413 Direct costs.
45:1.0.1.1.36.5.36.15SECTION 75.414
   75.414 Indirect (F&A) costs.
45:1.0.1.1.36.5.36.16SECTION 75.415
   75.415 Required certifications.
45:1.0.1.1.36.5.37SUBJGRP 37
   Special Considerations for States, Local Governments and Indian Tribes
45:1.0.1.1.36.5.37.17SECTION 75.416
   75.416 Cost allocation plans and indirect cost proposals.
45:1.0.1.1.36.5.37.18SECTION 75.417
   75.417 Interagency service.
45:1.0.1.1.36.5.38SUBJGRP 38
   Special Considerations for Institutions of Higher Education
45:1.0.1.1.36.5.38.19SECTION 75.418
   75.418 Costs incurred by states and local governments.
45:1.0.1.1.36.5.38.20SECTION 75.419
   75.419 Cost accounting standards and disclosure statement.
45:1.0.1.1.36.5.39SUBJGRP 39
   General Provisions for Selected Items of Cost
45:1.0.1.1.36.5.39.21SECTION 75.420
   75.420 Considerations for selected items of cost.
45:1.0.1.1.36.5.39.22SECTION 75.421
   75.421 Advertising and public relations.
45:1.0.1.1.36.5.39.23SECTION 75.422
   75.422 Advisory councils.
45:1.0.1.1.36.5.39.24SECTION 75.423
   75.423 Alcoholic beverages.
45:1.0.1.1.36.5.39.25SECTION 75.424
   75.424 Alumni/ae activities.
45:1.0.1.1.36.5.39.26SECTION 75.425
   75.425 Audit services.
45:1.0.1.1.36.5.39.27SECTION 75.426
   75.426 Bad debts.
45:1.0.1.1.36.5.39.28SECTION 75.427
   75.427 Bonding costs.
45:1.0.1.1.36.5.39.29SECTION 75.428
   75.428 Collections of improper payments.
45:1.0.1.1.36.5.39.30SECTION 75.429
   75.429 Commencement and convocation costs.
45:1.0.1.1.36.5.39.31SECTION 75.430
   75.430 Compensation - personal services.
45:1.0.1.1.36.5.39.32SECTION 75.431
   75.431 Compensation - fringe benefits.
45:1.0.1.1.36.5.39.33SECTION 75.432
   75.432 Conferences.
45:1.0.1.1.36.5.39.34SECTION 75.433
   75.433 Contingency provisions.
45:1.0.1.1.36.5.39.35SECTION 75.434
   75.434 Contributions and donations.
45:1.0.1.1.36.5.39.36SECTION 75.435
   75.435 Defense and prosecution of criminal and civil proceedings, claims, appeals, and patent infringements.
45:1.0.1.1.36.5.39.37SECTION 75.436
   75.436 Depreciation.
45:1.0.1.1.36.5.39.38SECTION 75.437
   75.437 Employee health and welfare costs.
45:1.0.1.1.36.5.39.39SECTION 75.438
   75.438 Entertainment costs.
45:1.0.1.1.36.5.39.40SECTION 75.439
   75.439 Equipment and other capital expenditures.
45:1.0.1.1.36.5.39.41SECTION 75.440
   75.440 Exchange rates.
45:1.0.1.1.36.5.39.42SECTION 75.441
   75.441 Fines, penalties, damages and other settlements.
45:1.0.1.1.36.5.39.43SECTION 75.442
   75.442 Fund raising and investment management costs.
45:1.0.1.1.36.5.39.44SECTION 75.443
   75.443 Gains and losses on disposition of depreciable assets.
45:1.0.1.1.36.5.39.45SECTION 75.444
   75.444 General costs of government.
45:1.0.1.1.36.5.39.46SECTION 75.445
   75.445 Goods or services for personal use.
45:1.0.1.1.36.5.39.47SECTION 75.446
   75.446 Idle facilities and idle capacity.
45:1.0.1.1.36.5.39.48SECTION 75.447
