Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards

GPTKB entity

Statements (51)
Predicate Object
gptkbp:instanceOf gptkb:United_States_federal_law
gptkbp:alsoKnownAs gptkb:Uniform_Guidance
gptkbp:appliesTo nonprofit organizations
local governments
state governments
Indian tribes
federal grant recipients
institutions of higher education
federal cooperative agreement recipients
for-profit entities (in limited cases)
gptkbp:citation gptkb:Federal_Water_Pollution_Control_Act
gptkb:Cash_Management_Improvement_Act
gptkb:Contract_Work_Hours_and_Safety_Standards_Act
gptkb:Copeland_Anti-Kickback_Act
gptkb:Rights_to_Inventions_Made_by_Nonprofit_Organizations_and_Small_Business_Firms_Under_Government_Grants,_Contracts,_and_Cooperative_Agreements_(Bayh-Dole_Act)
gptkb:Single_Audit_Act
gptkb:Clean_Air_Act
gptkb:Federal_Funding_Accountability_and_Transparency_Act
gptkb:Davis-Bacon_Act
gptkbp:codifiedIn gptkb:2_CFR_Part_200
gptkbp:governs financial management
internal controls
audit requirements
cost allocation
procurement standards
subrecipient monitoring
allowable costs
closeout procedures
property standards
record retention
https://www.w3.org/2000/01/rdf-schema#label Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards
gptkbp:issuedBy gptkb:U.S._Office_of_Management_and_Budget
gptkbp:purpose to streamline and consolidate federal grant requirements
gptkbp:replacedBy gptkb:OMB_Circular_A-110
gptkb:OMB_Circular_A-122
gptkb:OMB_Circular_A-87
gptkb:OMB_Circular_A-133
gptkb:OMB_Circular_A-21
gptkbp:section Subpart A – Acronyms and Definitions
Subpart B – General Provisions
Subpart D – Post Federal Award Requirements
Subpart E – Cost Principles
Subpart F – Audit Requirements
Subpart C – Pre-Federal Award Requirements and Contents of Federal Awards
gptkbp:setsThreshold Single Audit threshold of $750,000 in federal expenditures
gptkbp:startDate December 26, 2014
gptkbp:updated August 13, 2020
April 22, 2024
gptkbp:website https://www.ecfr.gov/current/title-2/subtitle-A/chapter-II/part-200
gptkbp:bfsParent gptkb:Uniform_Guidance_for_federal_grants
gptkbp:bfsLayer 5