2 C.F.R. Uniform Guidance: Subpart A

Welcome to Part 1 of 2 C.F.R. Uniform Guidance. In this blog post, we are going to discuss the layout, the meaning of "Should" and "Must", and the Subpart A so that you can have a better understanding of the regulations as your write and manage grants. 

2 CFR 200 - MAIN LAYOUT 

• Main Layout - Part 200 has 6 Subparts A through F

1. Subpart A, 200.XX includes Acronyms & Definitions
2. Subpart B, 200.1XX includes General
3. Subpart C, 200.2XX includes Pre Award - Federal
4. Subpart D, 200.3XX includes Post Award - Recipients 
5. Subpart E, 200.4XX includes Cost Principles
6. Subpart F, 200.5XX includes Audit 

• Main Layout includes - 11 Appendices - I through XI

SUBPART A-SECTION 200.XX, ACRONYMS & DEFINITIONS

• 200.0 has all the Acronyms that are discussed in the regulations. Here are some of the acronyms directly from the circular:

  1. CAS - Cost Accounting Standards
  2. CFDA - Catalog of Federal Domestic Assistance
  3. CFR - Code of Federal Regulations 
  4. F&A - Facilities & Administration
  5. GAAP- Generally Accepted Accounting Principles
  6. IBS - Institutional Base Salary
      
• 200. 1 through 200.00 includes Definitions --> terms used in 2 CFR 200. These definitions are applicable to all subparts such as administrative, cost principles, and audit and all types of grantees. 
  Here are some examples: 
  1. 200.4 - Allocation 
  2. 200.9 - Central service cost allocation 
  3. 200.13 - Capital expenditures 
  4. 200.33- Equipment 
  5. 200.48 - General purpose equipment 
  6. 200.61 - Internal controls 
  7. 200.67 - Micro-purchase
  8. 200.73 - Oversight agency for audit 
  9. 200.80 - Program Income 
  10. 200.98 - Unobligated balance
       
• New Words "Should" and "Must" 
  1. Should - means best practices or recommended process (previously - may). 
  2. Must - means required
     • You have to do what the regulation is saying, there is no other way. If you don't comply; you will be accountable (previously - should). 

This post covers 2 CFR 200.0 thru 200.99; I hope you will find this helpful as we go on this journey together. Here's a link to the 2 CFR 200 - check it out and let me know if this blog post was helpful to you. If yes, please share your comments. 

Next week, we will cover section 200. 100 & 200.200. Stay tuned. 

Always I thank you for reading and please share the link with others if it is going to help someone. Also, I would love to help your team as you manage grants. We can help with all post-award activities. Contact us for a free consultation.