   75.447 Insurance and indemnification.
45:1.0.1.1.36.5.39.49SECTION 75.448
   75.448 Intellectual property.
45:1.0.1.1.36.5.39.50SECTION 75.449
   75.449 Interest.
45:1.0.1.1.36.5.39.51SECTION 75.450
   75.450 Lobbying.
45:1.0.1.1.36.5.39.52SECTION 75.451
   75.451 Losses on other awards or contracts.
45:1.0.1.1.36.5.39.53SECTION 75.452
   75.452 Maintenance and repair costs.
45:1.0.1.1.36.5.39.54SECTION 75.453
   75.453 Materials and supplies costs, including costs of computing devices.
45:1.0.1.1.36.5.39.55SECTION 75.454
   75.454 Memberships, subscriptions, and professional activity costs.
45:1.0.1.1.36.5.39.56SECTION 75.455
   75.455 Organization costs.
45:1.0.1.1.36.5.39.57SECTION 75.456
   75.456 Participant support costs.
45:1.0.1.1.36.5.39.58SECTION 75.457
   75.457 Plant and security costs.
45:1.0.1.1.36.5.39.59SECTION 75.458
   75.458 Pre-award costs.
45:1.0.1.1.36.5.39.60SECTION 75.459
   75.459 Professional service costs.
45:1.0.1.1.36.5.39.61SECTION 75.460
   75.460 Proposal costs.
45:1.0.1.1.36.5.39.62SECTION 75.461
   75.461 Publication and printing costs.
45:1.0.1.1.36.5.39.63SECTION 75.462
   75.462 Rearrangement and reconversion costs.
45:1.0.1.1.36.5.39.64SECTION 75.463
   75.463 Recruiting costs.
45:1.0.1.1.36.5.39.65SECTION 75.464
   75.464 Relocation costs of employees.
45:1.0.1.1.36.5.39.66SECTION 75.465
   75.465 Rental costs of real property and equipment.
45:1.0.1.1.36.5.39.67SECTION 75.466
   75.466 Scholarships and student aid costs.
45:1.0.1.1.36.5.39.68SECTION 75.467
   75.467 Selling and marketing costs.
45:1.0.1.1.36.5.39.69SECTION 75.468
   75.468 Specialized service facilities.
45:1.0.1.1.36.5.39.70SECTION 75.469
   75.469 Student activity costs.
45:1.0.1.1.36.5.39.71SECTION 75.470
   75.470 Taxes (including Value Added Tax).
45:1.0.1.1.36.5.39.72SECTION 75.471
   75.471 Termination costs.
45:1.0.1.1.36.5.39.73SECTION 75.472
   75.472 Training and education costs.
45:1.0.1.1.36.5.39.74SECTION 75.473
   75.473 Transportation costs.
45:1.0.1.1.36.5.39.75SECTION 75.474
   75.474 Travel costs.
45:1.0.1.1.36.5.39.76SECTION 75.475
   75.475 Trustees.
45:1.0.1.1.36.5.40SUBJGRP 40
   HHS Selected Items of Cost
45:1.0.1.1.36.5.40.77SECTION 75.476
   75.476 Independent research and development costs.
45:1.0.1.1.36.5.40.78SECTION 75.477
   75.477 Shared responsibility payments.
45:1.0.1.1.36.6SUBPART F
Subpart F - Audit Requirements
45:1.0.1.1.36.6.41SUBJGRP 41
   General
45:1.0.1.1.36.6.41.1SECTION 75.500
   75.500 Purpose.
45:1.0.1.1.36.6.42SUBJGRP 42
   Audits
45:1.0.1.1.36.6.42.2SECTION 75.501
   75.501 Audit requirements.
45:1.0.1.1.36.6.42.3SECTION 75.502
   75.502 Basis for determining Federal awards expended.
45:1.0.1.1.36.6.42.4SECTION 75.503
   75.503 Relation to other audit requirements.
45:1.0.1.1.36.6.42.5SECTION 75.504
   75.504 Frequency of audits.
45:1.0.1.1.36.6.42.6SECTION 75.505
   75.505 Sanctions.
45:1.0.1.1.36.6.42.7SECTION 75.506
