Prior Approval Table | Post Award Fiscal Compliance

Topic	Description	ECFR Link
Pre-Award Costs	Pre-award costs incurred more than 90 days prior to the start date of an award.	2 CFR 200.458 2 CFR 200.308
Fixed Price Awards	Changes in principal investigator, project leader, project partner, or scope of the project/program under fixed price awards.	2 CFR 200.201(b)(5)
Fixed Price Subawards	Issuing subawards based on fixed amounts up to the Simplified Acquisition Threshold ($150K), provided that the subawards meet the requirements for fixed amount awards in 2 CFR 200.201	2 CFR 200.332
Cost Sharing	Unrecovered indirect costs, including indirect costs on cost sharing or matching direct costs.	2 CFR 200.306
Program Income	Program income may be used to meet the cost sharing or matching requirement of the Federal award.	2 CFR 200.307
Revision of Budget and Program Plans	Change in the scope or the objectives of the project Change in key personnel Disengagement from the project for more than three months, or a 25% reduction in time devoted to the project by the approved project director or principal investigator Inclusion of costs that require prior approval in accordance with Subpart E Transfer of funds budgeted for participant support Subawarding, transferring, or contracting any work under a Federal award Changes in the amount of approved cost sharing	2 CFR 200.308
Direct Costs	Salaries of Administrative/Clerical staff.	2 CFR 200.413(c)
Compensation: Personal Services	Incidental activities for which supplemental compensation is allowable under written institutional policy. Charges for work representing additional compensation above IBS.	2 CFR 200.430(h)
Compensation: Fringe Benefits	Abnormal or mass severance pay.	2 CFR 200.431
Entertainment Costs	Amusements, diversions, and social activities and any associated costs that have a programmatic purpose.	2 CFR 200.438
Equipment & Other Capital Expenditures	Expenditures for general purpose equipment, buildings, and land. Expenditures for special purpose equipment with a unit cost of $5,000 or more. Expenditures for improvements to land, buildings, or equipment which materially increase their value or useful life.	2 CFR 200.439
Exchange Rates	Cost increases for fluctuations in exchange rates.	2 CFR 200.440
Fines, Penalties, Damages & Other Settlements	When incurred as a result of compliance with specific provisions of the Federal award.	2 CFR 200.441
Fundraising & Investment Mgt. Costs	Fundraising costs for the purposes of meeting the Federal program objectives.	2 CFR 200.442
Goods or Services For Personal Use	Costs of housing (e.g., depreciation, maintenance, utilities, furnishings, rent), housing allowances, and personal living expenses.	2 CFR 200.445
Insurance & Indemnification	Costs of insurance or for contributions to any reserve covering the risk of loss of, or damage to, Federal government property.	2 CFR 200.447
Memberships, Subscriptions & Professional Activity Costs	Costs of membership in any civic or community organization.	2 CFR 200.454(c)
Organization Costs	Costs such as incorporation fees; brokers' fees; or fees to promoters, organizers, management consultants, attorneys, accountants, or investment counselors, whether or not employees of the non-Federal entity in connection with establishment or reorganization of an organization.	2 CFR 200.455
Participant Support Costs	Participant support costs.	2 CFR 200.456
Rearrangement & Reconversion Costs	Special arrangement and alteration costs incurred specifically for a Federal award.	2 CFR 200.462
Selling & Marketing Costs	Costs of selling and marketing any products or services.	2 CFR 200.467
Travel Costs	Travel costs of officials covered by 2 CFR 200.444 General costs of government when they are specifically related to the Federal award.	2 CFR 200.474

Topic

Description

ECFR Link

Pre-Award Costs

Pre-award costs incurred more than 90 days prior to the start date of an award.

Fixed Price Awards

Changes in principal investigator, project leader, project partner, or scope of the project/program under fixed price awards.

2 CFR 200.201(b)(5)

Fixed Price Subawards

Issuing subawards based on fixed amounts up to the Simplified Acquisition Threshold ($150K), provided that the subawards meet the requirements for fixed amount awards in 2 CFR 200.201

2 CFR 200.332

Cost Sharing

Unrecovered indirect costs, including indirect costs on cost sharing or matching direct costs.

2 CFR 200.306

Program Income

Program income may be used to meet the cost sharing or matching requirement of the Federal award.

2 CFR 200.307

Revision of Budget and Program Plans

Change in the scope or the objectives of the project
Change in key personnel
Disengagement from the project for more than three months, or a 25% reduction in time devoted to the project by the approved project director or principal investigator
Inclusion of costs that require prior approval in accordance with Subpart E
Transfer of funds budgeted for participant support
Subawarding, transferring, or contracting any work under a Federal award
Changes in the amount of approved cost sharing

2 CFR 200.308

Direct Costs

Salaries of Administrative/Clerical staff.

2 CFR 200.413(c)

Compensation:
Personal Services

Incidental activities for which supplemental compensation is allowable under written institutional policy. Charges for work representing additional compensation above IBS.

2 CFR 200.430(h)

Compensation:
Fringe Benefits

Abnormal or mass severance pay.

2 CFR 200.431

Entertainment Costs

Amusements, diversions, and social activities and any associated costs that have a programmatic purpose.

2 CFR 200.438

Equipment & Other Capital Expenditures

Expenditures for general purpose equipment, buildings, and land. Expenditures for special purpose equipment with a unit cost of $5,000 or more. Expenditures for improvements to land, buildings, or equipment which materially increase their value or useful life.

2 CFR 200.439

Exchange Rates

Cost increases for fluctuations in exchange rates.

2 CFR 200.440

Fines, Penalties, Damages & Other Settlements

When incurred as a result of compliance with specific provisions of the Federal award.

2 CFR 200.441

Fundraising & Investment Mgt. Costs

Fundraising costs for the purposes of meeting the Federal program objectives.

2 CFR 200.442

Goods or Services For Personal Use

Costs of housing (e.g., depreciation, maintenance, utilities, furnishings, rent), housing allowances, and personal living expenses.

2 CFR 200.445

Insurance & Indemnification

Costs of insurance or for contributions to any reserve covering the risk of loss of, or damage to, Federal government property.

2 CFR 200.447

Memberships, Subscriptions & Professional Activity Costs

Costs of membership in any civic or community organization.

2 CFR 200.454(c)

Organization Costs

Costs such as incorporation fees; brokers' fees; or fees to promoters, organizers, management consultants, attorneys, accountants, or investment counselors, whether or not employees of the non-Federal entity in connection with establishment or reorganization of an organization.

2 CFR 200.455

Participant Support Costs

Participant support costs.

2 CFR 200.456

Rearrangement & Reconversion Costs

Special arrangement and alteration costs incurred specifically for a Federal award.

2 CFR 200.462

Selling & Marketing Costs

Costs of selling and marketing any products or services.

2 CFR 200.467

Travel Costs

Travel costs of officials covered by 2 CFR 200.444 General costs of government when they are specifically related to the Federal award.

2 CFR 200.474