Subpart B: General provisions 2024 Uniform Guidance · effective Oct 1, 2024

2 CFR 200.110: Effective date

2 CFR 200.110 sets one requirement for organizations that receive federal grants and cooperative agreements. Applies when you build your application and budget, and to every cost you charge after award.

Shows up in your application: Indirect cost rateBudgetCertifications and assurances

What 2 CFR 200.110 requires

1. General

What you must do

Compliance representations must follow the version of Part 200 that governs the specific Federal award: revised standards apply once implemented by the awarding agency (generally to awards issued on or after October 1, 2024). Existing negotiated indirect cost rates remain in place until they expire; revised indirect-cost provisions apply only when a new rate is negotiated, effective for the recipient's or subrecipient's fiscal year in which the re-negotiated rate takes effect.

When it applies

Application cites Part 200 thresholds (MTDC subaward cap, de minimis rate, equipment threshold) or relies on a negotiated indirect cost rate agreement (NICRA).

Indirect cost rateBudgetCertifications and assurances
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Regulation text of 2 CFR 200.110

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§ 200.110 Effective date.

(a) The standards set forth in this part affecting the administration of Federal awards by Federal agencies become effective once implemented by Federal agencies or when any future amendment to this part becomes final.

(b) Existing negotiated indirect cost rates will remain in place until they expire. The effective date of changes to indirect cost rates must be based upon the date a newly re-negotiated rate goes into effect for the recipient's or subrecipient's fiscal year. Therefore, for indirect cost rates and cost allocation plans, the revisions to this part (as of the publication date for revisions to this guidance) become effective in generating proposals and negotiating a new rate (when the rate is re-negotiated).

Source: eCFR · checked Sep 17, 2026

Questions about 2 CFR 200.110

What does 2 CFR 200.110 require?

Compliance representations must follow the version of Part 200 that governs the specific Federal award: revised standards apply once implemented by the awarding agency (generally to awards issued on or after October 1, 2024). Existing negotiated indirect cost rates remain in place until they expire; revised indirect-cost provisions apply only when a new rate is negotiated, effective for the recipient's or subrecipient's fiscal year in which the re-negotiated rate takes effect.

When does 2 CFR 200.110 apply?

Application cites Part 200 thresholds (MTDC subaward cap, de minimis rate, equipment threshold) or relies on a negotiated indirect cost rate agreement (NICRA).

Plain-English summaries for information only, not legal advice. Always check the regulation text, your award terms and your agency’s guidance.