Part 200 — Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards
Subpart A — Acronyms and Definitions
Subpart B — General Provisions
- § 200.100— Purpose.
- § 200.101— Applicability.
- § 200.102— Exceptions.
- § 200.103— Authorities.
- § 200.104— Supersession.
- § 200.105— Effect on other issuances.
- § 200.106— Agency implementation.
- § 200.107— OMB responsibilities.
- § 200.108— Inquiries.
- § 200.109— Review date.
- § 200.110— Effective date.
- § 200.111— English language.
- § 200.112— Conflict of interest.
- § 200.113— Mandatory disclosures.
Subpart C — Pre-Federal Award Requirements and Contents of Federal Awards
- § 200.200— Purpose.
- § 200.201— Use of grants, cooperative agreements, fixed amount awards, and contracts.
- § 200.202— Program planning and design.
- § 200.203— Requirement to provide public notice of Federal financial assistance programs.
- § 200.204— Notices of funding opportunities.
- § 200.205— Federal agency review of merit of proposals.
- § 200.206— Federal agency review of risk posed by applicants.
- § 200.207— Standard application requirements.
- § 200.208— Specific conditions.
- § 200.209— Certifications and representations.
- § 200.210— Pre-award costs.
- § 200.211— Information contained in a Federal award.
- § 200.212— Public access to Federal award information.
- § 200.213— Reporting a determination that an applicant is not qualified for a Federal award.
- § 200.214— Suspension and debarment.
- § 200.215— Never contract with the enemy.
- § 200.216— Prohibition on certain telecommunications and video surveillance equipment or services.
- § 200.217— Whistleblower protections.
Subpart D — Post Federal Award Requirements
- § 200.300— Statutory and national policy requirements.
- § 200.301— Performance measurement.
- § 200.302— Financial management.
- § 200.303— Internal controls.
- § 200.304— Bonds.
- § 200.305— Federal payment.
- § 200.306— Cost sharing.
- § 200.307— Program income.
- § 200.308— Revision of budget and program plans.
- § 200.309— Modifications to Period of Performance.
- § 200.310— Insurance coverage.
- § 200.311— Real property.
- § 200.312— Federally owned and exempt property.
- § 200.313— Equipment.
- § 200.314— Supplies.
- § 200.315— Intangible property.
- § 200.316— Property trust relationship.
- § 200.317— Procurements by States and Indian Tribes.
- § 200.318— General procurement standards.
- § 200.319— Competition.
- § 200.320— Procurement methods.
- § 200.321— Contracting with small businesses, minority businesses, women's business enterprises, veteran-owned businesses, and labor surplus area firms.
- § 200.322— Domestic preferences for procurements.
- § 200.323— Procurement of recovered materials.
- § 200.324— Contract cost and price.
- § 200.325— Federal agency or pass-through entity review.
- § 200.326— Bonding requirements.
- § 200.327— Contract provisions.
- § 200.328— Financial reporting.
- § 200.329— Monitoring and reporting program performance.
- § 200.330— Reporting on real property.
- § 200.331— Subrecipient and contractor determinations.
- § 200.332— Requirements for pass-through entities.
- § 200.333— Fixed amount subawards.
- § 200.334— Record retention requirements.
- § 200.335— Requests for transfer of records.
- § 200.336— Methods for collection, transmission, and storage of information.
- § 200.337— Access to records.
- § 200.338— Restrictions on public access to records.
- § 200.339— Remedies for noncompliance.
- § 200.340— Termination.
- § 200.341— Notification of termination requirement.
- § 200.342— Opportunities to object, hearings, and appeals.
- § 200.343— Effects of suspension and termination.
- § 200.344— Closeout.
- § 200.345— Post-closeout adjustments and continuing responsibilities.
- § 200.346— Collection of amounts due.
Subpart E — Cost Principles
- § 200.400— Policy guide.
- § 200.401— Application.
- § 200.402— Composition of costs.
- § 200.403— Factors affecting allowability of costs.
- § 200.404— Reasonable costs.
- § 200.405— Allocable costs.
- § 200.406— Applicable credits.
- § 200.407— Prior written approval (prior approval).
