2 CFR 200: the Uniform Guidance, section by section
The Uniform Guidance is the rulebook for almost every federal grant. Here are 122 of its sections and the 310 requirements they set, in plain English: what you must do, when it applies, and which part of your application it touches. Each page links to the regulation text.
Subpart A: Acronyms and definitions
The defined terms the rest of the Uniform Guidance depends on, such as modified total direct costs, equipment and subaward.
Subpart B: General provisions
Effective dates, conflict of interest and mandatory disclosures.
Subpart C: Pre-award requirements
Funding notices, merit and risk review, what an award must contain, and the telecommunications equipment ban.
- 2 CFR 200.203 Requirement to provide public notice of Federal financial assistance programs 1 requirement · Eligibility
- 2 CFR 200.204 Notices of funding opportunities 3 requirements · General, Eligibility
- 2 CFR 200.205 Federal agency review of merit of proposals 1 requirement · General
- 2 CFR 200.206 Federal agency review of risk posed by applicants 3 requirements · Eligibility
- 2 CFR 200.211 Information contained in a Federal award 2 requirements · General, Reporting
- 2 CFR 200.216 Prohibition on certain telecommunications and video surveillance equipment or services 2 requirements · Procurement, Certifications
Subpart D: Post-award requirements
Financial management, internal controls, payment, cost sharing, property, procurement, subrecipients, reporting, records and closeout.
- 2 CFR 200.300 Statutory and national policy requirements 2 requirements · Certifications, General
- 2 CFR 200.301 Performance measurement 2 requirements · Reporting, General
- 2 CFR 200.302 Financial management 3 requirements · Financial management, Payment
- 2 CFR 200.303 Internal controls 2 requirements · Financial management, Records
- 2 CFR 200.305 Federal payment 4 requirements · Payment
- 2 CFR 200.306 Cost sharing 4 requirements · Cost sharing
- 2 CFR 200.307 Program income 3 requirements · Program income
- 2 CFR 200.308 Revision of budget and program plans 4 requirements · General, Reporting
- 2 CFR 200.310 Insurance coverage 1 requirement · Property and equipment
- 2 CFR 200.311 Real property 3 requirements · Property and equipment
- 2 CFR 200.312 Federally owned and exempt property 2 requirements · Reporting, Property and equipment
- 2 CFR 200.313 Equipment 4 requirements · Property and equipment
- 2 CFR 200.314 Supplies 2 requirements · Property and equipment
- 2 CFR 200.315 Intangible property 4 requirements · Property and equipment, Disclosure
- 2 CFR 200.316 Property trust relationship 1 requirement · Property and equipment
- 2 CFR 200.317 Procurements by States and Indian Tribes 3 requirements · Procurement
- 2 CFR 200.318 General procurement standards 4 requirements · Procurement
- 2 CFR 200.319 Competition 4 requirements · Procurement
- 2 CFR 200.320 Procurement methods 4 requirements · Procurement, Certifications
- 2 CFR 200.321 Contracting with small businesses, minority businesses, women's business enterprises, veteran-owned businesses, and labor surplus area firms 2 requirements · Procurement
- 2 CFR 200.322 Domestic preferences for procurements 3 requirements · Procurement
- 2 CFR 200.323 Procurement of recovered materials 2 requirements · Procurement
- 2 CFR 200.324 Contract cost and price 3 requirements · Allowable costs, Procurement
- 2 CFR 200.325 Federal agency or pass-through entity review 2 requirements · Reporting, Certifications
- 2 CFR 200.326 Bonding requirements 2 requirements · Procurement
- 2 CFR 200.327 Contract provisions 1 requirement · Procurement
- 2 CFR 200.328 Financial reporting 4 requirements · Reporting
- 2 CFR 200.329 Monitoring and reporting program performance 4 requirements · General, Reporting
- 2 CFR 200.330 Reporting on real property 1 requirement · Property and equipment
- 2 CFR 200.331 Subrecipient and contractor determinations 2 requirements · General, Procurement
- 2 CFR 200.332 Requirements for pass-through entities 4 requirements · Eligibility, General
- 2 CFR 200.333 Fixed amount subawards 1 requirement · Allowable costs
- 2 CFR 200.334 Record retention requirements 3 requirements · Records
- 2 CFR 200.335 Requests for transfer of records 1 requirement · Records
- 2 CFR 200.336 Methods for collection, transmission, and storage of information 1 requirement · Records
- 2 CFR 200.337 Access to records 2 requirements · Records
- 2 CFR 200.338 Restrictions on public access to records 1 requirement · Disclosure
- 2 CFR 200.339 Remedies for noncompliance 1 requirement · General
- 2 CFR 200.340 Termination 3 requirements · General, Disclosure
- 2 CFR 200.341 Notification of termination requirement 2 requirements · Disclosure, Eligibility
- 2 CFR 200.342 Opportunities to object, hearings, and appeals 1 requirement · General
- 2 CFR 200.343 Effects of suspension and termination 1 requirement · Allowable costs
- 2 CFR 200.344 Closeout 4 requirements · Closeout, Disclosure
- 2 CFR 200.345 Post-closeout adjustments and continuing responsibilities 2 requirements · Closeout
- 2 CFR 200.346 Collection of amounts due 1 requirement · Payment
Subpart E: Cost principles
What makes a cost allowable, direct and indirect costs, and the rules for specific items of cost, from compensation to travel.
