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Title 2
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Part 200
FEDERAL · 2 CFR
Part 200 — Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards
180 sections · Title 2: Grants and Agreements
§ 200.0
Acronyms.
§ 200.1
Definitions.
§ 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.
§ 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.
§ 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.
§ 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.
§ 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.