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PART 200—UNIFORM ADMINISTRA- TIVE REQUIREMENTS, COST PRIN ...

77 part 200 uniform ADMINISTRA- TIVE requirements , COST PRIN-CIPLES, AND AUDIT REQUIRE-MENTS FOR FEDERAL AWARDS Subpart A Acronyms and Definitions ACRONYMS Sec. Acronyms. Definitions. Acquisition cost. Advance payment. Allocation. Audit finding. Auditee. Auditor. Budget. Central service cost allocation plan. Catalog of Federal Domestic Assist-ance (CFDA) number. CFDA program title. Capital assets. Capital expenditures. Claim. Class of Federal awards. Closeout. Cluster of programs. Cognizant agency for audit. Cognizant agency for indirect costs. Computing devices. Compliance supplement. Contract. Contractor. Cooperative agreement. Cooperative audit resolution. Corrective action. Cost allocation plan. Cost objective. Cost sharing or matching. Cross-cutting audit finding. [Reserved] Data Universal Numbering System (DUNS) number.

77 PART 200—UNIFORM ADMINISTRA-TIVE REQUIREMENTS, COST PRIN-CIPLES, AND AUDIT REQUIRE-MENTS FOR FEDERAL AWARDS Subpart A—Acronyms and Definitions

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Transcription of PART 200—UNIFORM ADMINISTRA- TIVE REQUIREMENTS, COST PRIN ...

1 77 part 200 uniform ADMINISTRA- TIVE requirements , COST PRIN-CIPLES, AND AUDIT REQUIRE-MENTS FOR FEDERAL AWARDS Subpart A Acronyms and Definitions ACRONYMS Sec. Acronyms. Definitions. Acquisition cost. Advance payment. Allocation. Audit finding. Auditee. Auditor. Budget. Central service cost allocation plan. Catalog of Federal Domestic Assist-ance (CFDA) number. CFDA program title. Capital assets. Capital expenditures. Claim. Class of Federal awards. Closeout. Cluster of programs. Cognizant agency for audit. Cognizant agency for indirect costs. Computing devices. Compliance supplement. Contract. Contractor. Cooperative agreement. Cooperative audit resolution. Corrective action. Cost allocation plan. Cost objective. Cost sharing or matching. Cross-cutting audit finding. [Reserved] Data Universal Numbering System (DUNS) number.

2 Equipment. Expenditures. Federal agency. Federal Audit Clearinghouse (FAC). Federal awarding agency. Federal award. Federal award date. Federal financial assistance. Federal interest. Federal program. Federal share. Final cost objective. Fixed amount awards. Foreign public entity. Foreign organization. General purpose equipment. Generally Accepted Accounting Prin-ciples (GAAP). Generally Accepted Government Au-diting Standards (GAGAS). Grant agreement. Hospital. Improper payment. Indian tribe (or federally recognized Indian tribe ). Institutions of Higher Education (IHEs). Indirect (facilities & administrative (F&A)) costs. Indirect cost rate proposal. Information technology systems. Intangible property. Intermediate cost objective. Internal controls. Internal control over compliance re-quirements for Federal awards.

3 Loan. Local government. Major program. Management decision. Micro-purchase. Modified Total Direct Cost (MTDC). Non-Federal entity. Nonprofit organization. Obligations. Office of Management and Budget (OMB). Oversight agency for audit. Pass-through entity. Participant support costs. Performance goal. Period of performance. Personal property. Personally Identifiable Information (PII). Program income. Property. Protected Personally Identifiable In-formation (Protected PII). Project cost. Questioned cost. Real property. Recipient. Research and Development (R&D). Simplified acquisition threshold. Special purpose equipment. State. Student Financial Aid (SFA). Subaward. Subrecipient. Supplies. Termination. Third-party in-kind contributions. Unliquidated obligations.

4 Unobligated balance. Voluntary committed cost sharing. VerDate Sep<11>2014 09:02 Apr 17, 2017 Jkt 241005 PO 00000 Frm 00089 Fmt 8010 Sfmt 8010 Y:\SGML\ 241005pmangrum on DSK3 GDR082 PROD with CFR78 2 CFR Ch. II (1 1 17 Edition) Pt. 200 Subpart B General Provisions Purpose. Applicability. Exceptions. Authorities. Supersession. Effect on other issuances. Agency implementation. OMB responsibilities. Inquiries. Review date. Effective/applicability date. English language. Conflict of interest. Mandatory disclosures. Subpart C Pre-Federal Award Require-ments and Contents of Federal Awards Purpose. Use of grant agreements (including fixed amount awards), cooperative agree-ments, and contracts. Requirement to provide public no-tice of Federal financial assistance pro-grams. Notices of funding opportunities.

