Title 2, Part 200 — Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards

Acronyms.

Definitions.

Purpose.

Applicability.

Exceptions.

Authorities.

Supersession.

Effect on other issuances.

Agency implementation.

OMB responsibilities.

Inquiries.

Review date.

Effective date.

English language.

Conflict of interest.

Mandatory disclosures.

Purpose.

Use of grants, cooperative agreements, fixed amount awards, and contracts.

Program planning and design.

Requirement to provide public notice of Federal financial assistance programs.

Notices of funding opportunities.

Federal agency review of merit of proposals.

Federal agency review of risk posed by applicants.

Standard application requirements.

Specific conditions.

Certifications and representations.

Pre-award costs.

Information contained in a Federal award.

Public access to Federal award information.

Reporting a determination that an applicant is not qualified for a Federal award.

Suspension and debarment.

Never contract with the enemy.

Prohibition on certain telecommunications and video surveillance equipment or services.

Whistleblower protections.

Statutory and national policy requirements.

Performance measurement.

Financial management.

Internal controls.

Bonds.

Federal payment.

Cost sharing.

Program income.

Revision of budget and program plans.

Modifications to Period of Performance.

Insurance coverage.

Real property.

Federally owned and exempt property.

Equipment.

Supplies.

Intangible property.

Property trust relationship.

Procurements by States and Indian Tribes.

General procurement standards.

Competition.

Procurement methods.

Contracting with small businesses, minority businesses, women's business enterprises, veteran-owned businesses, and labor surplus area firms.

Domestic preferences for procurements.

Procurement of recovered materials.

Contract cost and price.

Federal agency or pass-through entity review.

Bonding requirements.

Contract provisions.

Financial reporting.

Monitoring and reporting program performance.

Reporting on real property.

Subrecipient and contractor determinations.

Requirements for pass-through entities.

Fixed amount subawards.

Record retention requirements.

Requests for transfer of records.

Methods for collection, transmission, and storage of information.

Access to records.

Restrictions on public access to records.

Remedies for noncompliance.

Termination.

Notification of termination requirement.

Opportunities to object, hearings, and appeals.

Effects of suspension and termination.

Closeout.

Post-closeout adjustments and continuing responsibilities.

Collection of amounts due.

Policy guide.

Application.

Composition of costs.

Factors affecting allowability of costs.

Reasonable costs.

Allocable costs.

Applicable credits.

Prior written approval (prior approval).

Limitation on allowance of costs.

Special considerations.

Collection of unallowable costs.

Adjustment of previously negotiated indirect cost rates containing unallowable costs.

Classification of costs.

Direct costs.

Indirect costs.

Required certifications.

Cost allocation plans and indirect cost proposals.

Interagency service.

Costs incurred by states and local governments.

Cost accounting standards.

Considerations for selected items of cost.

Advertising and public relations.

Advisory councils.

Alcoholic beverages.

Alumni activities.

Audit services.

Bad debts.

Bonding costs.

Collections of improper payments.

Commencement and convocation costs.

Compensation—personal services.

Compensation—fringe benefits.

Conferences.

Contingency provisions.

Contributions and donations.

Defense and prosecution of criminal and civil proceedings, claims, appeals and patent infringements.

Depreciation.

Employee health and welfare costs.

Entertainment and prizes.

Equipment and other capital expenditures.

Exchange rates.

Fines, penalties, damages and other settlements.

Fundraising and investment management costs.

Gains and losses on the disposition of depreciable assets.

General costs of government.

Goods or services for personal use.

Idle facilities and idle capacity.

Insurance and indemnification.

Intellectual property.

Interest.

Lobbying.

Losses on other awards or contracts.

Maintenance and repair costs.

Materials and supplies costs, including costs of computing devices.

Memberships, subscriptions, and professional activity costs.

Organization costs.

Participant support costs.

Plant and security costs.

Pre-award costs.

Professional service costs.

Proposal costs.

Publication and printing costs.

Rearrangement and reconversion costs.

Recruiting costs.

Relocation costs of employees.

Rental costs of real property and equipment.

Scholarships, student aid costs, and tuition remission.

Selling and marketing costs.

Specialized service facilities.

Student activity costs.

Taxes (including Value Added Tax).

Telecommunication and video surveillance costs.

Termination and standard closeout costs.

Training and education costs.

Transportation costs.

Travel costs.

Trustees.

Purpose.

Audit requirements.

Basis for determining Federal awards expended.

Relation to other audit requirements.

Frequency of audits.

Remedies for audit noncompliance.

Audit costs.

Program-specific audits.

Auditee responsibilities.

Auditor selection.

Financial statements.

Audit findings follow-up.

Report submission.

Responsibilities.

Standards and scope of audit.

Audit reporting.

Audit findings.

Audit documentation.

Major program determination.

Criteria for Federal program risk.

Criteria for a low-risk auditee.

Management decisions.