2 CFR Ch. I (1-1-26 Edition) — Part 170 — Reporting Subaward and Executive Compensation Information
Summary
These pages of 2 CFR Chapter I (1-1-26 Edition) carry the end of Part 25, on unique entity identifiers (UEI) and SAM.gov registration, and Part 170, Reporting Subaward and Executive Compensation Information. Part 25 bars a Federal award to a non-exempt entity that has not met its UEI and SAM.gov requirements. Part 170 implements the Federal Funding Accountability and Transparency Act of 2006: agencies publish award information on USAspending.gov and include an award term in awards anticipated to equal or exceed $30,000 in Federal funding. Under that term a recipient reports each first-tier subaward of $30,000 or more, and the total compensation of its five most highly compensated executives if, among other conditions, it received 80 percent or more of its annual gross revenue and $25,000,000 or more from Federal contracts and awards.
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Full text
§ 25.200 2 CFR Ch. I (1–1–26 Edition)
use a generic entity identifier in the (b) Class exceptions. OMB may ap-
circumstances described. prove additional exceptions for classes
(ii) Federal agencies should use ge- of Federal awards, applicants, or re-
neric entity identifiers rarely as it pre- cipients subject to the requirements of
vents recipients from fulfilling report- this part when exceptions are not pro-
ing requirements such as subaward or hibited by statute.
executive compensation reporting re-
quired by the Transparency Act. Subpart B—Policy
(2) A Federal agency may exempt an
applicant, recipient, or subrecipient § 25.200 Requirements for notice of
when: funding opportunities, regulations,
(i) The Federal agency determines and application instructions.
that it must protect information about
(a) A Federal agency that issues Fed-
the entity from disclosure in the na-
eral financial assistance (see § 25.400)
tional security or foreign policy inter-
must include the requirements of para-
ests of the United States or to avoid
graph (b) of this section in each notice
jeopardizing the personal safety of the
of funding opportunity, regulation, or
entity’s staff, partners, beneficiaries,
other issuance containing instructions
and participants;
for applicants that is issued on or after
(ii)(A) All of the following conditions
the effective date of this guidance. A
are met:
notice of funding opportunity is any
(1) The entity is a foreign organiza-
paper or electronic issuance that a
tion or foreign public entity;
Federal agency uses to announce a
(2) The Federal award or subaward
funding opportunity, whether it is
will be performed outside the United
called a ‘‘program announcement,’’
States;
‘‘notice of funding availability,’’
(3) The Federal award or subaward
‘‘broad agency announcement,’’ ‘‘re-
will be less than $25,000; and
search announcement,’’ ‘‘solicitation,’’
(4) The Federal agency deems it to be
or any other term.
impractical for the entity to comply
with the requirements of this part. (b) The notice of funding oppor-
(B) The Federal agency must deter- tunity, regulation, or other issuance
mine this exemption on a case-by-case must require each applicant that does
basis while utilizing a risk-based ap- not have an exemption under § 25.110 to:
proach; (1) Be registered in SAM.gov before
(iii) For applicants or recipients, the submitting an application;
Federal agency may exempt foreign or- (2) Maintain a current and active reg-
ganizations or foreign public entities istration in SAM.gov at all times dur-
from completing full registration in ing which it has an active Federal
SAM.gov for a Federal award less than award as a recipient or an application
$500,000 that will be performed outside under consideration by a Federal agen-
the United States. Foreign organiza- cy. The applicant or recipient must re-
tions or foreign public entities exempt- view and update its information in
ed from registering in SAM.gov under SAM.gov annually from the date of ini-
this provision must still obtain a UEI. tial registration or subsequent updates
The Federal agency must determine to ensure it is current, accurate, and
this exemption on a case-by-case basis complete. If applicable, this includes
while utilizing a risk-based approach; identifying the applicant’s or recipi-
or ent’s immediate and highest-level
(iv) For applicants, the Federal agen- owner and subsidiaries, as well as pro-
cy determines that there are exigent viding information on all predecessors
circumstances that prohibit the appli- that have received a Federal award or
cant from receiving a UEI and reg- contract within the last three years;
istering in SAM.gov before receiving a and
Federal award. In these instances, Fed- (3) Include its UEI in each applica-
eral agencies must require the recipi- tion it submits to the Federal agency.
