Uniform Guidance (“UG”)

Recipients of SLFRF funds are subject to the following provisions of the Uniform Guidance (2 CFR Part 200) from the date of award to the end of the period of performance on December 31, 2026 unless otherwise specified in the Final Rule, US Treasury State and Local Fiscal Recovery Funds Compliance and Reporting Guidance or other program-specific guidance. SLFRF funds transferred to subrecipients are also subject to reporting and Uniform Guidance requirements.

Subpart A, Acronyms and Definitions

Subpart B, General provisions 

Subpart C, Pre-Federal Award Requirements and Contents of Federal Awards  (except 2 CFR 200.204, .205, .210, and .213)

Subpart D, Post Federal; Award Requirements (except 2 CFR 200.305(b)(8) & (9), .308, .309, and .320(c)(4))

Subpart E, Cost Principles 

Subpart F, Audit Requirements (UG single audit required when a non-Federal entity expends more than $750,000 in federal financial assistance in a fiscal year (the $750,000 threshold includes the total expenditures from all federal awards)).

2 CFR Part 25 (Universal Identifier & System for Award Management)

2 CFR Part 170 (Reporting Subaward and Executive Compensation Information)

2 CFR Part 180 (OMB Guidelines to Agencies on Governmentwide Debarment and Suspension (Non-procurement)