FAQS: OMB Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards At 2 CFR 200

Description

The following are frequently asked questions presented by the Council on Financial Assistance Reform (COFAR) on the Office of Management and Budget's (OMB) 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 2017 issuance of Appendix XI to Part 200 - Compliance Supplement.

Resource Links

• FAQS: OMB Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards At 2 CFR 200 (PDF)