The requirements in 2 CFR 200 are phased in for specific requirements in various stages as follows: (See 2 CFR 200.110.) The cost principles in 2 CFR 200, Subpart E “…must be used in determining the allowable costs of work performed by the non-Federal entity under Federal awards. gtag('config', 'UA-53164437-4'); 200.403 Factors affecting allowability of costs. § 200.419 Cost accounting standards and disclosure statement. Students learn the concepts central to the sets of cost principles, and practical experience applying cost principles to assistance agreement situations. See also §§ 200.421 and 200.450. AE 2.106/3:2/ Contained Within. and may also apply to unobligated balances and liquidated obligations if specifically stated in the award document. (c) The requirements for development and submission of cost allocation plans (for central service costs and public assistance programs) and indirect cost rate proposals are contained in appendices V, VI and VII to this part. §200.442 Fund raising and investment management costs. § 200.466 Scholarships and student aid costs. 200.470 Taxes (including Value Added Tax). 200.408 Limitation on allowance of costs. §200.441 Fines, penalties, damages and other settlements. § 200.446 Idle facilities and idle capacity. See Citations on next page NIH guidance on allowability: • NIH guidelines stipulate that costs proposed in a grant application that is subsequently awarded does not indicate, nor imply a determination of allowability (NIHGPS Chap. Basic Considerations (§§ 200.402 - 200.411) § 200.402 Composition of costs. § 200.443 Gains and losses on disposition of depreciable assets. § 200.465 Rental costs of real property and equipment. § 200.322 Domestic preferences for procurements. § 200.468 Specialized service facilities. 78 FR 78608, Dec. 26, 2013, unless otherwise noted. § 200.442 Fund raising and investment management costs. Electronic Code of Federal Regulations (e-CFR) Title 2 - Grants and Agreements; Subtitle A - Office of Management and Budget Guidance for Grants and Agreements; CHAPTER II - OFFICE OF MANAGEMENT AND BUDGET GUIDANCE; PART 200 - UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS; Subpart E - Cost Principles (b) The only allowable advertising costs are those which are solely for: (1) The recruitment of personnel required by the non-Federal entity for performance of a Federal award (See also § 200.463); 200.407 Prior written approval (prior approval). CDBG grantees and subrecipients that expend $750,000 or more in a year in federal awards must have an audit conducted in accordance with 2 CFR Part 200, Subpart F—Audit Requirements except when they elect to have a program-specific audit conducted. Electronic Code of Federal Regulations (e-CFR) Title 2 - Grants and Agreements; Subtitle A - Office of Management and Budget Guidance for Grants and Agreements; CHAPTER II - OFFICE OF MANAGEMENT AND BUDGET GUIDANCE; PART 200 - UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS; Subpart F - Audit Requirements § 200.410 Collection of unallowable costs. cost principles contained in 2 CFR §200, Subpart E, grant terms and conditions, and any other specific requirements of the award. 78 FR 78608, Dec. 26, 2013, unless otherwise noted. § 200.441 Fines, penalties, damages and other settlements. 200.411 Adjustment of previously negotiated indirect (F&A) cost rates containing unallowable costs. § 200.420 Considerations for selected items of cost. 7.2). (3) Promotion, lobbying, and other forms of public relations. § 200.323 Procurement of recovered materials. § 200.418 Costs incurred by states and local governments. Note: These excerpts are a high-level summary. function gtag(){dataLayer.push(arguments);} §200… Title 2 - Grants and Agreements Part 200 - UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS Subpart D - Post Federal Award … § 200.461 Publication and printing costs. 200.439 Equipment and other capital expenditures. § 200.404 Reasonable costs. e-CFR data is current as of September 17, 2015 Title 2 → Subtitle A → Chapter II → Part 200 Title 2: Grants and Agreements PART 200—UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS Contents Subpart A—Acronyms and Definitions ACRONYMS §200.0 Acronyms. § 200.445 Goods or services for personal use. § 200.403 Factors affecting allowability of costs. Advertising media include magazines, newspapers, radio and television, direct mail, exhibits, electronic or computer transmittals, and the like. 31 U.S.C. Regulatory Information. 