   75.506 Audit costs.
45:1.0.1.1.36.6.42.8SECTION 75.507
   75.507 Program-specific audits.
45:1.0.1.1.36.6.43SUBJGRP 43
   Auditees
45:1.0.1.1.36.6.43.9SECTION 75.508
   75.508 Auditee responsibilities.
45:1.0.1.1.36.6.43.10SECTION 75.509
   75.509 Auditor selection.
45:1.0.1.1.36.6.43.11SECTION 75.510
   75.510 Financial statements.
45:1.0.1.1.36.6.43.12SECTION 75.511
   75.511 Audit findings follow-up.
45:1.0.1.1.36.6.43.13SECTION 75.512
   75.512 Report submission.
45:1.0.1.1.36.6.44SUBJGRP 44
   Federal Agencies
45:1.0.1.1.36.6.44.14SECTION 75.513
   75.513 Responsibilities.
45:1.0.1.1.36.6.45SUBJGRP 45
   Auditors
45:1.0.1.1.36.6.45.15SECTION 75.514
   75.514 Scope of audit.
45:1.0.1.1.36.6.45.16SECTION 75.515
   75.515 Audit reporting.
45:1.0.1.1.36.6.45.17SECTION 75.516
   75.516 Audit findings.
45:1.0.1.1.36.6.45.18SECTION 75.517
   75.517 Audit documentation.
45:1.0.1.1.36.6.45.19SECTION 75.518
   75.518 Major program determination.
45:1.0.1.1.36.6.45.20SECTION 75.519
   75.519 Criteria for Federal program risk.
45:1.0.1.1.36.6.45.21SECTION 75.520
   75.520 Criteria for a low-risk auditee.
45:1.0.1.1.36.6.46SUBJGRP 46
   Management Decisions
45:1.0.1.1.36.6.46.22SECTION 75.521
   75.521 Management decision.
45:1.0.1.1.36.6.47.23.9APPENDIX Appendix I
   Appendix I to Part 75 - Full Text of Notice of Funding Opportunity
45:1.0.1.1.36.6.47.23.10APPENDIX Appendix II
   Appendix II to Part 75 - Contract Provisions for Non-Federal Entity Contracts Under Federal Awards
45:1.0.1.1.36.6.47.23.11APPENDIX Appendix III
   Appendix III to Part 75 - Indirect (F&A) Costs Identification and Assignment, and Rate Determination for Institutions of Higher Education (IHEs)
45:1.0.1.1.36.6.47.23.12APPENDIX Appendix IV
   Appendix IV to Part 75 - Indirect (F&A) Costs Identification and Assignment, and Rate Determination for Nonprofit Organizations
45:1.0.1.1.36.6.47.23.13APPENDIX Appendix V
   Appendix V to Part 75 - State/Local Governmentwide Central Service Cost Allocation Plans
45:1.0.1.1.36.6.47.23.14APPENDIX Appendix VI
   Appendix VI to Part 75 - Public Assistance Cost Allocation Plans
45:1.0.1.1.36.6.47.23.15APPENDIX Appendix VII
   Appendix VII to Part 75 - States and Local Government and Indian Tribe Indirect Cost Proposals
45:1.0.1.1.36.6.47.23.16APPENDIX Appendix VIII
   Appendix VIII to Part 75 - Nonprofit Organizations Exempted from Subpart E of Part 75
45:1.0.1.1.36.6.47.23.17APPENDIX Appendix IX
   Appendix IX to Part 75 - Principles for Determining Costs Applicable to Research and Development Under Grants and Contracts with Hospitals
45:1.0.1.1.36.6.47.23.18APPENDIX Appendix X
   Appendix X to Part 75 - Data Collection Form (SF-SAC)
45:1.0.1.1.36.6.47.23.19APPENDIX Appendix XI
   Appendix XI to Part 75 - Compliance Supplement
45:1.0.1.1.36.6.47.23.20APPENDIX Appendix XII
   Appendix XII to Part 75 - Award Term and Conditions for Recipient Integrity and Performance Matters