CFR /  Title 2  /  Part 200: Uniform Administrative Requirements, Cost Principles, And Audit Requirements For Federal Awards

Section No.	Description
Section 200.0	Definitions
Section 200.1	Acquisition cost
Section 200.2	Advance payment
Section 200.3	Allocation
Section 200.4	Audit finding
Section 200.5	Auditee
Section 200.6	Auditor
Section 200.7	Budget
Section 200.8	Central service cost allocation plan
Section 200.9	Catalog of Federal Domestic Assistance (CFDA) number
Section 200.10	CFDA program title
Section 200.11	Capital assets
Section 200.12	Capital expenditures
Section 200.13	Claim
Section 200.14	Class of Federal awards
Section 200.15	Closeout
Section 200.16	Cluster of programs
Section 200.17	Cognizant agency for audit
Section 200.18	Cognizant agency for indirect costs
Section 200.19	Computing devices
Section 200.20	Compliance supplement
Section 200.21	Contract
Section 200.22	Contractor
Section 200.23	Cooperative agreement
Section 200.24	Cooperative audit resolution
Section 200.25	Corrective action
Section 200.26	Cost allocation plan
Section 200.27	Cost objective
Section 200.28	Cost sharing or matching
Section 200.29	Cross-cutting audit finding
Section 200.30	Disallowed costs
Section 200.31	Equipment
Section 200.33	Expenditures
Section 200.34	Federal agency
Section 200.35	Federal Audit Clearinghouse (FAC)
Section 200.36	Federal awarding agency
Section 200.37	Federal award
Section 200.38	Federal award date
Section 200.39	Federal financial assistance
Section 200.40	Federal interest
Section 200.41	Federal program
Section 200.42	Federal share
Section 200.43	Final cost objective
Section 200.44	Fixed amount awards
Section 200.45	Foreign public entity
Section 200.46	Foreign organization
Section 200.47	General purpose equipment
Section 200.48	Generally Accepted Accounting Principles (GAAP)
Section 200.49	Generally Accepted Government Auditing Standards (GAGAS)
Section 200.50	Grant agreement
Section 200.51	Hospital
Section 200.52	Improper payment
Section 200.53	Indian tribe (or ``federally recognized Indian tribe'')
Section 200.54	Institutions of Higher Education (IHEs)
Section 200.55	Indirect (facilities & administrative (F&A;)) costs
Section 200.56	Indirect cost rate proposal
Section 200.57	Information technology systems
Section 200.58	Intangible property
Section 200.59	Intermediate cost objective
Section 200.60	Internal controls
Section 200.61	Internal control over compliance requirements for Federal awards
Section 200.62	Loan
Section 200.63	Local government
Section 200.64	Major program
Section 200.65	Management decision
Section 200.66	Micro-purchase
Section 200.67	Modified Total Direct Cost (MTDC)
Section 200.68	Non-Federal entity
Section 200.69	Nonprofit organization
Section 200.70	Obligations
Section 200.71	Office of Management and Budget (OMB)
Section 200.72	Oversight agency for audit
Section 200.73	Pass-through entity
Section 200.74	Participant support costs
Section 200.75	Performance goal
Section 200.76	Period of performance
Section 200.77	Personal property
Section 200.78	Personally Identifiable Information (PII)
Section 200.79	Program income
Section 200.80	Property
Section 200.81	Protected Personally Identifiable Information (Protected PII)
Section 200.82	Project cost
Section 200.83	Questioned cost
Section 200.84	Real property
Section 200.85	Recipient
Section 200.86	Research and Development (R&D;)
Section 200.87	Simplified acquisition threshold
Section 200.88	Special purpose equipment
Section 200.89	State
Section 200.90	Student Financial Aid (SFA)
Section 200.91	Subaward
Section 200.92	Subrecipient
Section 200.93	Supplies
Section 200.94	Termination
Section 200.95	Third-party in-kind contributions
Section 200.96	Unliquidated obligations
Section 200.97	Unobligated balance
Section 200.98	Voluntary committed cost sharing
Section 200.99	Purpose
Section 200.100	Applicability
Section 200.101	Exceptions
Section 200.102	Authorities
Section 200.103	Supersession
Section 200.104	Effect on other issuances
Section 200.105	Agency implementation
Section 200.106	OMB responsibilities
Section 200.107	Inquiries
Section 200.108	Review date
Section 200.109	Effective/applicability date
Section 200.110	English language
Section 200.111	Conflict of interest
Section 200.112	Mandatory disclosures
Section 200.113	Purpose
Section 200.200	Use of grant agreements (including fixed amount awards), cooperative agreements, and contracts
Section 200.201	Requirement to provide public notice of Federal financial assistance programs
Section 200.202	Notices of funding opportunities
Section 200.203	Federal awarding agency review of merit of proposals
Section 200.204	Federal awarding agency review of risk posed by applicants
Section 200.205	Standard application requirements
Section 200.206	Specific conditions
Section 200.207	Certifications and representations
Section 200.208	Pre-award costs
Section 200.209	Information contained in a Federal award
Section 200.210	Public access to Federal award information
Section 200.211	Suspension and debarment
Section 200.212	Statutory and national policy requirements
Section 200.300	Performance measurement
Section 200.301	Financial management
Section 200.302	Internal controls
Section 200.303	Bonds
Section 200.304	Payment
Section 200.305	Cost sharing or matching
Section 200.306	Program income
Section 200.307	Revision of budget and program plans
Section 200.308	Period of performance
Section 200.309	Insurance coverage
Section 200.310	Real property
Section 200.311	Federally-owned and exempt property
Section 200.312	Equipment
Section 200.313	Supplies
Section 200.314	Intangible property
Section 200.315	Property trust relationship
Section 200.316	Procurements by states
Section 200.317	General procurement standards