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ent to obtain a UEI and complete reg- (c) For the purposes of this policy,
istration in SAM.gov within 30 days of the applicant must meet the Federal
the Federal award date. agency’s eligibility criteria and have
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OMB Guidance, Grants and Agreements § 25.400
the legal authority to apply for and re- in Appendix A to designate the para-
ceive the Federal award. For example, graphs of the award term.
if a consortium applies for a Federal
award to be made to the consortium as Subpart C—Recipient
the recipient, the consortium must Requirements of Subrecipients
have a UEI. If a consortium is eligible
to receive funding under a Federal § 25.300 Requirement for recipients to
agency program, but the agency’s pol- ensure subrecipients have a unique
icy is to make the Federal award to a entity identifier.
lead entity for the consortium, the UEI (a) A recipient may not make a
of the lead applicant must be used. subaward to a subrecipient that has
not obtained a UEI and provided it to
§ 25.205 Effect of noncompliance with the recipient. Subrecipients are not re-
a requirement to obtain a UEI or
register in SAM.gov. quired to complete full registration in
SAM.gov to obtain a UEI.
(a) Unless an entity is exempt under (b) A recipient must notify any po-
§ 25.110, a Federal agency may not issue tential subrecipients that the recipient
a Federal award or amend an existing cannot make a subaward unless the
Federal award to provide additional subrecipient obtains and provides a
Federal funds if the entity is not in UEI to the recipient.
compliance with the requirements of
this part. This does not apply to Subpart D—Definitions
amendments to terminate or close out
a Federal award. § 25.400 Definitions.
(b) At the time a Federal agency is
Terms not defined in this part have
ready to make a Federal award, if the
the same meaning as provided in 2 CFR
intended recipient has not complied
part 200, subpart A. As used in this
with the requirements to obtain a UEI
part:
and maintain an active registration in
Applicant means any entity that ap-
SAM.gov with current information, the
plies for a Federal award directly to a
Federal agency may make a Federal
Federal agency.
award to another applicant.
Entity includes:
§ 25.210 Authority to modify agency (1) Whether for profit or nonprofit:
application forms or formats. (i) A corporation;
(ii) An association;
To implement the policies in §§ 25.200 (iii) A partnership;
and 25.205, a Federal agency may add a (iv) A limited liability company;
UEI field to information collections (v) A limited liability partnership;
previously approved by OMB, with no (vi) A sole proprietorship;
further approval required. (vii) Any other legal business entity;
(viii) Any other grantee or con-
§ 25.215 Requirements for agency in-
formation systems. tractor that is not excluded by para-
graph (2);
Each Federal agency that awards (ix) Any State or locality; and
Federal financial assistance (see (x) any subcontractor or subgrantee
§ 25.400) must ensure that its informa- that is not excluded by paragraph (2);
tion systems are able to both accept (2) Does not include:
and transmit the UEI as the universal (i) An individual recipient of Federal
identifier for Federal financial assist- financial assistance; or
ance applicants and recipients. (ii) A Federal employee.
Federal Award means an award of
§ 25.220 Use of award term. Federal financial assistance that an en-
(a) A Federal agency must include tity receives from a Federal agency.
the award term in Appendix A in all Federal financial assistance means:
Federal financial assistance agree- (1) Assistance that entities receive or
ments (see § 25.400) to accomplish the administer in the form of a:
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purpose of § 25.100. (i) Grant;
(b) A Federal agency may use dif- (ii) Cooperative agreement (which
ferent letters and numbers than those does not include a cooperative research
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Pt. 25, App. A 2 CFR Ch. I (1–1–26 Edition)
and development agreement pursuant make subawards under this Federal award,
to the Federal Technology Transfer the recipient:
Act of 1986, as amended (15 U.S.C. (i) Must notify potential subrecipients that
no entity may receive a subaward until the
3710a); entity has provided its UEI to the recipient.
(iii) Loan; (ii) Must not make a subaward to an entity
(iv) Loan guarantee; unless the entity has provided its UEI to the
(v) Subsidy; recipient. Subrecipients are not required to
(vi) Insurance; complete full registration in SAM.gov to ob-
(vii) Food commodity; tain a UEI.
(viii) Direct appropriation; (c) Definitions. For the purposes of this
(ix) Assessed or voluntary contribu- award term:
System for Award Management (SAM.gov)
tion; or means the Federal repository into which a
(x) Any other financial assistance recipient must provide the information re-
transaction that authorizes the enti- quired for the conduct of business as a recipi-
ty’s expenditure of Federal funds. ent. Additional information about registra-
(2) For the purposes of this part, the tion procedures may be found in SAM.gov
term ‘‘Federal financial assistance’’ (currently at https://www.sam.gov).
does not include: Unique entity identifier means the universal
identifier assigned by SAM.gov to uniquely
(i) Technical assistance that provides identify an entity.
services in lieu of money; and Entity is defined at 2 CFR 25.400 and in-
(ii) A transfer of title to federally- cludes all of the following types as defined in
owned property provided in lieu of 2 CFR 200.1:
money, even if the award is called a (1) Non-Federal entity;
grant. (2) Foreign organization;
Recipient means an entity that re- (3) Foreign public entity;
(4) Domestic for-profit organization; and
ceives or administers a Federal Award (5) Federal agency.
directly from a Federal agency. Subaward has the meaning given in 2 CFR
System for Award Management 200.1.
