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This is a guide for spending federal assistance in accordance with laws and regulations: [3] OMB Circular A 87, "Cost Principles for State, Local, and Indian Tribal Governments" (2 CFR part 225) – This circular includes the 50 States of the United States and the District of Columbia (Washington, D.C.), any agency or instrumentality of these ...
In assessing the risk of Type B programs, auditors should use professional judgement and criteria established in the Uniform Guidance. According to 2 CFR 200.518, a minimum number of Type B programs must be identified as high risk, calculated as 25% of the number of low-risk Type A programs (rounded up). In assessing risk, auditors are ...
Title 2 of the Code of Federal Regulations (2 CFR), titled Grants and Agreements, is a United States federal-government regulation.. As of the January 1, 2022 revision, Title 2 comprises two subtitles: Subtitle A, Office of Management and Budget Guidance for Grants and Agreements, [1] and Subtitle B, Federal Agency Regulations for Grants and Agreements.
[2] Part III: Compliance Requirements – This section provides guidance and description on the 14 types of compliance guidelines established by federal agencies which summarize the compliance with federal laws and regulations in a general way. It also provides the auditor with certain audit objectives and suggested audit procedures to ...
OMB Circular A-110, "Uniform Administrative Requirements for Grants and Agreements with Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations" (superseded by 2 CFR 200) OMB Circular A-122, "Cost Principles for Non-Profit Organizations" (superseded by 2 CFR 200)
"About Code of Federal Regulations". Government Publishing Office. 9 March 2017. "A Research Guide to the Federal Register and the Code of Federal Regulations". Law Librarians' Society of Washington, D.C. July 21, 2012. "Report to Congress on the Costs and Benefits of Federal Regulations". Office of Management and Budget. September 30, 1997.
Cost Accounting Standards (popularly known as CAS) are a set of 19 standards and rules promulgated by the United States Government for use in determining costs on negotiated procurements. CAS differs from the Federal Acquisition Regulation (FAR) in that FAR applies to substantially all contractors, whereas CAS applied primarily to the larger ones.
Citation Technologies offers the complete Federal Register and Code of Federal Regulations (CFRs) through subscription-based web portals such as CyberRegs. [13] HeinOnline (1936–): Full coverage available dating back to 1936 in an image-based searchable PDF format. LexisNexis (July 1, 1980–): Searchable text format since 45 FR 44251.