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