Section 200.318	Competition
Section 200.319	Methods of procurement to be followed
Section 200.320	Contracting with small and minority businesses, women's business enterprises, and labor surplus area firms
Section 200.321	Procurement of recovered materials
Section 200.322	Contract cost and price
Section 200.323	Federal awarding agency or pass-through entity review
Section 200.324	Bonding requirements
Section 200.325	Contract provisions
Section 200.326	Financial reporting
Section 200.327	Monitoring and reporting program performance
Section 200.328	Reporting on real property
Section 200.329	Subrecipient and contractor determinations
Section 200.330	Requirements for pass-through entities
Section 200.331	Fixed amount subawards
Section 200.332	Retention requirements for records
Section 200.333	Requests for transfer of records
Section 200.334	Methods for collection, transmission and storage of information
Section 200.335	Access to records
Section 200.336	Restrictions on public access to records
Section 200.337	Remedies for noncompliance
Section 200.338	Termination
Section 200.339	Notification of termination requirement
Section 200.340	Opportunities to object, hearings and appeals
Section 200.341	Effects of suspension and termination
Section 200.342	Closeout
Section 200.343	Post-closeout adjustments and continuing responsibilities
Section 200.344	Collection of amounts due
Section 200.345	Policy guide
Section 200.400	Application
Section 200.401	Composition of costs
Section 200.402	Factors affecting allowability of costs
Section 200.403	Reasonable costs
Section 200.404	Allocable costs
Section 200.405	Applicable credits
Section 200.406	Prior written approval (prior approval)
Section 200.407	Limitation on allowance of costs
Section 200.408	Special considerations
Section 200.409	Collection of unallowable costs
Section 200.410	Adjustment of previously negotiated indirect (F&A;) cost rates containing unallowable costs
Section 200.411	Classification of costs
Section 200.412	Direct costs
Section 200.413	Indirect (F&A;) costs
Section 200.414	Required certifications
Section 200.415	Cost allocation plans and indirect cost proposals
Section 200.416	Interagency service
Section 200.417	Costs incurred by states and local governments
Section 200.418	Cost accounting standards and disclosure statement
Section 200.419	Considerations for selected items of cost
Section 200.420	Advertising and public relations
Section 200.421	Advisory councils
Section 200.422	Alcoholic beverages
Section 200.423	Alumni/ae activities
Section 200.424	Audit services
Section 200.425	Bad debts
Section 200.426	Bonding costs
Section 200.427	Collections of improper payments
Section 200.428	Commencement and convocation costs
Section 200.429	Compensation--personal services
Section 200.430	Compensation--fringe benefits
Section 200.431	Conferences
Section 200.432	Contingency provisions
Section 200.433	Contributions and donations
Section 200.434	Defense and prosecution of criminal and civil proceedings, claims, appeals and patent infringements
Section 200.435	Depreciation
Section 200.436	Employee health and welfare costs
Section 200.437	Entertainment costs
Section 200.438	Equipment and other capital expenditures
Section 200.439	Exchange rates
Section 200.440	Fines, penalties, damages and other settlements
Section 200.441	Fund raising and investment management costs
Section 200.442	Gains and losses on disposition of depreciable assets
Section 200.443	General costs of government
Section 200.444	Goods or services for personal use
Section 200.445	Idle facilities and idle capacity
Section 200.446	Insurance and indemnification
Section 200.447	Intellectual property
Section 200.448	Interest
Section 200.449	Lobbying
Section 200.450	Losses on other awards or contracts
Section 200.451	Maintenance and repair costs
Section 200.452	Materials and supplies costs, including costs of computing devices
Section 200.453	Memberships, subscriptions, and professional activity costs
Section 200.454	Organization costs
Section 200.455	Participant support costs
Section 200.456	Plant and security costs
Section 200.457	Pre-award costs
Section 200.458	Professional service costs
Section 200.459	Proposal costs
Section 200.460	Publication and printing costs
Section 200.461	Rearrangement and reconversion costs
Section 200.462	Recruiting costs
Section 200.463	Relocation costs of employees
Section 200.464	Rental costs of real property and equipment
Section 200.465	Scholarships and student aid costs
Section 200.466	Selling and marketing costs
Section 200.467	Specialized service facilities
Section 200.468	Student activity costs
Section 200.469	Taxes (including Value Added Tax)
Section 200.470	Termination costs
Section 200.471	Training and education costs
Section 200.472	Transportation costs
Section 200.473	Travel costs
Section 200.474	Trustees
Section 200.475	Purpose
Section 200.500	Audit requirements
Section 200.501	Basis for determining Federal awards expended
Section 200.502	Relation to other audit requirements
Section 200.503	Frequency of audits
Section 200.504	Sanctions
Section 200.505	Audit costs
Section 200.506	Program-specific audits
Section 200.507	Auditee responsibilities
Section 200.508	Auditor selection
Section 200.509	Financial statements
Section 200.510	Audit findings follow-up
Section 200.511	Report submission
Section 200.512	Responsibilities
Section 200.513	Scope of audit
Section 200.514	Audit reporting
Section 200.515	Audit findings
Section 200.516	Audit documentation
Section 200.517	Major program determination
Section 200.518	Criteria for Federal program risk
Section 200.519	Criteria for a low-risk auditee
Section 200.520	Management decision
Section 200.521	Adoption of 2 CFR Part 200