CFR Findings Analysis - FAC Explorer

Top 10 CFR Sections

§ 200.303

Internal controls. 97,665

29.9%

§ 200.313

Equipment. 40,600

12.4%

§ 200.302

Financial management. 17,036

5.2%

§ 200.430

Compensation—personal services. 14,288

4.4%

§ 200.512

Report submission. 12,067

3.7%

§ 200.403

Factors affecting allowability of costs. 10,491

3.2%

§ 200.332

Requirements for pass-through entities. 9,986

3.1%

§ 200.1

Definitions. 9,291

2.8%

§ 200.318

General procurement standards. 8,107

2.5%

§ 200.405

Allocable costs. 7,393

2.3%

Top 10 Finding Categories

Internal Control / Segregation of Duties 126,331

14.9%

Reporting 122,822

14.5%

Subrecipient Monitoring 116,293

13.7%

Allowable Costs / Cost Principles 101,083

11.9%

Matching / Level of Effort / Earmarking 99,478

11.7%

Significant Deficiency 68,465

8.1%

Procurement, Suspension & Debarment 63,828

7.5%

Equipment & Real Property Management 55,513

6.5%

Questioned Costs 52,822

6.2%

Special Tests & Provisions 43,125

5.1%

All CFR Sections Referenced in Findings

Rank	CFR Section	Subject	Finding Count	% of Total
1	§ 200.303	Internal controls. Section 200.303 requires recipients and subrecipients of Federal awards to establish and maintain ef...	97,665	29.90%
2	§ 200.313	Equipment. Section 200.313 states that equipment acquired with federal funds belongs to the recipient or subrec...	40,600	12.43%
3	§ 200.302	Financial management. Section 200.302 requires states to manage and account for federal awards according to their laws, en...	17,036	5.22%
4	§ 200.430	Compensation—personal services. Section 200.430 outlines the rules for compensation related to personal services under Federal award...	14,288	4.37%
5	§ 200.512	Report submission. Section 200.512 requires auditees to submit their audit reports and data collection forms within 30 ...	12,067	3.69%
6	§ 200.403	Factors affecting allowability of costs. Section 200.403 outlines the criteria for costs to be allowable under Federal awards, requiring them...	10,491	3.21%
7	§ 200.332	Requirements for pass-through entities. Section 200.332 requires pass-through entities to verify that subrecipients are eligible for federal...	9,986	3.06%
8	§ 200.1	Definitions.	9,291	2.84%
9	§ 200.318	General procurement standards. Section 200.318 requires recipients and subrecipients of federal awards to have documented procureme...	8,107	2.48%
10	§ 200.405	Allocable costs. Section 200.405 outlines how costs can be allocated to Federal awards, stating that costs must be di...	7,393	2.26%
11	§ 200.510	Financial statements. Section 200.510 requires organizations receiving federal funds to prepare financial statements that ...	7,249	2.22%
12	§ 200.305	Federal payment. Section 200.305 outlines the rules for federal payments to states and other recipients. It requires ...	7,237	2.22%
13	§ 200.502	Basis for determining Federal awards expended. Section 200.502 outlines how to determine when Federal awards are considered expended, focusing on a...	5,761	1.76%
14	§ 200.320	Procurement methods. Section 200.320 outlines three procurement methods: informal (for small purchases), formal (sealed b...	5,457	1.67%
15	§ 200.308	Revision of budget and program plans. Section 200.308 outlines the process for revising approved budgets and program plans for federal awa...	4,687	1.43%
16	§ 200.516	Audit findings. Section 200.516 requires auditors to report significant deficiencies in internal controls, material ...	4,271	1.31%
17	§ 200.521	Management decisions. Section 200.521 outlines the requirements for management decisions regarding audit findings, specify...	4,237	1.30%
18	§ 200.508	Auditee responsibilities. Section 200.508 outlines the responsibilities of the auditee, which include arranging and ensuring t...	4,138	1.27%
19	§ 200.404	Reasonable costs. Section 200.404 defines a cost as reasonable if it aligns with what a sensible person would spend un...	3,860	1.18%
20	§ 200.475	Travel costs. Section 200.475 outlines the rules for travel costs incurred by employees on official business, incl...	3,633	1.11%
21	§ 200.432	Conferences. Section 200.432 outlines that conferences funded by Federal awards must primarily share technical in...	3,580	1.10%
22	§ 200.317	Procurements by States and Indian Tribes. States and Indian Tribes must use their own procurement policies for Federal awards, or follow speci...	2,849	0.87%
23	§ 200.326	Bonding requirements. Section 200.326 outlines bonding requirements for construction or facility improvement contracts exc...	2,657	0.81%
24	§ 200.328	Financial reporting. Section 200.328 outlines the requirements for financial reporting by recipients of federal awards, m...	2,643	0.81%
25	§ 200.414	Indirect costs. Section 200.414 outlines how major institutions of higher education and nonprofit organizations must...	2,615	0.80%
26	§ 200.319	Competition. Section 200.319 requires that all procurement transactions under federal awards promote full and ope...	2,592	0.79%
27	§ 200.327	Contract provisions. Contracts for recipients or subrecipients must include specific provisions outlined in Appendix II o...	2,583	0.79%
28	§ 200.331	Subrecipient and contractor determinations. Section 200.331 outlines how entities receiving Federal funds can be classified as either subrecipie...	2,576	0.79%
29	§ 200.334	Record retention requirements. Recipients and subrecipients of Federal awards must keep all related records for three years after s...	2,492	0.76%
30	§ 200.329	Monitoring and reporting program performance. Section 200.329 outlines the responsibilities of recipients and subrecipients in monitoring and repo...	1,882	0.58%
