e-CFR data is current as of November 21, 2016
TITLE 2—Grants and Agreements
Subtitle A—OFFICE OF MANAGEMENT AND BUDGET GUIDANCE FOR GRANTS AND AGREEMENTS CHAPTER II—OFFICE OF MANAGEMENT AND BUDGET GUIDANCE PART 200—UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS
Subpart A—ACRONYMS AND DEFINITIONS
Acronyms
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| Central service cost allocation plan. |
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| Catalog of Federal Domestic Assistance (CFDA) number. |
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| Cognizant agency for audit. |
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| Cognizant agency for indirect costs. |
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| Cooperative audit resolution. |
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| Cost sharing or matching. |
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| Cross-cutting audit finding. |
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| Federal Audit Clearinghouse (FAC). |
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| Federal financial assistance. |
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| General purpose equipment. |
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| Generally Accepted Accounting Principles (GAAP). |
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| Generally Accepted Government Auditing Standards (GAGAS). |
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| Indian tribe (or “federally recognized Indian tribe”). |
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| Institutions of Higher Education (IHEs). |
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| Indirect (facilities & administrative (F&A)) costs. |
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| Indirect cost rate proposal. |
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| Information technology systems. |
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| Intermediate cost objective. |
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| Internal control over compliance requirements for Federal awards. |
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| Modified Total Direct Cost (MTDC). |
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| Office of Management and Budget (OMB). |
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| Oversight agency for audit. |
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| Participant support costs. |
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| Personally Identifiable Information (PII). |
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| Protected Personally Identifiable Information (Protected PII). |
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| Research and Development (R&D). |
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| Simplified acquisition threshold. |
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| Special purpose equipment. |
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| Student Financial Aid (SFA). |
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| Third-party in-kind contributions. |
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| Unliquidated obligations. |
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| Voluntary committed cost sharing. |
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Subpart B—GENERAL PROVISIONS
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| Effect on other issuances. |
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| Effective/applicability date. |
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Subpart C—PRE-FEDERAL AWARD REQUIREMENTS AND CONTENTS OF FEDERAL AWARDS
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| Use of grant agreements (including fixed amount awards), cooperative agreements, and contracts. |
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| Requirement to provide public notice of Federal financial assistance programs. |
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| Notices of funding opportunities. |
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| Federal awarding agency review of merit of proposals. |
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| Federal awarding agency review of risk posed by applicants. |
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| Standard application requirements. |
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| Certifications and representations. |
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| Information contained in a Federal award. |
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| Public access to Federal award information. |
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| Reporting a determination that a non-Federal entity is not qualified for a Federal award. |
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| Suspension and debarment. |
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Subpart D—POST FEDERAL AWARD REQUIREMENTS
Standards for Financial and Program Management
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| Statutory and national policy requirements. |
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| Cost sharing or matching. |
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| Revision of budget and program plans. |
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Property Standards
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| Federally-owned and exempt property. |
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| Property trust relationship. |
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Procurement Standards
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| General procurement standards. |
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| Methods of procurement to be followed. |
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| Contracting with small and minority businesses, women's business enterprises, and labor surplus area firms. |
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| Procurement of recovered materials. |
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| Federal awarding agency or pass-through entity review. |
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Performance and Financial Monitoring and Reporting
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| 200.328 Monitoring and reporting program performance. |
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| Reporting on real property. |
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Subrecipient Monitoring and Management
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| Subrecipient and contractor determinations. |
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| Requirements for pass-through entities. |
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Record Retention and Access
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| Retention requirements for records. |
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| Requests for transfer of records. |
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| Methods for collection, transmission and storage of information. |
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| Restrictions on public access to records. |
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Remedies for Noncompliance
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| Remedies for noncompliance. |
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| Notification of termination requirement. |
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| Opportunities to object, hearings and appeals. |
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| Effects of suspension and termination. |
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Closeout
Post-Closeout Adjustments and Continuing Responsibilities
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| Post-closeout adjustments and continuing responsibilities. |
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Collection of Amounts Due
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| Collection of amounts due. |
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Subpart E—COST PRINCIPLES
General Provisions
Basic Considerations
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| Factors affecting allowability of costs. |
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| Prior written approval (prior approval). |
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| Limitation on allowance of costs. |
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| Collection of unallowable costs. |
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| Adjustment of previously negotiated indirect (F&A) cost rates containing unallowable costs. |
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Direct and Indirect (F&A) Costs
Special Considerations for States, Local Governments and Indian Tribes
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| Cost allocation plans and indirect cost proposals. |
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Special Considerations for Institutions of Higher Education
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| Costs incurred by states and local governments. |
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| Cost accounting standards and disclosure statement. |
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General Provisions for Selected Items of Cost
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| Considerations for selected items of cost. |
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| Advertising and public relations. |
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| Collections of improper payments. |
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| Commencement and convocation costs. |
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| Compensation—personal services. |
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| Compensation—fringe benefits. |
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| Contributions and donations. |
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| Defense and prosecution of criminal and civil proceedings, claims, appeals and patent infringements. |
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| Employee health and welfare costs. |
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| Equipment and other capital expenditures. |
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| Fines, penalties, damages and other settlements. |
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| Fund raising and investment management costs. |
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| Gains and losses on disposition of depreciable assets. |
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| General costs of government. |
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| Goods or services for personal use. |
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| Idle facilities and idle capacity. |
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| Insurance and indemnification. |
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| Losses on other awards or contracts. |
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| Maintenance and repair costs. |
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| Materials and supplies costs, including costs of computing devices. |
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| Memberships, subscriptions, and professional activity costs. |
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| Participant support costs. |
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| Plant and security costs. |
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| Professional service costs. |
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| Publication and printing costs. |
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| Rearrangement and reconversion costs. |
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| Relocation costs of employees. |
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| Rental costs of real property and equipment. |
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| Scholarships and student aid costs. |
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| Selling and marketing costs. |
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| Specialized service facilities. |
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| Taxes (including Value Added Tax). |
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| Training and education costs. |
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Subpart F—AUDIT REQUIREMENTS
General
Audits
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| Basis for determining Federal awards expended. |
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| Relation to other audit requirements. |
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Auditees
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| Auditee responsibilities. |
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| Audit findings follow-up. |
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Federal Agencies
Auditors
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| Major program determination. |
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| Criteria for Federal program risk. |
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| Criteria for a low-risk auditee. |
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Management Decisions
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| Appendix III to Part 200—Indirect (F&A) Costs Identification and Assignment, and Rate Determination for Institutions of Higher Education (IHEs) |
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| Appendix IV to Part 200—Indirect (F&A) Costs Identification and Assignment, and Rate Determination for Nonprofit Organizations |
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