Uniform Guidance thresholds: every dollar figure in 2 CFR 200
Grantable compliance team · Figures checked against the eCFR text on October 4, 2026
For federal awards made on or after October 1, 2024: a single audit is required at $1,000,000 of federal awards expended in a year, equipment starts at $10,000 per unit, and the de minimis indirect rate is up to 15% of modified total direct costs. The procurement thresholds come from the FAR: $15,000 for micro-purchases and $350,000 for simplified acquisitions since October 1, 2025.
- Single audit
- $1,000,000 expended a year (was $750,000) · 200.501
- Micro-purchase
- $15,000 (FAR, since Oct 1 2025) · FAR 2.101
- Simplified acquisition
- $350,000 (FAR, since Oct 1 2025) · FAR 2.101
- Equipment
- $10,000 per unit (was $5,000) · 200.1
- De minimis rate
- Up to 15% of MTDC (was 10%) · 200.414(f)
All the thresholds in one table
The 2024 revision of the Uniform Guidance raised most of the dollar figures in 2 CFR 200 for awards made on or after October 1, 2024. The two procurement thresholds are not set in 2 CFR 200 at all: the definitions in § 200.1 point to the Federal Acquisition Regulation, which raised them on October 1, 2025.
| Threshold | Current figure | Before | Where it is |
|---|---|---|---|
| Single audit required | $1,000,000 of federal awards expended in your fiscal year | $750,000 | 200.501 |
| Type A program floor (single audit) | $1,000,000, for auditees expending up to $34 million | $750,000, up to $25 million | 200.518(b) |
| Micro-purchase (no quotes needed) | $15,000 | $10,000 until Sep 30 2025 | FAR 2.101, via 200.320 |
| Self-certified micro-purchase threshold | Up to $50,000 a year, with documented justification | Same | 200.320(a)(1)(iv) |
| Simplified acquisition (informal methods) | $350,000 | $250,000 until Sep 30 2025 | FAR 2.101, via 200.320 |
| Equipment (vs. supplies) | Lesser of your capitalization level or $10,000 per unit | $5,000 | 200.1 |
| Equipment you may keep at disposition | Fair market value of $10,000 or less per unit | $5,000 | 200.313(e) |
| Unused supplies at the end (agency gets its share) | Over $10,000 in aggregate value | $5,000 | 200.314 |
| De minimis indirect cost rate | Up to 15% of MTDC | 10% | 200.414(f) |
| Subaward amount in MTDC | First $50,000 of each subaward | $25,000 | 200.1 |
| Fixed amount subawards | Up to $500,000, with prior written approval | $250,000 | 200.333 |
| Indirect rate extension | One-time, up to 4 years | Same | 200.414(g) |
| "Major" nonprofit (F&A classification) | More than $10 million in direct federal funding | Same | 200.414(a) |
Deadlines that work like thresholds
These are the dates auditors test most often.
| Deadline | Rule | Where it is |
|---|---|---|
| Interim financial report (SF-425) | 30 days after a quarterly or semiannual period; 90 days after an annual one | 200.328(c) |
| Final reports, recipient | 120 days after the period of performance ends | 200.344(b) |
| Final reports, subrecipient to pass-through entity | 90 days after the subaward ends, or earlier if agreed | 200.344(b) |
| Liquidate obligations | 120 days after the period of performance (subrecipients 90) | 200.344(c) |
| Single audit submission | 30 days after the auditor’s report or 9 months after year end, whichever is earlier | 200.512(a) |
| Record retention | 3 years from the final financial report | 200.334 |
| First indirect cost proposal (nonprofits) | No later than 3 months after the award’s effective date | Appendix IV, C.2.b |
Micro-purchase and simplified acquisition: how they apply to grants
Under § 200.320, purchases at or below the micro-purchase threshold can be made without soliciting quotes if you consider the price reasonable and keep documentation. Purchases up to the simplified acquisition threshold can use informal methods, such as price or rate quotes from an adequate number of qualified sources. Above it, you need formal methods: sealed bids or proposals.
The FAR figure is the federal ceiling, not a floor you must use. You set your own threshold in your written procurement procedures based on risk and internal controls, and state, local or tribal law can set a lower one. You can self-certify a micro-purchase threshold up to $50,000 a year; anything higher needs approval from your cognizant agency for indirect costs.
Which awards use the new figures
The 2024 figures apply to federal awards made on or after October 1, 2024. An older award keeps the terms it was made under unless the agency amends it, so an organization with awards on both sides of that date can be working under two sets of numbers at once. The FAR procurement thresholds apply from October 1, 2025 to purchases governed by the FAR-based definitions in § 200.1. Check your award terms and your agency’s implementation notices.
Ask how this applies to your award
Upload your funding notice, budget or award terms and ask. Grantable answers from its compliance database of federal, agency and state rules, with citations.
The regulation, section by section
- 2 CFR 200.1 Definitions
- 2 CFR 200.320 Procurement methods
- 2 CFR 200.501 Audit requirements
- 2 CFR 200.414 Indirect costs
- 2 CFR 200.313 Equipment
- 2 CFR 200.333 Fixed amount subawards
- 2 CFR 200.344 Closeout
- 2 CFR 200.328 Financial reporting
- 2 CFR 200.334 Record retention requirements
Questions
What is the single audit threshold in 2026?
$1,000,000 of federal awards expended in your fiscal year, under 2 CFR 200.501 as revised in 2024. It was $750,000 before.
What is the micro-purchase threshold for federal grants?
The federal ceiling follows the FAR, which set it at $15,000 on October 1, 2025. You can self-certify a higher threshold up to $50,000 a year under 2 CFR 200.320(a)(1)(iv), or seek approval for more from your cognizant agency.
What is the equipment threshold under 2 CFR 200?
Equipment is tangible property with a useful life of more than one year and a per-unit cost at or above the lesser of your capitalization level or $10,000 (2 CFR 200.1). Below that, it is a supply.
Sources
- 2 CFR part 200 (eCFR)
- FAR 2.101 definitions: micro-purchase and simplified acquisition thresholds (eCFR)
How we check: every figure on this page is compared with the current eCFR text and FAR 2.101 and re-checked when the regulation changes. Last checked October 4, 2026. Plain-English summaries for information only, not legal advice. Always check the regulation text, your award terms and your agency’s guidance.