2 CFR, Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Effective December 26, 2014)

CFR Frequently Asked Questions  (Published May 3, 2021)
This document is designed to address common questions regarding the Office of Management and Budget’s (OMB) implementation of the updates to Title 2 of the Code of Federal Regulations (2 CFR), also referred to as the Uniform Guidance.

Catalogue of Federal Domestic Assistance (CFDA)
Government-wide compendium of Federal programs, projects, services, and activities that provide assistance or benefits to the American public. It contains financial and nonfinancial assistance programs administered by departments and establishments of the Federal government.

Code Of Federal Regulations (CFR)
The Code of Federal Regulations (CFR) annual edition is the codification of the general and permanent rules published in the Federal Register by the departments and agencies of the Federal Government. It is divided into 50 titles that represent broad areas subject to Federal regulation. The 50 subject matter titles contain one or more individual volumes, which are updated once each calendar year, on a staggered basis.

D-U-N-S No.
Dun & Bradstreet (D&B) provides a D-U-N-S Number, a unique nine digit identification number, for each physical location of your business. A DUNS number is required to do business with or receive funds from a U.S. government agency.Company look-up

Unique Entity ID (UEI)
The System for Award Management ( currently utilizes the Dun & Bradstreet (D&B) Data Universal Numbering System (DUNS) ® nine-digit number as the unique identifier for entities throughout the federal awarding lifecycle – in, in other Integrated Award Environment (IAE)systems, on required forms, and in downstream government systems.

The U.S. government is transitioning to a new unique entity identifier (12 character) for federal awards management.  DUNS® will be phased out as the entity identifier for entity records within SAM and SAM will be generating a Unique Entity ID (UEI).  The change is scheduled to be completed by December 2020 and current processes will remain in place during the transition period.

Federal Audit Clearinghouse (FAC)
Federal grants recipients who expend $500,000 or more in federal grant funds ($750,000 for audits of fiscal years beginning on or after December 26, 2014)  during the non-federal entity’s fiscal year are required to submit an audit to the Federal Audit Clearinghouse (FAC) on an annual basis.  The FAC operates on behalf of the Office of Management and Budget (OMB) and its primary purposes are to:

  • To disseminate audit information to Federal agencies and the public.
  • To support OMB oversight and assessment of Federal award audit requirements.
  • To assist Federal cognizant and oversight agencies in obtaining OMB Circular A-133 data and reporting packages.
  • To help auditors and auditees minimize the reporting burden of complying with Circular A-133 audit requirements.

Federal Service Desk (FSD)
The purpose of the Federal Service Desk ( is to help visitors get the information and assistance they need for the systems (websites) that the FSD supports. You may contact FSD for help with these systems:

  • Catalog of Federal Domestic Assistance (CFDA)
  • Electronic Subcontracting Reporting System (eSRS)
  • Federal Business Opportunities (FBO or FedBizOpps)
  • FFATA Subaward Reporting System (FSRS)
  • System for Award Management (SAM)

FSRS: FFATA Subaward Reporting System
The FFATA (Federal Funding Accountability and Transparency Act) Subaward Reporting System (FSRS) is the reporting tool Federal prime awardees use to report subaward and executive compensation data regarding their first-tier subawards to meet the FFATA reporting requirements. The sub-award information entered in FSRS is then displayed on associated with the prime award.

Federal Funds Information for States (FFIS)
Federal Funds Information for States (FFIS) helps states manage their federal funds by providing timely analysis of the impact of federal actions on states.  Founded by the National Governors Association and the National Conference of State Legislatures, FFIS’s primary mission is to track and report on the fiscal impact of federal budget and policy decisions on state budgets and programs. This information is maintained in a database of more than 200 federal grant-in-aid programs that account for more than 90% of all federal funds flowing to state and local governments. It is disseminated to subscribers through a regular series of reports and briefs, and is also available via the website. FFIS is a subscription service, to which 47 states, Puerto Rico, and Washington, DC currently subscribe.

Federal Grants-in-Aid Administration: A Primer
Published by the Congressional Research Service, October 3, 2012.  The report is designed to assist Congress in its oversight of federal grants-in-aid programs by providing an overview of federal grants-in-aid generally; a description of the typical life cycle of a federal grant, including the processes for selecting, awarding, administering, and overseeing a federal grant award; and an analysis of the tracking of federal grants currently administered by federal agencies.

