Uniform Guidance

Uniform Guidance is broken down into the following subparts:

Subpart A	200.000 – 200.99	Acronyms and Definitions
Subpart B	200.100 – 200.113	General Provisions
Subpart C	200.200 – 200.212	Pre- Award Requirements
Subpart D	200.300 – 200.345	Post Award Requirements
Subpart E	200.400 – 200.475	Cost Principles
Subpart F	200.500 – 200.521	Audit Requirements

Specficially, for managing federal grants and contracts, the following subparts are very important to use as general guidance for grant accounting.

Subpart D

Supplies
200.314

If there is a residual inventory of unused supplies exceeding $5,000 in total aggregate value upon termination or completion of the project or program and the supplies are not needed for any other Federal award, the non-Federal entity must retain the supplies for use on other activities or sell them, but must, in either case, compensate the Federal Government for its share. This is not a new requirement and existed under Circular A-110, C.35(a).

Subrecipient Monitoring
200.331

Institutions are required to perform a risk review of subrecipients prior to issuing a subaward. Potential items for review: financial and performance reports, audit deficiencies, indirect cost rate, training, and on-site visits.

Closeout
200.343

Closeout reports are to be submitted no later than 90 calendar days after the end date of the performance period.

Subpart E

Administrative and Clerical Salaries
200.413

Administrative and clerical staff should normally be treated as indirect (F&A) costs. Direct charging of these costs may be appropriate only if all of the following conditions are met:

• Administrative or clerical services are integral to a project or activity;
• Individuals involved can be specifically identified with the project or activity;
• Such costs are explicitly included in the budget or have the prior written approval identified with the project or activity;
• The costs are not also recovered as indirect costs.

Computing Devices
200.453

Computers under the university capitalization threshold may be charged as direct costs if they are essential and allocable, but not solely dedicated to, the performance of a federal award.

Publiation and Printing Costs
200.461

Page charges for professional journals are allowable when they report work on an award and the journal levies charges impartially on all items published by the journal (whether or not under a federal award). The costs of publication or sharing of research may be charged even if incurred after the end date of the award but before award closeout.