2 CFR Authorizing Citation

OMB Guidance

§ 200.302

The Federal awarding agency must
communicate to the non-Federal entity all relevant public policy requirements, including those in general appropriations provisions, and incorporate them either directly or by reference in the terms and conditions of
the Federal award.
(b) The non-Federal entity is responsible for complying with all requirements of the Federal award. For all
Federal awards, this includes the provisions of FFATA, which includes requirements on executive compensation,
and also requirements implementing
the Act for the non-Federal entity at 2
CFR part 25 Financial Assistance Use
of Universal Identifier and System for
Award Management and 2 CFR part 170
Reporting Subaward and Executive
Compensation Information. See also
statutory requirements for whistleblower protections at 10 U.S.C. 2409, 41
U.S.C. 4712, and 10 U.S.C. 2324, 41 U.S.C.
4304 and 4310.

rmajette on DSKBCKNHB2PROD with CFR

[78 FR 78608, Dec. 26, 2013, as amended at 80
FR 43309, July 22, 2015]

§ 200.301 Performance measurement.
The Federal awarding agency must
require the recipient to use OMB-approved standard information collections when providing financial and performance information. As appropriate
and in accordance with above mentioned information collections, the
Federal awarding agency must require
the recipient to relate financial data to
performance accomplishments of the
Federal award. Also, in accordance
with above mentioned standard information collections, and when applicable, recipients must also provide cost
information to demonstrate cost effective practices (e.g., through unit cost
data). The recipient’s performance
should be measured in a way that will
help the Federal awarding agency and
other non-Federal entities to improve
program
outcomes,
share
lessons
learned, and spread the adoption of
promising practices. The Federal
awarding agency should provide recipients with clear performance goals, indicators, and milestones as described in
§ 200.210 Information contained in a
Federal award. Performance reporting
frequency and content should be established to not only allow the Federal

awarding agency to understand the recipient progress but also to facilitate
identification of promising practices
among recipients and build the evidence upon which the Federal awarding
agency’s program and performance decisions are made.
[78 FR 78608, Dec. 26, 2013, as amended at 79
FR 75883, Dec. 19, 2014]

§ 200.302

Financial management.

(a) Each state must expend and account for the Federal award in accordance with state laws and procedures for
expending and accounting for the
state’s own funds. In addition, the
state’s and the other non-Federal entity’s financial management systems, including records documenting compliance with Federal statutes, regulations, and the terms and conditions of
the Federal award, must be sufficient
to permit the preparation of reports required by general and program-specific
terms and conditions; and the tracing
of funds to a level of expenditures adequate to establish that such funds have
been used according to the Federal
statutes, regulations, and the terms
and conditions of the Federal award.
See also § 200.450 Lobbying.
(b) The financial management system of each non-Federal entity must
provide for the following (see also
§§ 200.333 Retention requirements for
records, 200.334 Requests for transfer of
records, 200.335 Methods for collection,
transmission and storage of information, 200.336 Access to records, and
200.337 Restrictions on public access to
records):
(1) Identification, in its accounts, of
all Federal awards received and expended and the Federal programs under
which they were received. Federal program and Federal award identification
must include, as applicable, the CFDA
title and number, Federal award identification number and year, name of the
Federal agency, and name of the passthrough entity, if any.
(2) Accurate, current, and complete
disclosure of the financial results of
each Federal award or program in accordance with the reporting requirements set forth in §§ 200.327 Financial
reporting and 200.328 Monitoring and
reporting program performance. If a

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