5 Federal awarding agency review of merit of proposals. Federal awarding agency review of risk posed by applicants. Standard application requirements . Specific conditions. Certifications and representations. Pre-award costs. Information contained in a Federal award. Public access to Federal award infor-mation. Reporting a determination that a non-Federal entity is not qualified for a Federal award. Suspension and debarment. Subpart D Post Federal Award requirements STANDARDS FORFINANCIAL ANDPROGRAM MANAGEMENT Statutory and national policy re-quirements. Performance measurement. Financial management. Internal controls. Bonds. Payment. Cost sharing or matching. Program income. Revision of budget and program plans. Period of performance. PROPERTYSTANDARDS Insurance coverage. Real property. Federally-owned and exempt prop-erty.

6 Equipment. Supplies. Intangible property. Property trust relationship. PROCUREMENTSTANDARDS Procurements by states. General procurement standards. Competition. Methods of procurement to be fol-lowed. Contracting with small and minority businesses, women s business enterprises, and labor surplus area firms. Procurement of recovered materials. Contract cost and price. Federal awarding agency or pass- through entity review. Bonding requirements . Contract provisions. PERFORMANCE ANDFINANCIALMONITORING ANDREPORTING Financial reporting. Monitoring and reporting program performance. Reporting on real property. SUBRECIPIENTMONITORING ANDMANAGEMENT Subrecipient and contractor deter-minations. requirements for pass-through enti-ties. Fixed amount subawards. RECORDRETENTION ANDACCESS Retention requirements for records.

7 Requests for transfer of records. Methods for collection, transmission and storage of information. Access to records. Restrictions on public access to records. REMEDIES FORNONCOMPLIANCE Remedies for noncompliance. Termination. Notification of termination require-ment. Opportunities to object, hearings and appeals. Effects of suspension and termi-nation. CLOSEOUT Closeout. POST-CLOSEOUTADJUSTMENTS AND CONTINUINGRESPONSIBILITIES Post-closeout adjustments and con-tinuing responsibilities. VerDate Sep<11>2014 09:02 Apr 17, 2017 Jkt 241005 PO 00000 Frm 00090 Fmt 8010 Sfmt 8010 Y:\SGML\ 241005pmangrum on DSK3 GDR082 PROD with CFR79 OMB Guidance Pt. 200 COLLECTION OFAMOUNTSDUE Collection of amounts due. Subpart E Cost Principles GENERALPROVISIONS Policy guide. Application. BASICCONSIDERATIONS Composition of costs.

8 Factors affecting allowability of costs. Reasonable costs. Allocable costs. Applicable credits. Prior written approval (prior ap-proval). Limitation on allowance of costs. Special considerations. Collection of unallowable costs. Adjustment of previously negotiated indirect (F&A) cost rates containing un-allowable costs. DIRECT ANDINDIRECT(F&A) COSTS Classification of costs. Direct costs. Indirect (F&A) costs. Required certifications. SPECIALCONSIDERATIONS FORSTATES, LOCAL GOVERNMENTS ANDINDIANTRIBES Cost allocation plans and indirect cost proposals. Interagency service. SPECIALCONSIDERATIONS FORINSTITUTIONS OF HIGHEREDUCATION Costs incurred by states and local governments. Cost accounting standards and dis-closure statement. GENERALPROVISIONS FORSELECTEDITEMS OF COST Considerations for selected items of cost.

9 Advertising and public relations. Advisory councils. Alcoholic beverages. Alumni/ae activities. Audit services. Bad debts. Bonding costs. Collections of improper payments. Commencement and convocation costs. Compensation personal services. Compensation fringe benefits. Conferences. Contingency provisions. Contributions and donations. Defense and prosecution of criminal and civil proceedings, claims, appeals and patent infringements. Depreciation. Employee health and welfare costs. Entertainment costs. Equipment and other capital expend-itures. Exchange rates. Fines, penalties, damages and other settlements. Fund raising and investment man-agement costs. Gains and losses on disposition of de-preciable assets. General costs of government. Goods or services for personal use. Idle facilities and idle capacity.

10 Insurance and indemnification. Intellectual property. Interest. Lobbying. Losses on other awards or contracts. Maintenance and repair costs. Materials and supplies costs, includ-ing costs of computing devices. Memberships, subscriptions, and pro-fessional activity costs. Organization costs. Participant support costs. Plant and security costs. Pre-award costs. Professional service costs. Proposal costs. Publication and printing costs. Rearrangement and reconversion costs. Recruiting costs. Relocation costs of employees. Rental costs of real property and equipment. Scholarships and student aid costs. Selling and marketing costs. Specialized service facilities. Student activity costs. Taxes (including Value Added Tax). Termination costs. Training and education costs. Transportation costs. Travel costs.


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