Different regulations govern federal awards based on whether they are grants, cooperative agreements, or contracts.
- Federal grants or cooperative agreements: Subject to the Uniform Guidance.
- Federal contracts: Subject to the Federal Acquisitions Regulation (FAR) and Subpart E and Subpart F of the Uniform Guidance. Use Uniform Guidance for cost principles only, not record retention.
To determine if the FAR is applicable, consult the funding opportunity announcement (FOA) or your RAS CA.
Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards is a comprehensive grants management policy. Abbreviated OMB Uniform Guidance at 2 CFR part 200, Uniform Guidance, or UG, it consolidates 8 federal circulars (A-102, A-110, A-89, A-21, A-87, A-122, A-133, A-50).
Search Uniform Guidance
To search Uniform Guidance, use eCFR. The eCFR site provides extensive guides to navigation and search capability.
Commonly used Uniform Guidance reference points via eCFR:
- Administrative and Clerical Costs: eCFR Part 200.413
- Closeout: eCFR 200.344 (view VPF's Closeout Process)
- Cost sharing or matching as defined by 2 CFR Part 200: eCFR 200.306
- Revision of budget and program plans: eCFR 200.308
- Faculty disengagement: eCFR 200.308(c)(3)
- Group meeting costs: eCFR 200.432
- Compensation personal services: eCFR 200.430
- Internal controls: eCFR 200.303
- Computing devices: eCFR 200.453
- Procurement standards: eCFR 200.318
- Small business subcontracting plan: eCFR 200.321 (contact email@example.com in the Office of the Vice President for Finance for more information)
- Residual supply inventory: eCFR 200.314
- Record retention: eCFR 200.334 (view MIT's Financial Record Retention Policy)
- Subawards (view RAS Subawards Overview)
- Travel: eCFR 200.475
Though eCFR is the easiest way to search, the full Uniform Guidance is available through the Federal Register. It is divided into subparts:
- Preamble – Major Policy Reforms
- Subpart A – Acronyms and Definitions
- Subpart B – General Provisions
- Subpart C – Pre Award Requirements
- Subpart D – Post Award Requirements
- Subpart E – Cost Principles
- Subpart F – Audit Requirements
The Federal Acquisitions Regulation (FAR) governs the acquisition or contracting actions of all federal agencies.
To search the FAR, use the FAR Smart Matrix to filter applicable FAR clauses based on type of contract.