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Overview
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The requirement placed on non-Federal entities to determine relationships with other non-Federal entities they work with on Federal awards is an important one: failure of the non-Federal entity 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 non-Federal entity and its partner in the relationship (in the case of a contract treated as a subaward). Non-Federal entities should consult 2 CFR 200 for guidance on making the correct determination.
Authorities
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2 CFR 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards
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[78 FR 78608, Dec. 26, 2013, as amended at 80 FR 54409, Sept. 10, 2015]
Frequently Asked Questions
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Whose responsibility is it to make the subrecipient vs contractor determination?
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(4) not subject to compliance.
Learning Aids
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Related Pages
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Resources
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References
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