CINXE.COM

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id="header"></div> <a id="main-content"></a> <div class="tabs"> </div> <div class="region region-content"> <div id="block-system-main" class="block block-system"> <div class="content"> <div id="node-215" class="node node-two-column-alt- node-promoted node-full clearfix" about="/uniform-administrative-requirements" typeof="sioc:Item foaf:Document"> <span property="dc:title" content="Federal Policies and Regulations" class="rdf-meta element-hidden"></span> <div class="content clearfix"> <div> <div class="text-paragraph"> <p>The Uniform Guidance (<a href="http://www.ecfr.gov/cgi-bin/text-idx?SID=6214841a79953f26c5c230d72d6b70a1&tpl=/ecfrbrowse/Title02/2cfr200_main_02.tpl">2 CFR 搂 200</a>) 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 Register (<a href="http://www.gpo.gov/fdsys/pkg/FR-2014-12-19/pdf/2014-28697.pdf">79 Fed. Reg. 75871</a>) on December 19, 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.</p> <p><a href="//research.njit.edu/sites/research/files/Uniform%20Guidance-2018.pdf">Uniform Administrative Requirements, Cost Principles, And Audit Requirements For Federal Awards</a></p> <hr /> <h4><strong>Electronic Code of Federal Regulations聽</strong></h4> <p>The Uniform Guidance: Code of Federal Regulations (2 CFR Part 200) provides administrative requirements, cost principles, and audit requirements for federal awards. Full documentation on the guidelines and requirements of 2 CFR 200 can be accessed through the <strong><a href="https://www.ecfr.gov/cgi-bin/text-idx?tpl=/ecfrbrowse/Title02/2cfr200_main_02.tpl">Uniform Guidance</a></strong>聽website with the following links to grant management, cost principles聽and administrative聽and audit requirements:</p> <ul> <li><a href="https://www.ecfr.gov/cgi-bin/text-idx?SID=a812525f0e09afb566f1b76761fe247a&mc=true&tpl=/ecfrbrowse/Title02/2tab_02.tpl">TITLE 2鈥擥rants and Agreements</a></li> <li><a href="https://www.ecfr.gov/cgi-bin/text-idx?SID=a812525f0e09afb566f1b76761fe247a&mc=true&tpl=/ecfrbrowse/Title02/2subtitleA.tpl">Subtitle A鈥擮FFICE OF MANAGEMENT AND BUDGET GUIDANCE FOR GRANTS AND AGREEMENTS</a></li> <li><a href="https://www.ecfr.gov/cgi-bin/text-idx?SID=a812525f0e09afb566f1b76761fe247a&mc=true&tpl=/ecfrbrowse/Title02/2chapterII.tpl">CHAPTER II鈥擮FFICE OF MANAGEMENT AND BUDGET GUIDANCE</a></li> <li><a href="https://www.ecfr.gov/cgi-bin/text-idx?SID=a812525f0e09afb566f1b76761fe247a&mc=true&node=pt2.1.200&rgn=div5">PART 200鈥擴NIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS</a></li> <li><a href="https://www.ecfr.gov/cgi-bin/text-idx?SID=a812525f0e09afb566f1b76761fe247a&mc=true&node=sp2.1.200.a&rgn=div6">Subpart A鈥擜CRONYMS AND DEFINITIONS</a></li> <li><a href="https://www.ecfr.gov/cgi-bin/text-idx?SID=a812525f0e09afb566f1b76761fe247a&mc=true&node=sp2.1.200.b&rgn=div6">Subpart B鈥擥ENERAL PROVISIONS</a></li> <li><a href="https://www.ecfr.gov/cgi-bin/text-idx?SID=a812525f0e09afb566f1b76761fe247a&mc=true&node=sp2.1.200.c&rgn=div6">Subpart C鈥擯RE-FEDERAL AWARD REQUIREMENTS AND CONTENTS OF FEDERAL AWARDS</a></li> <li><a href="https://www.ecfr.gov/cgi-bin/text-idx?SID=a812525f0e09afb566f1b76761fe247a&mc=true&node=sp2.1.200.d&rgn=div6">Subpart D鈥擯OST FEDERAL AWARD REQUIREMENTS</a></li> <li><a href="https://www.ecfr.gov/cgi-bin/text-idx?SID=a812525f0e09afb566f1b76761fe247a&mc=true&node=sp2.1.200.e&rgn=div6">Subpart E鈥擟OST PRINCIPLES</a></li> <li><a href="https://www.ecfr.gov/cgi-bin/text-idx?SID=a812525f0e09afb566f1b76761fe247a&mc=true&node=sp2.1.200.f&rgn=div6">Subpart F鈥擜UDIT REQUIREMENTS</a></li> </ul> <p>The <strong>Cost Principles (<a href="https://www.ecfr.gov/current/title-2/subtitle-A/chapter-II/part-200/subpart-E">eCFR 200.400</a>) </strong>must be used in determining the allowable costs of work performed by the non-Federal entity. The four main principles are:</p> <ol> <li>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.</li> <li>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.</li> <li>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.</li> <li>Allowable-Determine by the budget approved items, type of expense, timing of the expense, and award restrictions/eligibility.</li> </ol> <p><br /> <strong><u>Federal Agencies also have policies that may add additional restrictions for consideration:</u></strong></p> <p><u>National Institute of Health</u> - <a href="https://grants.nih.gov/grants/policy/nihgps/nihgps.pdf">https://grants.nih.gov/grants/policy/nihgps/nihgps.pdf</a><br /> <u>National Science Foundation</u> - <a href="https://www.nsf.gov/bfa/dias/policy/">https://www.nsf.gov/bfa/dias/policy/</a></p> </div> </div> </div> </div> </div> </div> <div id="block-block-21" class="block block-block"> <div class="content"> <style>a.teaser-link:hover, .teaser-link:hover { background-color: #efefef; color: #333 !Important; } .teaser-link a, .teaser-link:hover a{ color:#900; } .view-bioscience-and-bioengineering-institutes .views-row { padding:10px; border-bottom:solid 1px #efefef; } </style> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> <footer class="footer-container main-footer-container" w3-include-html="/sites/all/themes/njit_v1_2/global-includes/footer-6cb7356e54.html"></footer> <div w3-include-html="/sites/all/themes/njit_v1_2/global-includes/bricks/search-352c8cb09c.html"></div> <script type="text/javascript" src="https://research.njit.edu/sites/research/files/js/js_gEbwb9Y5cZJNuFhqDUE9x58SI1ycJrNq7RWab_gat9g.js"></script> <script type="text/javascript" src="https://research.njit.edu/sites/research/files/js/js_4WkLGZTP5OIov__I_0P6NGPWl2bSTfTiZ5H47BqcLsg.js"></script> <script type="text/javascript" src="https://research.njit.edu/sites/research/files/js/js_6aGlHizHNKDF4PiLvzJUWlouabYkNGpEs-5pOaUUNXY.js"></script> <script type="text/javascript"> <![CDATA[//><!]]> </script> </div> <script type="text/javascript">window.NREUM||(NREUM={});NREUM.info={"beacon":"bam.nr-data.net","licenseKey":"ac968af7b1","applicationID":"542702618","transactionName":"MQRXMEoFV0NUBhFRWwhOdAdMDVZeGgsKXFE5EVQDXTtPWVAS","queueTime":10,"applicationTime":147,"atts":"HUNARgIfRBwXBEcCTxsc","errorBeacon":"bam.nr-data.net","agent":""}</script></body> </html>