Guidance 373 - 2 C.F.R. Part 200, Subpart E — Cost Principles

(Editor’s note: This tab has been updated to comply with the 2024 revisions to the uniform guidance — applicable for awards issued on or after Oct. 1, 2024, for subparts A-E. The subpart F requirements in the 2024 revisions will apply to single audits and program-specific audits with auditee fiscal years beginning Oct. 1, 2024. Subscribers seeking analysis on awards received prior to that date, as well as subpart F audits, that follow the 2020 version of the uniform guidance should refer to this tab within the attached PDF here.) Subpart E of 2 C.F.R. Part 200 provides uniform rules for determining the allowability of costs applicable to grants, cost reimbursement contracts… Read More

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You may be able to charge the cost of your Thompson Grants subscription to your federal grant(s). For state agencies and other nonfederal entities, under the cost principles of the uniform guidance, there are allowable items of cost for subscriptions (§200.454(b)) and professional development (§200.473). Please check with your program director, finance officer or granting agency to ensure there is no restriction in the approved grant budget or the award documents.

Guidance 373 - 2 C.F.R. Part 200, Subpart E — Cost Principles

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