About 2 CFR 200

On 26 DEC 2013, OMB published 2 CFR 200, the major revision to all previous circulars governing reimbursable federal awards, combining them into a single document. That announcement included COFAR's commentary on selected questions/comments that were raised during the public comment period.

Then on 19 DEC 2014, OMB published the guidance as an interim final rule, and federal awarding agencies published their implementations of it. With few exceptions, the approach has been to codify 2 CFR 200 by reference and to add specific adjustments as required by agency-specific statute and agency policy. In this approach, 2 CFR 200 becomes the agency's statement of the regulation, while the agency's adopting regulation carries any additional requirements. Two examples of this approach for the international development community are USAID's 2 CFR 700 (see Notes on 2 CFR 700)and DOS's 2 CFR 600 (see Notes on 2 CFR 600).

However, HHS elected to restate the guidance in its entirety in its regulation at 45 CFR 75 (see About 45 CFR 75).


Resources:
My page of links to official sources on the web.

My "broad-strokes" highlights of the changes from the old circulars to the new uniform guidance.

My free study guide to 2 CFR 200.

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