2 CFR Part 2600 — Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards
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PART 2600—UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS Authority: 5 U.S.C. 301; 44 U.S.C. 2104(a); 44 U.S.C. 2501-2506; 75 FR 66317 (Oct. 28, 2010); 2 CFR 200. Source: 79 FR 76079, Dec. 19, 2014, unless otherwise noted. § 2600.100 Adoption of 2 CFR Part 200. Under the authority listed above, the National Archives and Records Administration (NARA), through its National Historical Publications and Records Commission (NHPRC), adopts the Office of Management and Budget (OMB) Guidance in 2 CFR part 200, except regarding indirect costs (see § 2600.101). Thus, this part gives regulatory effect to the OMB guidance and supplements the guidance as needed for NARA and NHPRC. § 2600.101 Indirect costs exception to 2 CFR 200.414. As approved by the Archivist of the United States, the National Archives does not permit grant recipients to use allocated funds from NARA or NHPRC for indirect costs. Grant recipients may use cost sharing to cover indirect costs instead. NARA's policies on indirect costs are located at http://www.archives.gov/nhprc (Authority: 44 U.S.C. 2103-04, 2 CFR part 200) § 2600.102 Additional NARA grant administration policies. Grant recipients must also follow NARA grant administration policies and procedures set out in 36 CFR parts 1202, 1206, 1208, 1211, and 1212.
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