2 Code of Federal Regulations (CFR) 200, Uniform Grants Regulations for Managing Federal Grants
The EPA has adopted the Office of Management and Budget (OMB) Uniform Grants Regulations for Managing Federal Grants, commonly known as 2 CFR Part 200. These regulations provide federal agencies with a government-wide regulatory framework for overall grants management that reduces administrative burden for non-federal entities receiving federal awards while reducing the risk of waste, fraud, and abuse of federal funds.
On this page:
- 2 CFR Part 200, Uniform Grants Guidance (UGG)
- Revisions to 2 CFR Part 200: 2024
- Subpart B, C, D, E, and F
- Agency Implementation
- Council on Federal Financial Assistance (COFFA)
- Applicable Guidance and Resources
2 CFR Part 200, Uniform Grants Guidance (UGG)
Owned and managed by the Office of Management and Budget (OMB), 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal awards, commonly known as the Uniform Grants Guidance (UGG) applies to all federal grants funding, whether it is a new award, supplemental, or a continuation of a current award.
2 CFR Part 200, as a regulatory document, streamlines grant regulations across the federal government and ensures a standardized method of managing funds applicable to states, local governments, Tribal governments, non-profit organizations, or other entities.
Providing federal agencies with the legally binding and mandatory rules that are strictly enforced by the government agencies that adopt them and must be adhered to by recipients and subrecipients of federal awards. These regulations are outlined within five main Subparts – B, C, D, E, and F. Each of these subparts are designed to enhance efficiency, transparency, and accountability.
Revisions to 2 CFR Part 200: 2024
The Office of Management and Budget (OMB) will periodically issue revisions to 2 CFR Part 200 with the intent to assist programs in delivering better outcomes for applicants and recipients of federal awards as well as simultaneously reducing the risk of fraud, waste, and abuse of federal funds.
In previous updates to 2 CFR Part 200, OMB consolidated, streamlined, and superseded requirements from several earlier OMB Circulars which included A-21, A-87, A-102, A-110, A-122, and A-133. This consolidation became effective in December of 2014 and was not revised until October of 2020.
Recently 2 CFR Part 200 was updated on October 1, 2024, and implemented several new regulations and revisions. To help navigate these changes, EPA has provided informational webpages that contain an outline of the key changes during that revision year, webinars, resources and learning tools, and contacts for more information.
For information on the revisions, please visit the below resources:
Subpart B, C, D, E, and F
2 CFR Part 200 is broken down into several Subparts that provide specific information for each part of the grant lifecycle and its overall management.
- Subpart B, General Provisions:
Describing the purpose of 2 CFR Part 200, the exceptions to the regulations, applicability of the regulations, and the requirements for federal agencies and award recipients, it is designed to establish the uniform framework for the management of grants and cooperative agreements for Federal agencies. - Subpart C, Pre-Federal Award Requirements and Contents of the Federal Awards: Providing the guidance on how to apply pre-award regulations, Subpart C is designed to help agencies plan for upcoming awards, announcing Notices of Funding Opportunities, and the review process agencies follow during this grant phase.
- Subpart D, Post-Federal Award Requirements:
Focusing on performance and financial monitoring, reporting, and management, as well as Federal payment requirements and responsibilities, and other post-award grants management requirements. Subpart C is designed to provide clear and actionable guidance on how to apply the regulations within 2 CFR Part 200 to post-award grant management for both Federal agencies, recipients, and subrecipients of federal awards. - Subpart E, Cost Principles:
Providing information to federal agencies, recipients, and subrecipients on establishing and determining allowable costs incurred by recipients and subrecipients of federal awards, Subpart C outlines the regulations on how to determine and ensure costs are allowable, reasonable, and allocable. - Subpart F, Audit Requirements:
Describing the standards for maintaining consistency and uniformity across federal agencies when conducting audits of non-federal entities spending Federal funds, Subpart F ensures that federal agencies, recipients, and subrecipients are preventing waste, fraud, or abuse of federal financial funds.
Agency Implementation
The EPA supplements its adoption of 2 CFR Part 200 as specified under 2 CFR 1500.
Council of Federal Financial Assistance (COFFA)
The Council of Federal Financial Assistance (COFFA) consists of a community of agency Senior Financial Assistance Officials who meet with OMB on all federal financial assistance related matters to ensure federal agencies are able to provide knowledge and input on federal financial assistance policy, management, and technology.
COFFA provides federal agencies with a multitude of resources which include but are not limited to tools on the 2 CFR Part 200 revisions in 2024, Frequently Asked Questions on 2 CFR Part 200, and quick guides on technology like Grants.gov.
To utilize and view these resources as well as learn more about COFFA, please visit their site at About COFFA.