The Uniform Guidance, Cost Principles & Audit Requirements
The newly implemented Uniform Guidance, Cost Principles & Audit Requirements (2 CFR Part 200) applies to all awards, Stafford Act declarations and selected funding increments issued on or after December 26, 2014.
For awards and disaster declarations made prior to December 26, 2014, the previously approved set of Federal guidance documents that determine allowable costs and administrative requirements remain in effect. These guidance documents are listed below by type of organization.