- 2 CFR 200.400 Policy guide 3 requirements · Financial management, Allowable costs
- 2 CFR 200.402 Composition of costs 1 requirement · Allowable costs
- 2 CFR 200.403 Factors affecting allowability of costs 3 requirements · Allowable costs, Cost sharing
- 2 CFR 200.404 Reasonable costs 2 requirements · Allowable costs
- 2 CFR 200.405 Allocable costs 3 requirements · Allowable costs
- 2 CFR 200.407 Prior written approval (prior approval) 2 requirements · Allowable costs, General
- 2 CFR 200.408 Limitation on allowance of costs 1 requirement · Allowable costs
- 2 CFR 200.409 Special considerations 1 requirement · General
- 2 CFR 200.410 Collection of unallowable costs 1 requirement · Payment
- 2 CFR 200.411 Adjustment of previously negotiated indirect cost rates containing unallowable costs 1 requirement · Financial management
- 2 CFR 200.412 Classification of costs 1 requirement · Allowable costs
- 2 CFR 200.413 Direct costs 3 requirements · Allowable costs, Financial management
- 2 CFR 200.414 Indirect costs 4 requirements · Allowable costs
- 2 CFR 200.420 Considerations for selected items of cost 3 requirements · Allowable costs, General
- 2 CFR 200.421 Advertising and public relations 4 requirements · Allowable costs
- 2 CFR 200.423 Alcoholic beverages 1 requirement · Allowable costs
- 2 CFR 200.425 Audit services 3 requirements · Allowable costs
- 2 CFR 200.430 Compensation—personal services 4 requirements · Allowable costs, Records
- 2 CFR 200.431 Compensation—fringe benefits 4 requirements · Allowable costs, Financial management
- 2 CFR 200.432 Conferences 3 requirements · Allowable costs
- 2 CFR 200.433 Contingency provisions 3 requirements · Allowable costs
- 2 CFR 200.436 Depreciation 3 requirements · Allowable costs, Property and equipment
- 2 CFR 200.438 Entertainment and prizes 2 requirements · Allowable costs
- 2 CFR 200.439 Equipment and other capital expenditures 4 requirements · Allowable costs
- 2 CFR 200.440 Exchange rates 2 requirements · Allowable costs, Financial management
- 2 CFR 200.441 Fines, penalties, damages and other settlements 1 requirement · Allowable costs
- 2 CFR 200.442 Fundraising and investment management costs 3 requirements · Allowable costs, Financial management
- 2 CFR 200.445 Goods or services for personal use 2 requirements · Allowable costs
- 2 CFR 200.447 Insurance and indemnification 4 requirements · Allowable costs
- 2 CFR 200.449 Interest 4 requirements · Allowable costs
- 2 CFR 200.450 Lobbying 4 requirements · Allowable costs, Financial management
- 2 CFR 200.451 Losses on other awards or contracts 1 requirement · Allowable costs
- 2 CFR 200.453 Materials and supplies costs, including costs of computing devices 3 requirements · Allowable costs, Property and equipment
- 2 CFR 200.454 Memberships, subscriptions, and professional activity costs 3 requirements · Allowable costs
- 2 CFR 200.455 Organization costs 3 requirements · Allowable costs
- 2 CFR 200.456 Participant support costs 2 requirements · Allowable costs, Financial management
- 2 CFR 200.458 Pre-award costs 1 requirement · Allowable costs
- 2 CFR 200.459 Professional service costs 2 requirements · Allowable costs, Records
- 2 CFR 200.461 Publication and printing costs 3 requirements · Allowable costs, Closeout
- 2 CFR 200.462 Rearrangement and reconversion costs 2 requirements · Allowable costs
- 2 CFR 200.463 Recruiting costs 4 requirements · Allowable costs, Payment
- 2 CFR 200.464 Relocation costs of employees 4 requirements · Allowable costs
- 2 CFR 200.465 Rental costs of real property and equipment 4 requirements · Allowable costs
- 2 CFR 200.466 Scholarships, student aid costs, and tuition remission 3 requirements · Allowable costs, Financial management
- 2 CFR 200.467 Selling and marketing costs 1 requirement · Allowable costs
- 2 CFR 200.469 Student activity costs 1 requirement · Allowable costs
- 2 CFR 200.470 Taxes (including Value Added Tax) 3 requirements · Allowable costs, Financial management
- 2 CFR 200.471 Telecommunication and video surveillance costs 2 requirements · Allowable costs, Procurement
- 2 CFR 200.472 Termination and standard closeout costs 4 requirements · Allowable costs, Closeout
- 2 CFR 200.474 Transportation costs 1 requirement · Allowable costs
- 2 CFR 200.475 Travel costs 4 requirements · Allowable costs, Records
- 2 CFR 200.476 Trustees 1 requirement · Allowable costs
Subpart F: Audit requirements
When a single audit is required, what it covers, and how findings are resolved.