200.430 Compensation - personal services. § 200.430 Compensation - personal services. It is important to note that the definitions are only applicable to 2 CFR 200, and federal awarding agencies may use slightly different terms for their own awards. § 200.437 Employee health and welfare costs. §200.443 Gains and losses on disposition of depreciable assets. 200.404 Reasonable costs. § 200.429 Commencement and convocation costs. 200.465 Rental costs of real property and equipment. 200.428 Collections of improper payments. 200.446 Idle facilities and idle capacity. § 200.416 Cost allocation plans and indirect cost proposals. 200.443 Gains and losses on disposition of depreciable assets. 503. § 200.439 Equipment and other capital expenditures. See also §§ 200.454 and 200.450. 2.1 Key Acronyms for 2 CFR 200 Some key acronyms identified in 2 CFR 200 include: CFDA – Catalog of Federal Domestic Assistance. Collection. §200.445 Goods or services for personal use. 200.416 Cost allocation plans and indirect cost proposals. gtag('js', new Date()); 2 CFR Part 200 Structure • Subpart A – Acronyms and Definitions • Subpart B – General Provisions • Subpart C – Pre-Federal Award Requirements and Contents of Federal Awards • Subpart D – Post Federal Award Requirements • Subpart E – Cost Principles • Subpart F –Audit Requirements 4. These principles also must be used by the non-Federal entity as a guide in the pricing of fixed-price contracts and subcontracts where costs are used in determining the appropriate price. Browse the Code of Federal Regulations Help; Content Details. Different definitions may be found in Federal statutes or regulations that apply more specifically to particular programs or activities. Finally, OMB is reformatting the definitions section of 2 CFR part 200, subpart A—Acronyms and Definitions, by removing the section numbers to facilitate future additions to this section. (1) Maintenance of membership rolls, subscriptions, publications, and related functions. § 200.400 Policy guide. 200.403 Factors affecting allowability of costs. § 200.403 Factors affecting allowability of costs. Subpart B - General Provisions (§§ 200.100 - 200.113) Subpart C - Pre-Federal Award Requirements and Contents of Federal Awards (§§ 200.200 - 200.216) Subpart D - Post Federal Award Requirements (§§ 200.300 - 200.346) Subpart E - Cost Principles (§§ 200.400 - 200.476) Subpart F - Audit Requirements (§§ 200.500 - 200.521) 200.453 Materials and supplies costs, including costs of computing devices. § 200.411 Adjustment of previously negotiated indirect (F&A) cost rates containing unallowable costs. 200.420 Considerations for selected items of cost. §200.1 Definitions. § 200.430 Compensation - personal services. 2 CFR 200 - UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND … window.dataLayer = window.dataLayer || []; Official Publications from the U.S. Government Publishing Office. Subpart A—Acronyms and Definitions New Defined Terms. 200.462 Rearrangement and reconversion costs. Definitions are the definitions for terms used in this part. 2 CFR Subpart E - Cost Principles. §200.444 General costs of government. CFR Part 200 section Subpart E Cost Principles should be referred to for specific questions and language. 2 CFR § 200.327 - Financial reporting. § 200.324 Contract cost and price. 200.445 Goods or services for personal use. 200.437 Employee health and welfare costs. 200.405 Allocable costs. The current update status appears at the top of all e-CFR web pages 200.435 Defense and prosecution of criminal and civil proceedings, claims, appeals and patent infringements. Subpart E - Cost Principles. (2) Capital expenditures for special purpose equipment are allowable as direct costs, provided that items with a unit cost of $5,000 or more have the prior written approval of the Federal awarding agency or pass-through entity (3) Capital expenditures for improvements to land, buildings, or equipment which materially increase their value or (c) A NFE that expends less than $750,000 during their fiscal year in Federal awards, i.e. Course Title: Cost Principles for Federal Grants: 2 CFR Part 200 (Subpart E) and FAR 31.2 Course #: 2080 Duration: 2 Days Delivery Method: Instructor-led live classroom Alternative Delivery Methods: Instructor-led online (synchronous) 1. 