Part 200 — Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards
Current through Aug 17, 2026
Authority: 31 U.S.C. 503; 31 U.S.C. 6101-6106; 31 U.S.C. 6307; 31 U.S.C. 7501-7507.
Source: 89 FR 30136, Apr. 22, 2024, unless otherwise noted.
Sections
- § 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.
- Appendix I to Part 200—Full Text of Notice of Funding Opportunity
- Appendix II to Part 200—Contract Provisions for Non-Federal Entity Contracts Under Federal Awards
- Appendix III to Part 200—Indirect (F&A) Costs Identification and Assignment, and Rate Determination for Institutions of Higher Education (IHEs)
- Appendix IV to Part 200—Indirect (F&A) Costs Identification and Assignment, and Rate Determination for Nonprofit Organizations
- Appendix V to Part 200—State/Local Governmentwide Central Service Cost Allocation Plans
- Appendix VI to Part 200—Public Assistance Cost Allocation Plans
- Appendix VII to Part 200—States and Local Government and Indian Tribe Indirect Cost Proposals
- Appendix VIII to Part 200—Nonprofit Organizations Exempted From Subpart E of Part 200
- Appendix IX to Part 200—Hospital Cost Principles
- Appendix X to Part 200—Data Collection Form
- Appendix XI to Part 200—Compliance Supplement
- Appendix XII to Part 200—Award Term and Condition for Recipient Integrity and Performance Matters