Examples
Worked examples
- Is an instance
A recipient institution's financial management system meeting the standards of §200.302 — identifying federal awards separately, comparing actual to budgeted expenditures, and maintaining source documentation.
- Is an instance
A pass-through entity performing a risk assessment of a prospective subrecipient's audit history and internal controls under §§200.331–200.333 to set the level of ongoing subrecipient monitoring.
- Is an instance
A recipient following the closeout procedures at §200.344 — submitting final financial and performance reports and settling any unspent balance within the required timeframe after the period of performance ends.
Counter-examples
Looks similar, but isn't
- Not an instance
Evaluating a proposal's budget or drafting a Notice of Funding Opportunity before an award is made — governed by Subpart C (Pre-Federal Award Requirements), not Subpart D.
- Not an instance
Determining whether a specific cost (e.g., a piece of equipment or a travel expense) is allowable, reasonable, or allocable to the award — governed by the cost principles in Subpart E, not Subpart D.
Editorial commentary
2 CFR 200 Subpart D (§§ 200.300–200.345) sets the post-award requirements a non-federal entity must follow once it accepts a federal award, covering the period between the award and its closeout. It is one of the operational subparts of the Office of Management and Budget’s Uniform Guidance, sitting between Subpart C (pre-award) and Subpart E (cost principles).
What Subpart D covers
Subpart D groups several distinct compliance areas under one heading: standards for financial and program management (internal controls, cash management, and the recipient’s obligation to monitor performance against the award’s goals); property standards for real property, equipment, and supplies acquired with federal funds; procurement standards governing how a recipient buys goods and services under the award; performance and financial reporting requirements; and, at the end of the award period, the closeout process itself, addressed specifically at 2 CFR 200.344.
Why it matters for grants administration
Because Subpart D spans the entire post-award lifecycle, a research administration or sponsored-programs office typically maps its own internal procedures — property tracking, procurement approval thresholds, subrecipient monitoring, progress-report deadlines — directly against these sections to demonstrate compliance during an audit. See CASRAI’s Closeout Costs (2 CFR 200.344) entry for the closeout-specific detail, and the 2 CFR 200 procurement standards guide for the procurement-specific requirements.
References
- 2 CFR Part 200, Subpart D (eCFR)
- Office of Management and Budget, Uniform Guidance
Frequently Asked Questions
What sections of 2 CFR 200 does Subpart D cover?
2 CFR 200 Subpart D covers §§ 200.300–200.345 of the Uniform Guidance, spanning the entire post-award period from acceptance of a federal award through its closeout.
What is 2 CFR 200 Subpart D officially titled?
Subpart D is titled “Post-Federal Award Requirements.” It is one of the operational subparts of the Office of Management and Budget’s Uniform Guidance, positioned between Subpart C (pre-award requirements) and Subpart E (cost principles).
How does Subpart D differ from Subpart C and Subpart E?
Subpart C covers pre-award requirements and Subpart E covers cost principles; Subpart D sits between them and governs everything in between — the post-award period from when a non-federal entity accepts the award until closeout.
Does 2 CFR 200 Subpart D cover procurement standards?
Yes. Subpart D includes procurement standards governing how a recipient buys goods and services under the award. See CASRAI’s 2 CFR 200 procurement standards guide for the procurement-specific requirements.
Does Subpart D address subrecipient monitoring?
Yes. Subrecipient monitoring is one of the compliance areas a research administration or sponsored-programs office typically maps against Subpart D’s financial and program management standards to demonstrate compliance during an audit.
What happens at closeout under 2 CFR 200 Subpart D?
Closeout is the final stage of the post-award lifecycle governed by Subpart D, addressed specifically at 2 CFR 200.344. See CASRAI’s Closeout Costs (2 CFR 200.344) entry for the closeout-specific detail.
Machine-readable encodings
Use in your systems
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