Grants 101 Training
Provided by the Chief Financial Officers Council’s (CFO),  this training is designed to provide federal officials a basic knowledge training on grants and cooperative agreements.  The training is not designed to provide detailed administrative, accounting and audit requirements that are specific to programs based on their statutory provisions, agency regulations and guidance.

Module 1 – Laws, Regulations and Guidance
This module presents the underlying laws, regulations, policies, practices, and guidance for grant or cooperative agreement programs, including their legal order of precedence and their relevance to different recipient types.
Lesson 1: Statutes, Regulations, and Guidance
Lesson 2: Governing Regulations by Recipient Type

Module 2 – Financial Assistance Mechanisms
This module presents the multiple types of Federal assistance programs – the difference between them and the use of specific award instrument.
Lesson 1: Financial Assistance Programs
Lesson 2: Grants, Cooperative Agreements and Contracts

Module 3 – Uniform Guidance Administrative Requirements-Subpart A-D
This module introduces the general provisions, pre- and post-award administrative requirements outlined in Subparts A through D of the Uniform Guidance (2 CFR 200) for Federal awarding agencies and award recipients.
Lesson 1: Subpart A & B – Acronyms, Definitions, and General Provisions
Lesson 2: Subpart C- Pre-Federal Award Requirements and Contents of Federal Awards
Lesson 3: Subpart D- Post Federal Award Requirements
Lesson 4: Subrecipient Monitoring and Management

Module 4 – Uniform Guidance Administrative Requirements-Subpart E (Cost Principles)
This module introduces the cost principles that apply to award recipients outlined in the Uniform Guidance 2 CFR 200. This module will outline the general principles governing cost, indirect costs, costs that require prior approval, and other highlighted costs.
Lesson 1: General Principles
Lesson 2: Generally Allowable Costs
Lesson 3: Costs that Require Prior Written Approval
Lesson 4: Generally Unallowable Costs/Costs that Require Further Review
Lesson 5: Cost Principles in Practice

Module 5 – Uniform Guidance Administrative Requirements-Subpart F (Risk Management and Single Audit)
This module provides common techniques to manage risk to strengthen compliance with the Uniform Guidance 2 CFR 200 and an introduction to the single audit requirements, including recipient and Federal awarding agency requirements
Lesson 1: Pre-Award Risk Assessment
Lesson 2: Post-Award Monitoring
Lesson 3: Single Audit Overview
Portal to find and apply for federal grants.

Principles of Federal Appropriations Law- GAO-15-303SP (March 2015)

SAM (The System for Award Management)
The System for Award Management (SAM) combines federal procurement systems and the Catalog of Federal Domestic Assistance into one new system. The first phase of SAM includes the functionality from the following systems:

    1. Federal Agency Registration (Fedreg)
    2. Central Contractor Registry (CCR)
    3. Online Representations and Certifications Application
    4. Excluded Parties List System (EPLS)

The Library of Congress
Legislative information from the Library of Congress including Bills, Resolutions; Activity in Congress; Congressional Record.
The Federal Funding Accountability and Transparency Act of 2006 (FFATA) was signed into law on September 26, 2006. The legislation required that federal contracts of more than $3,000 and grant, loan, and other financial assistance awards of more than $25,000 be displayed on a searchable, publicly accessible website,, to give the American public access to information on how their tax dollars are being spent. The initial site went live in 2007. Federal agencies are required to report the name of the entity receiving the award, the amount of the award, the recipient’s location, the place of performance location, as well as other information. In 2008, FFATA was amended by the Government Funding Transparency Act to require prime recipients to report details on their first-tier sub-recipients for awards made as of October 1, 2010.In February 2014, the Office of Management and Budget designated the Department of Treasury responsible for operating and supporting Treasury’s Bureau of the Fiscal Service is administering this responsibility on behalf of Treasury. The Bureau of the Fiscal Service relaunched in March 2015 with improvements to the site’s usability, presentation, and search, including a re-organization of how the data is presented.