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Terms and Conditions

UNIFORM GUIDANCE

2 CFR part 200 is the Uniform Guidance
2 CFR 200.110, Effective/applicability date:
  • Federal agencies must implement the requirements to be effective by December 26, 2014.
  • Subpart F, Audit requirements, will apply to audits of non-Federal entity fiscal years beginning on or after December 26, 2014. The revised audit requirements are not applicable to fiscal years beginning prior to that date.
  • Administrative requirements and cost principles will apply to new awards and to additional funding (funding increments) to existing awards made after Dec 26, 2014.
  • Existing Federal awards will continue to be governed by the terms and conditions of the Federal award.

To view the Uniform Guidance sections online, go to www.ecfr.gov.

  • Browse: Title 2 - Grants and Agreements, click the "Go" button
  • Select: Subtitle A - Office of Management and Budget Guidance for Grants and Agreements, click the link for Chapter II, parts 200-299
  • Select: UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS, click the link for 200.0 to 200.521

OFFICE OF MANAGEMENT AND BUDGET (OMB) CIRCULARS:

The OMB Circulars are effective for awards received prior to December 26, 2014. Note: The Uniform Guidance, 2 CFR part 200, will apply to additional funding (funding increments) to existing awards made after Dec 26, 2014.

2 CFR Part 200, "Cost Principles for Educational Institutions" (5/10/04)
http://www.whitehouse.gov/omb/circulars/a021/a21_2004.html

 

A-110, "Uniform Administrative Requirements for Grants and Other Agreements with Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations" (11/19/93, amended 9/30/99)
http://www.whitehouse.gov/omb/circulars/a110/a110.html

 

A-133, "Audits of States, Local Governments, and Non-Profit Organizations" (6/24/97, includes revisions published in Federal Register 06/27/2003)
http://www.whitehouse.gov/sites/default/files/omb/assets/a133/a133_revised_2007.pdf

 

A-87, "Cost Principles for State, Local and Indian Tribal Governments" (5/10/04)
http://www.whitehouse.gov/omb/circulars_a087_2004/

 

A-102, "Grants and Cooperative Agreements with State and Local Governments" (10/7/94, amended 8/29/97)
http://www.whitehouse.gov/omb/circulars/a102/a102.html

 

A-122, "Cost Principles for Non-Profit Organizations" (5/10/04)
http://www.whitehouse.gov/omb/circulars/a122/a122_2004.html

 
 

FAR: FEDERAL ACQUISITION REGULATIONS

The FAR was established to codify uniform policies for acquisition of supplies and services by executive agencies. It is issued and maintained jointly, pursuant to the OFPP Reauthorization Act, under the statutory authorities granted to the Secretary of Defense, Administrator of General Services and the Administrator, National Aeronautics and Space Administration. Statutory authorities to issue and revise the FAR have been delegated to the Procurement Executives in DOD, GSA and NASA.

GSA FAR Secretariat Publishes the FAR on behalf of all three FAR issuing agencies. The GSA Federal Acquisition Policy Division maintains the FAR Secretariat to act as the publication and administrative support arm of the FAR.

The official FAR appears in the Code of Federal Regulations at 48 CFR Chapter 1.  See FAR Part 31 - Cost Principles www.gsa.gov/far for (a) the pricing of contracts, subcontracts, and modifications to contracts and subcontracts whenever cost analysis is performed (see 15.404-1(c)); and (b) the determination, negotiation, or allowance of costs when required by a contract clause.

 
 
 

CFR: THE CODE OF FEDERAL REGULATIONS

The Code of Federal Regulations is a codification of the general and permanent rules published in the Federal Register by the Executive departments and agencies of the Federal Government. The CFR is available online and in a paper edition through the Government Publications Office (GPO) Superintendent of Documents Sales service.

The CFR is divided into 50 titles which represent broad areas subject to Federal regulation. Each title is divided into chapters which usually bear the name of the issuing agency (See list of commonly-referenced agencies and the relevant CFR chapters below). Each chapter is further subdivided into parts covering specific regulatory areas. Large parts may be subdivided into subparts. All parts are organized in sections, and most citations to the CFR will be provided at the section level.

Agriculture
Commerce
Defense
Education
Energy
HHS
HUD
Interior
Justice
Labor
Transportation

7 CFR 3016-3019
15
CFR 14, 24, 26, 28
32
CFR 25, 28, 32, 33
34
CFR 74, 80, 82, 85
10
CFR 600, 601
45
CFR 74, 76, 92, 93
24
CFR 24, 84, 85, 87
43
CFR 12, 18
28
CFR 66-70
29
CFR 93, 95, 97, 98
49
CFR 18-20