200.441 Fines, penalties, damages and other settlements. (2) Benefits both the Federal award and other work of the non-Federal entity and can be distributed in proportions that may be approximated using reasonable methods; and (3) Is necessary to the overall operation of the non-Federal entity and is assignable in part to the Federal award in accordance with the principles in this subpart. '; 2 CFR Part 200 Subpart E: Cost Principles Noteworthy Additions or Changes for Select Items of Cost This table is for reference purposes only and is not exhaustive of all changes or requirements; therefore, grantees are encouraged to consult the full text of the regulations in 2 CFR 200. § 200.435 Defense and prosecution of criminal and civil proceedings, claims, appeals and patent infringements. 200.418 Costs incurred by states and local governments. § 200.406 Applicable credits. accordance with the provisions of 2 CFR 200 Subpart F- Audit Requirements. 2 CFR Part 200 Section Reference 200.451 Losses on other awards or contracts. Grant Agreements: Many HUD grant agreements are written to be governed by the regulations in effect as of the date the agreement was signed. 200.442 Fund raising and investment management costs. Successful grants managers understand how the Federal cost principles affect their awards. § 200.453 Materials and supplies costs, including costs of computing devices. Compensation for personal services includes all remuneration, paid currently or accrued, for services of employees rendered during the period of performance under the Federal award, including but not necessarily limited to wages and salaries. § 200.431 Compensation - fringe benefits. What business or organizational need does this course address? (2) The costs of central governmental services distributed through the central service cost allocation plan and not otherwise treated as direct costs. 200.402 Composition of costs. § 200.326 Bonding requirements. The e-CFR is an editorial compilation of CFR material and Federal Register amendments produced by the National Archives and Records Administration's Office of the Federal Register (OFR) and the Government Publishing Office. § 200.462 Rearrangement and reconversion costs. Subpart A of the 2 CFR 200 contains acronyms of different terms, particularly referring to a variety of government agencies. § 200.454 Memberships, subscriptions, and professional activity costs. The OFR updates the material in the e-CFR on a daily basis. 200.429 Commencement and convocation costs. Summary; Document in Context ; Category. 200.430 Compensation - personal services. See also § 200.454. §200.2 Acquisition cost. 2 CFR Part 200 section Subpart E Cost Principles; Listing of Costs that are Unallowable either as a Direct or Indirect Charge to Federal Grants and Contracts. § 200.451 Losses on other awards or contracts. 200.421 Advertising and public relations. § 200.325 Federal awarding agency or pass-through entity review. (a) General. 200.466 Scholarships and student aid costs. § 200.471 Telecommunication costs and video surveillance costs. § 200.408 Limitation on allowance of costs. 200.401 Application. § 200.321 Contracting with small and minority businesses, women's business enterprises, and labor surplus area firms. A 2 CFR Part 200 audit is required if your organization expends more than $750,000 in federal funds during your fiscal year. Compensation for personal services may also include fringe benefits which are addressed in § 200… Subpart A of 2 CFR 200 identifies and explains key award-related acronyms and terms. § 200.401 Application. 2 CFR E - Cost Principles 2 CFR Part 200: Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, commonly referred to as 'Uniform Guidance,' applies to all new federal funding, (new award, continuation awards, supplements, etc.) § 200.407 Prior written approval (prior approval). (2) Providing services and information to members, legislative or administrative bodies, or the public. § 200.421 Advertising and public relations. § 200.428 Collections of improper payments. 200.471 Telecommunication costs and video surveillance costs. Code of Federal Regulations (annual edition) SuDoc Class Number. 200.419 Cost accounting standards and disclosure statement. 200.400 Policy guide. § 200.405 Allocable costs. Special Considerations for States, Local Governments and Indian Tribes, Special Considerations for Institutions of Higher Education, General Provisions for Selected Items of Cost, Electronic Code of Federal Regulations (e-CFR), Subtitle A - Office of Management and Budget Guidance for Grants and Agreements, CHAPTER II - OFFICE OF MANAGEMENT AND BUDGET GUIDANCE, PART 200 - UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS. § 200.470 Taxes (including Value Added Tax). 200.454 Memberships, subscriptions, and professional activity costs.