- 2 CFR 200.501 Audit requirements 4 requirements · Reporting, Eligibility
- 2 CFR 200.502 Basis for determining Federal awards expended 3 requirements · Financial management
- 2 CFR 200.503 Relation to other audit requirements 2 requirements · General
- 2 CFR 200.504 Frequency of audits 1 requirement · Reporting
- 2 CFR 200.505 Remedies for audit noncompliance 1 requirement · General
- 2 CFR 200.507 Program-specific audits 3 requirements · General, Reporting
- 2 CFR 200.508 Auditee responsibilities 4 requirements · Reporting, Financial management
- 2 CFR 200.509 Auditor selection 2 requirements · Procurement
- 2 CFR 200.510 Financial statements 2 requirements · Financial management
- 2 CFR 200.511 Audit findings follow-up 3 requirements · Reporting
- 2 CFR 200.512 Report submission 4 requirements · Reporting, Certifications
- 2 CFR 200.516 Audit findings 3 requirements · Disclosure, Reporting
- 2 CFR 200.521 Management decisions 3 requirements · General
Appendix II: Contract provisions
The clauses your contracts under a federal award must include.
What changed in the 2024 Uniform Guidance
OMB’s revision applies to federal awards made on or after October 1, 2024. The changes most grantees notice first:
| Rule | Before → 2024 revision |
|---|---|
| De minimis indirect cost rate | 10% → up to 15% of modified total direct costs |
| Single audit threshold | $750,000 → $1,000,000 in federal awards expended a year |
| Equipment threshold | $5,000 → $10,000 per unit |
| Subaward amount included in MTDC | First $25,000 → first $50,000 of each subaward |
| Fixed amount subawards | Up to $250,000 → up to $500,000 |
See 200.414 indirect costs, 200.501 audit requirements, 200.1 definitions and 200.333 fixed amount subawards.
Ask how the Uniform Guidance applies to your grant
Upload a funding notice, your draft budget or your award terms and ask. Grantable answers from its compliance database of federal, agency and state rules, with citations.
Uniform Guidance questions
What is 2 CFR 200?
2 CFR 200, the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, is the federal regulation that governs most federal grants and cooperative agreements to states, local governments, tribes, universities and nonprofits. It sets the rules for applying, managing the money, allowable costs, procurement, subrecipients, reporting, records, closeout and audits.
Is the Uniform Guidance the same as 2 CFR 200?
Yes. “Uniform Guidance” is the common name for 2 CFR part 200, issued by the Office of Management and Budget. Federal agencies adopt it in their own chapters of 2 CFR and add agency-specific terms, such as the NIH Grants Policy Statement or the DOJ Grants Financial Guide.
Who has to follow the Uniform Guidance?
Any non-federal entity that receives a federal grant or cooperative agreement, directly or as a subrecipient through a state or another organization. That includes nonprofits, universities, states, local governments and tribes. Some parts, like the cost principles, also apply to how you build the budget in your application.
What changed in the 2024 Uniform Guidance?
OMB’s 2024 revision took effect for awards made on or after October 1, 2024. Among the changes: the de minimis indirect rate rose to up to 15%, the single audit threshold to $1,000,000, the equipment threshold to $10,000, and the first $50,000 of each subaward now counts toward modified total direct costs. A further revision is in progress; each page here shows the version it reflects.
Plain-English summaries for information only, not legal advice. Always check the regulation text, your award terms and your agency’s guidance.