(SAM.gov) means the Federal reposi- Subrecipient has the meaning given in 2
tory into which an entity must provide CFR 200.1.
the information required for the con-
duct of business as a recipient. PARTS 26–169 [RESERVED]
Unique entity identifier means the uni-
versal identifier assigned by SAM.gov PART 170—REPORTING SUBAWARD
to uniquely identify an entity.
AND EXECUTIVE COMPENSATION
APPENDIX A TO PART 25—AWARD TERM INFORMATION
I. SYSTEM FOR AWARD MANAGEMENT Subpart A—General
(SAM.GOV) AND UNIVERSAL IDENTIFIER RE-
QUIREMENTS Sec.
170.100 Purpose of this part.
(a) Requirement for System for Award Man-
170.105 Applicability.
agement. (1) Unless exempt from this require-
ment under 2 CFR 25.110, the recipient must Subpart B—Policy
maintain a current and active registration in
SAM.gov. The recipient’s registration must 170.200 Federal agency reporting require-
always be current and active until the recipi- ments.
ent submits all final reports required under 170.210 Requirements for notices of funding
this Federal award or receives the final pay- opportunities, regulations, and applica-
ment, whichever is later. The recipient must tion instructions.
review and update its information in 170.220 Use of award term.
SAM.gov at least annually from the date of
its initial registration or any subsequent up- Subpart C—Definitions
dates to ensure it is current, accurate, and
complete. If applicable, this includes identi- 170.300 Definitions.
fying the recipient’s immediate and highest- APPENDIX A TO PART 170—AWARD TERM
level owner and subsidiaries and providing
AUTHORITY: 31 U.S.C. 503; 31 U.S.C. 6102; 31
information about the recipient’s prede-
U.S.C. 6307; Pub. L. 109–282; Pub. L. 110–252,
cessors that have received a Federal award
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Pub. L. 113–101, Pub. L. 117–40.
or contract within the last three years.
(b) Requirement for Unique Entity Identifier SOURCE: 89 FR 30111, Apr. 22, 2024, unless
(UEI). (1) If the recipient is authorized to otherwise noted.
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OMB Guidance, Grants and Agreements § 170.210
Subpart A—General (2) [Reserved]
(d) Class exceptions. OMB may ap-
§ 170.100 Purpose of this part. prove additional exceptions for classes
This part provides guidance to Fed- of Federal awards or recipients when
eral agencies on establishing require- not prohibited by Federal statute.
ments for recipients of Federal awards
to report information on subawards Subpart B—Policy
and executive total compensation, as
required by the Federal Funding Ac- § 170.200 Federal agency reporting re-
countability and Transparency Act of quirements.
2006 (Pub. L. 109–282), as amended by
the Digital Accountability and Trans- (a) Federal agencies must publicly
parency Act of 2014 (Pub. L. 113–101) report Federal awards that equal or ex-
and other Public Laws, hereafter re- ceed the micro-purchase threshold (see
ferred to as the ‘‘Transparency Act.’’ 2 CFR 200.1). Federal agencies must
publish the required Federal award in-
§ 170.105 Applicability. formation on USAspending.gov in ac-
(a) Applicability in general. This part cordance with the guidance provided by
applies to a Federal agency’s Federal OMB and the U.S. Department of the
financial assistance as defined in Treasury’s Government-wide Spending
§ 170.300. This part applies to all recipi- Data Model (GSDM).
ents and subrecipients of Federal (b) Federal agencies should ensure
awards who meet the reporting require- that their agency-specific require-
ments of paragraph (c) of this section, ments do not require recipients to sub-
unless exempt under Federal statute or mit data that is the same as or similar
by paragraph (d) of this section. to data required by the Transparency
(b) Non-applicability to individuals. Act during a given reporting period.
This part does not apply to an indi-
vidual who applies for or receives Fed- § 170.210 Requirements for notices of
eral financial assistance as a natural funding opportunities, regulations,
person (that is, unrelated to any busi- and application instructions.
ness or nonprofit organization an indi-
(a) A Federal agency that makes Fed-
vidual owns or operates).
