Uniform Guidance (2 CFR 200)
The Uniform Guidance is the set of federal rules at 2 CFR part 200 that governs how grant money is managed once you have it. It covers which costs you can charge to an award (the cost principles in subpart E), how you buy goods and services with federal funds (2 CFR 200.317 to 200.327), how you document salaries charged to grants (2 CFR 200.430), how an award is closed out (2 CFR 200.344) and when you need a single audit (subpart F).
OMB revised it in 2024. That revision raised the single audit threshold to $1,000,000 in federal spending for fiscal years that began on or after October 1, 2024, and raised the de minimis indirect cost rate to 15 percent for awards made on or after that date. Each federal agency adopts the Uniform Guidance through its own regulations, and your award terms can add requirements on top of it.
This page collects every item from The Drawdown that touches the Uniform Guidance, newest first, with a link to the source.
Week of November 16, 2026
For your finance office: ACF wants to delete outdated and duplicate sections of 45 CFR part 96, the block grant rules that cover CSBG, LIHEAP and SSBG. For CSBG it removes the regulation's audit section because the CSBG Act already requires the audit, so your single audit stays the same. Comments close Nov 30.
For your finance office: OCS confirmed CSBG can pay for gas cards, mileage reimbursement, fuel for agency vehicles that carry clients, and emergency heating fuel. Each cost has to tie to a need your needs assessment or plan identifies and meet the 2 CFR 200 cost principles. If fuel isn't in your plan, ask your state CSBG office about updating it before you charge it.
For your finance office: USDA expects to buy about $481.5 million in TEFAP foods for FY 2027 and deliver about $360 million more in surplus foods bought last year. Your state decides how much reaches each food bank and pantry. Foods you receive count toward your federal spending, at fair market value or the value USDA assigns, so they can push you past the $1 million single audit threshold.
OMB's proposed rewrite of the Uniform Guidance (2 CFR 200), published May 29, is still not final. Comments closed July 13. Until a final rule comes out, keep following the current version, the one revised in 2024.
Closeout runs 120 days, and September 30 end dates are coming due
Final reports are due, and every obligation charged to the award has to be paid, within 120 days after its period of performance ends (2 CFR 200.344). For a September 30 end date that is January 28. Subrecipients get 90 days, which puts the same award at December 29. Put every award's end date and its deadline on one calendar now, before the holidays eat December.