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The requirement placed on Federal financial assistance award recipients to determine relationships with other NFEs they work with on those awards is an important one: failure of the prime recipient recipient to establish the correct award instrument as either a subaward or a contract could mean subsequent audit findings that require repayment of improper costs (in the case of a subaward treated as a contract), or unnecessary audits that cost both time and money to the prime recipient and its partner in the relationship (in the case of a contract treated as a subaward). Federal award recipients should consult 2 CFR 200 for guidance on making the correct determination.

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Subrecipient means a non-Federal entity that receives a subaward from a pass-through entity to carry out part of a Federal program; but does not include an individual that is a beneficiary of such program. A subrecipient may also be a recipient of other Federal awards directly from a Federal awarding agency.

§200.23 Contractor.

Contractor means an entity that receives a contract as defined in §200.22 Contract.

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