(c) Reporting Requirements. (1) The eral awards subject to the Trans-
names and total compensation of an parency Act must include the require-
entity’s five most highly compensated ments of paragraph (b) of this section
executives must be reported if: in each notice of funding opportunity,
(i) In the entity’s preceding fiscal regulation, or other issuance con-
year, it received: taining instructions for applicants
(A) 80 percent or more of its annual under which Federal awards may be
gross revenue in Federal procurement made that are subject to Transparency
contracts (and subcontracts) and Fed- Act reporting requirements. A notice
eral awards (and subawards) subject to of funding opportunity is any paper or
the Transparency Act, as defined at electronic issuance that a Federal
§ 170.300; and agency uses to announce a funding op-
(B) $25,000,000 or more in annual gross portunity, whether it is called a ‘‘pro-
revenue from Federal procurement gram announcement,’’ ‘‘notice of fund-
contracts (and subcontracts) and Fed- ing availability,’’ ‘‘broad agency an-
eral awards (and subawards) subject to nouncement,’’ ‘‘research announce-
the Transparency Act, as defined at ment,’’ ‘‘solicitation,’’ or any other
§ 170.300; and term.
(ii) The public does not have access
(b) The notice of funding oppor-
to information about the compensation
tunity, regulation, or other issuance
of senior executives of the entity
through periodic reports filed under must require each applicant, to which
section 13(a) or 15(d) of the Securities this part applies, to have the necessary
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Exchange Act of 1934 (15 U.S.C. 78m(a), processes and systems in place to com-
78o(d)) or section 6104 of the Internal ply with this part if they receive a Fed-
Revenue Code of 1986. eral award.
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§ 170.220 2 CFR Ch. I (1–1–26 Edition)
§ 170.220 Use of award term. (i) Grant;
(a) A Federal agency must include (ii) Cooperative agreement (which
the award term in Appendix A to this does not include a cooperative research
part in each Federal award to a recipi- and development agreement pursuant
ent under which the total funding is to the Federal Technology Transfer
anticipated to equal or exceed $30,000 in Act of 1986, as amended (15 U.S.C.
Federal funding. 3710a);
(b) Consistent with paragraph (a) of (iii) Loan;
this section, a Federal agency is not re- (iv) Loan guarantee;
quired to include the award term in (v) Subsidy;
Appendix A of this part if the total (vi) Insurance;
amount of Federal funding under the (vii) Food commodity;
Federal award will not equal or exceed (viii) Direct appropriation;
$30,000. However, the Federal agency (ix) Assessed or voluntary contribu-
must subsequently add the award term tion; or
if increases to the Federal funding re- (x) Any other financial assistance
sult in the award equaling or exceeding transaction that authorizes the enti-
$30,000. ty’s expenditure of Federal funds.
(c) A Federal agency may use dif- (2) For the purposes of this part, the
ferent letters and numbers than those term ‘‘Federal financial assistance’’
in Appendix A to designate the para- does not include:
graphs of the award term. (i) Technical assistance that provides
services in lieu of money;
(ii) A transfer of title to federally-
Subpart C—Definitions owned property provided in lieu of
§ 170.300 Definitions. money, even if the award is called a
grant;
Terms not defined in this part have
(iii) Any classified Federal award; or
the same meaning as provided in 2 CFR
(iv) Any award funded in whole or in
part 200, subpart A. As used in this
part with Recovery funds, as defined in
part:
section 1512 of the American Recovery
Applicant means any entity that ap-
and Reinvestment Act of 2009 (Pub. L.
plies for a Federal award directly from
111–5).
a Federal agency.
Recipient means an entity that re-
Entity includes:
ceives or administers a Federal Award
(1) Whether for profit or nonprofit:
(i) A corporation; directly from a Federal agency.
(ii) An association; Total Compensation means the cash
(iii) A partnership; and noncash dollar value an executive
(iv) A limited liability company; earns during an entity’s preceding fis-
(v) A limited liability partnership; cal year. This includes all items of
(vi) A sole proprietorship; compensation as prescribed in 17 CFR
(vii) Any other legal business entity; 229.402(c)(2).
(viii) Another grantee or contractor
APPENDIX A TO PART 170—AWARD TERM
that is not excluded by subparagraph
(2) or (3); and I. REPORTING SUBAWARDS AND EXECUTIVE
(ix) Any State or locality; COMPENSATION
(2) Does not include: (a) Reporting of first-tier subawards—(1) Ap-
(i) An individual recipient of Federal plicability. Unless the recipient is exempt as
financial assistance; or provided in paragraph (d) of this award term,
(ii) A Federal employee. the recipient must report each subaward
Federal Award means an award of that equals or exceeds $30,000 in Federal
Federal financial assistance that an en- funds for a subaward to an entity or Federal
tity receives from a Federal agency. agency. The recipient must also report a
Executive means an officer, managing subaward if a modification increases the
Federal funding to an amount that equals or
partner, or any other employee holding exceeds $30,000. All reported subawards
a management position. should reflect the total amount of the
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Federal financial assistance: subaward.
(1) Means assistance that entities re- (2) Reporting Requirements. (i) The recipient
ceive or administer in the form of a: must report each subaward described in
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