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Frequently Asked Questions - cfo.gov

1 Frequently Asked Questions Updated: September 2015 For The Office of Management and Budget s uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards At 2 CFR 200 The following are Frequently Asked Questions presented by the COFAR on OMB s uniform guidance at 2 CFR 200. Please note that in case of any discrepancy, the actual guidance at 2 CFR 200 governs. If there is a question pertaining to the application of the guidance to a particular Federal award, that question should be addressed to the Federal awarding agency or pass-through entity in the case of a subrecipient. This document is intended to provide additional context and background for the guidance as Federal and non-Federal entities seek to understand the policy changes and will be referenced as an addition to the uniform guidance at 2 CFR 200 in the 2015 issuance of Appendix XI to Part 200 - Compliance Supplement.

2 .101-1 Applicability of Uniform Guidance to Federal Acquisition Regulation (FAR) based contracts .....9

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