US 2 CFR 200 — Uniform Guidance · v2 C.F.R. Part 200 (Uniform…

US 2 CFR 200 — Uniform Guidance

US 2 CFR 200 — Uniform Guidance — 80% of in-scope requirements covered.

8 requirements · 5 in scope (3 enforced · 2 designed) · 3 out-of-scope (outside KYE™’s authority layer). The 80% is weighted over the in-scope base.

Source: 2 C.F.R. Part 200 — Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (OMB Uniform Guidance)

By category

CategoryReqsEnforcedDesignedAdvisoryDeferredCoverage
Cost Principles & Allowability (Subpart E) 3 1 1 0 0 75%
Internal Controls & Subrecipient Monitoring (Subpart D) 3 2 0 0 0 100%
Audit & Records (Subpart F + Subpart D) 2 0 1 0 0 50%

Every requirement → the KYE™ artefact that enforces it

IDTitleStatusKYE™ enforcement
2cfr200.200.403 §200.403 — Factors affecting allowability of costs (necessary, reasonable, allocable, conformant with terms, adequately documented) enforced audit_events: kye.purpose.admissibility.v1, kye.evidence.decision_map.v1, kye.evidence.pack.v1
engines: internal, internal
constitution_refs: constitution/12-PURPOSE-PERMISSION.md, constitution/52-DELEGATED-AGENT-BINDING.md
2cfr200.200.407 §200.407 — Prior written approval (prior approval) for specified cost items designed audit_events: kye.purpose.admissibility.v1, kye.compliance.attestation.v1
constitution_refs: constitution/36-GOVERNEDUI.md, constitution/12-PURPOSE-PERMISSION.md
2cfr200.200.420 §200.420 et seq. — Selected items of cost (specific allowability rules per cost category) out-of-scope constitution_refs: constitution/70-FRAMEWORK-MAPPING-RAIL.md
2cfr200.200.303 §200.303 — Internal controls (establish and maintain effective internal control over the federal award) enforced audit_events: kye.evidence.pack.v1, kye.replay.proof.v1, kye.compliance.attestation.v1
engines: internal, internal
constitution_refs: constitution/13-RESILIENCE-LOOP.md, constitution/30-AUDIT-WORM-RETENTION.md, constitution/52-DELEGATED-AGENT-BINDING.md
2cfr200.200.332 §200.332 — Requirements for pass-through entities (subrecipient risk assessment and monitoring) enforced audit_events: kye.purpose.admissibility.v1, kye.evidence.decision_map.v1, kye.evidence.pack.v1
engines: internal, internal
constitution_refs: constitution/12-PURPOSE-PERMISSION.md, constitution/21-DELEGATED-AUDITABILITY.md
2cfr200.200.302 §200.302 — Financial management (grantee's own financial management system: source documentation, accounting records, cash management) out-of-scope constitution_refs: constitution/70-FRAMEWORK-MAPPING-RAIL.md
2cfr200.200.334 §200.334 — Retention requirements for records (3-year record retention from final report submission) designed audit_events: kye.evidence.pack.v1, kye.compliance.attestation.v1
constitution_refs: constitution/30-AUDIT-WORM-RETENTION.md
2cfr200.200.501 §200.501 — Audit requirements (Single Audit / program-specific audit when expenditures meet the federal threshold) out-of-scope constitution_refs: constitution/21-DELEGATED-AUDITABILITY.md