Federal 政策 and 注册ulations
的 统一的指导 (2 CFR§200) streamlines and consolidates government requirements for receiving and using federal awards so as to reduce administrative burden and improve outcomes. It was published in the Federal 注册ister (79年美联储. 注册. 75871)(十二月十九日), 2014, and became effective for new and continuation awards issued on or after December 26, 2014. Please note the new regulations do not affect grant funds awarded prior to December 26, 2014, unless funds made available under those grants are carried forward into a new Federal fiscal year or a continuation grant.
Uniform Administrative Requirements, Cost Principles, And Audit Requirements For Federal Awards
Electronic Code of Federal 注册ulations
的 统一的指导: Code of Federal 注册ulations (2 CFR Part 200) provides administrative requirements, 成本原则, and audit requirements for federal awards. Full documentation on the guidelines and requirements of 2 CFR 200 can be accessed through the 统一的指导 website with the following links to grant management, 成本原则 and administrative and audit requirements:
- TITLE 2—Grants and Agreements
- Subtitle A—OFFICE OF MANAGEMENT AND BUDGET GUIDANCE FOR GRANTS AND AGREEMENTS
- CHAPTER II—OFFICE OF MANAGEMENT AND BUDGET GUIDANCE
- PART 200—UNIFORM ADMINISTRATIVE REQUIREMENTS, 成本原则, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS
- Subpart A—ACRONYMS AND DEFINITIONS
- Subpart B—GENERAL PROVISIONS
- Subpart C—PRE-FEDERAL AWARD REQUIREMENTS AND CONTENTS OF FEDERAL AWARDS
- Subpart D—POST FEDERAL AWARD REQUIREMENTS
- Subpart E—成本原则
- Subpart F—AUDIT REQUIREMENTS
的 成本原则(欧盟200年.400) must be used in determining the allowable costs of work performed by the non-Federal entity. 的 four main principles are:
- Reasonableness- A cost is reasonable if, in its nature and amount, it does not exceed that which would be incurred by a prudent person under the circumstances prevailing at the time the decision was made to incur the cost.
- Allocability- A cost is allocable to a particular Federal award or other cost objective if the goods or services involved are chargeable or assignable to that Federal award or cost objective in accordance with relative benefits received.
- Consistently Treated- A cost may not be assigned to a Federal award as a direct cost if any other cost incurred for the same purpose in like circumstances has been allocated to the Federal award as an indirect cost.
- Allowable-Determine by the budget approved items, 费用类型, timing of the expense, and award restrictions/eligibility.
Federal Agencies also have policies that may add additional restrictions for consideration:
National Institute of 健康 - http://grants.国家卫生Research院.gov/grants/policy/国家卫生Research院gps/国家卫生Research院gps.pdf
National Science Foundation - http://www.nsf.gov /论坛/迪亚斯/Policies/