- § 200.408— Limitation on allowance of costs.
- § 200.409— Special considerations.
- § 200.410— Collection of unallowable costs.
- § 200.411— Adjustment of previously negotiated indirect cost rates containing unallowable costs.
- § 200.412— Classification of costs.
- § 200.413— Direct costs.
- § 200.414— Indirect costs.
- § 200.415— Required certifications.
- § 200.416— Cost allocation plans and indirect cost proposals.
- § 200.417— Interagency service.
- § 200.418— Costs incurred by states and local governments.
- § 200.419— Cost accounting standards.
- § 200.420— Considerations for selected items of cost.
- § 200.421— Advertising and public relations.
- § 200.422— Advisory councils.
- § 200.423— Alcoholic beverages.
- § 200.424— Alumni activities.
- § 200.425— Audit services.
- § 200.426— Bad debts.
- § 200.427— Bonding costs.
- § 200.428— Collections of improper payments.
- § 200.429— Commencement and convocation costs.
- § 200.430— Compensation—personal services.
- § 200.431— Compensation—fringe benefits.
- § 200.432— Conferences.
- § 200.433— Contingency provisions.
- § 200.434— Contributions and donations.
- § 200.435— Defense and prosecution of criminal and civil proceedings, claims, appeals and patent infringements.
- § 200.436— Depreciation.
- § 200.437— Employee health and welfare costs.
- § 200.438— Entertainment and prizes.
- § 200.439— Equipment and other capital expenditures.
- § 200.440— Exchange rates.
- § 200.441— Fines, penalties, damages and other settlements.
- § 200.442— Fundraising and investment management costs.
- § 200.443— Gains and losses on the disposition of depreciable assets.
- § 200.444— General costs of government.
- § 200.445— Goods or services for personal use.
- § 200.446— Idle facilities and idle capacity.
- § 200.447— Insurance and indemnification.
- § 200.448— Intellectual property.
- § 200.449— Interest.
- § 200.450— Lobbying.
- § 200.451— Losses on other awards or contracts.
- § 200.452— Maintenance and repair costs.
- § 200.453— Materials and supplies costs, including costs of computing devices.
- § 200.454— Memberships, subscriptions, and professional activity costs.
- § 200.455— Organization costs.
- § 200.456— Participant support costs.
- § 200.457— Plant and security costs.
- § 200.458— Pre-award costs.
- § 200.459— Professional service costs.
- § 200.460— Proposal costs.
- § 200.461— Publication and printing costs.
- § 200.462— Rearrangement and reconversion costs.
- § 200.463— Recruiting costs.
- § 200.464— Relocation costs of employees.
- § 200.465— Rental costs of real property and equipment.
- § 200.466— Scholarships, student aid costs, and tuition remission.
- § 200.467— Selling and marketing costs.
- § 200.468— Specialized service facilities.
- § 200.469— Student activity costs.
- § 200.470— Taxes (including Value Added Tax).
- § 200.471— Telecommunication and video surveillance costs.
- § 200.472— Termination and standard closeout costs.
- § 200.473— Training and education costs.
- § 200.474— Transportation costs.
- § 200.475— Travel costs.
- § 200.476— Trustees.
Subpart F — Audit Requirements
- § 200.500— Purpose.
- § 200.501— Audit requirements.
- § 200.502— Basis for determining Federal awards expended.
- § 200.503— Relation to other audit requirements.
- § 200.504— Frequency of audits.
- § 200.505— Remedies for audit noncompliance.
- § 200.506— Audit costs.
- § 200.507— Program-specific audits.
- § 200.508— Auditee responsibilities.
- § 200.509— Auditor selection.
- § 200.510— Financial statements.
- § 200.511— Audit findings follow-up.
- § 200.512— Report submission.
- § 200.513— Responsibilities.
- § 200.514— Standards and scope of audit.
- § 200.515— Audit reporting.
- § 200.516— Audit findings.
- § 200.517— Audit documentation.
- § 200.518— Major program determination.
- § 200.519— Criteria for Federal program risk.
- § 200.520— Criteria for a low-risk auditee.
- § 200.521— Management decisions.