31	§ 200.214	Suspension and debarment. Section 200.214 states that recipients and subrecipients must follow rules that prevent certain indi...	1,849	0.57%
32	§ 200.501	Audit requirements. Non-Federal entities that spend $1,000,000 or more in Federal awards during their fiscal year must u...	1,791	0.55%
33	§ 200.330	Reporting on real property. Section 200.330 requires recipients or subrecipients of federal funds to submit annual reports on re...	1,767	0.54%
34	§ 200.337	Access to records. Section 200.337 grants federal agencies and their representatives the right to access records of rec...	1,413	0.43%
35	§ 200.419	Cost accounting standards. Institutions of Higher Education (IHEs) that receive $50 million or more in federal awards must foll...	1,284	0.39%
36	§ 200.431	Compensation—fringe benefits. Section 200.431 outlines that fringe benefits are additional compensations, like leave and insurance...	1,001	0.31%
37	§ 200.208	Specific conditions. Section 200.208 outlines that federal agencies must ensure that specific conditions for federal awar...	980	0.30%
38	§ 200.309	Modifications to Period of Performance. Section 200.309 states that if a federal agency approves an extension of a federal award, the perfor...	916	0.28%
39	§ 200.213	Reporting a determination that an applicant is not qualified for a Federal award. Federal agencies must report in SAM.gov if they deny a Federal award to an applicant due to insuffic...	743	0.23%
40	§ 200.513	Responsibilities. Section 200.513 outlines that non-Federal entities receiving over $50 million in Federal awards must...	675	0.21%
41	§ 200.410	Collection of unallowable costs. Section 200.410 requires that any payments made for costs deemed unallowable by a federal agency or ...	634	0.19%
42	§ 200.514	Standards and scope of audit. Section 200.514 outlines the standards and scope for audits of organizations receiving Federal award...	593	0.18%
43	§ 200.344	Closeout. Section 200.344 outlines the closeout process for Federal awards, requiring recipients to complete a...	588	0.18%
44	§ 200.470	Taxes (including Value Added Tax). Section 200.470 outlines the rules regarding allowable taxes for States, local governments, Indian T...	564	0.17%
45	§ 200.324	Contract cost and price. Section 200.324 requires recipients or subrecipients to conduct a cost or price analysis for all pro...	497	0.15%
46	§ 200.339	Remedies for noncompliance. Section 200.339 outlines actions that federal agencies or pass-through entities can take if recipien...	398	0.12%
47	§ 200.306	Cost sharing. Section 200.306 states that voluntary cost sharing is not required for Federal research grants and s...	355	0.11%
48	§ 200.439	Equipment and other capital expenditures. Section 200.439 outlines the rules for capital expenditures on equipment and property, stating that ...	351	0.11%
49	§ 200.460	Proposal costs. Section 200.460 states that costs for preparing bids and proposals for federal and non-federal proje...	312	0.10%
50	§ 200.77		310	0.09%
51	§ 200.212	Public access to Federal award information. Federal agencies must publish information about federal awards on USAspending.gov, following specifi...	298	0.09%
52	§ 200.520	Criteria for a low-risk auditee. Section 200.520 outlines the criteria for a low-risk auditee, which allows certain non-Federal entit...	298	0.09%
53	§ 200.400	Policy guide. Section 200.400 outlines that recipients and subrecipients of Federal awards must manage funds effic...	284	0.09%
54	§ 200.333	Fixed amount subawards. Section 200.333 allows recipients of federal funds to give subawards up to $500,000 as fixed amounts...	279	0.09%
55	§ 200.300	Statutory and national policy requirements. Section 200.300 requires Federal agencies and pass-through entities to manage Federal awards in comp...	260	0.08%
56	§ 200.500	Purpose. Section 200.500 establishes standards to ensure that all Federal agencies conduct consistent and uni...	245	0.08%
57	§ 200.458	Pre-award costs. Pre-award costs are expenses incurred before a Federal award starts, necessary for efficient project...	220	0.07%
58	§ 200.41		216	0.07%
59	§ 200.50		210	0.06%
60	§ 200.311	Real property. Section 200.311 states that real property acquired with federal funds belongs to the recipient or su...	199	0.06%
61	§ 200.323	Procurement of recovered materials. Section 200.323 requires State agencies and their contractors to follow federal guidelines for purch...	197	0.06%
62	§ 200.416	Cost allocation plans and indirect cost proposals. Section 200.416 outlines how states, local governments, and Indian Tribes can allocate central servi...	196	0.06%
63	§ 200.505	Remedies for audit noncompliance. Section 200.505 states that if a non-federal entity fails to conduct required audits, federal agenci...	192	0.06%
64	§ 200.53		186	0.06%
65	§ 200.321	Contracting with small businesses, minority businesses, women's business enterprises, veteran-owned businesses, and labor surplus area firms. Section 200.321 encourages recipients of federal funds to actively include small businesses, minorit...	140	0.04%
66	§ 200.307	Program income. Section 200.307 encourages recipients of federal awards to earn program income to help cover costs, ...	135	0.04%
67	§ 200.207	Standard application requirements. Section 200.207 outlines that federal agencies must use application information collections approved...	134	0.04%
68	§ 200.301	Performance measurement. Section 200.301 requires federal agencies to measure the performance of recipients to ensure they me...	124	0.04%
69	§ 200.336	Methods for collection, transmission, and storage of information. Section 200.336 requires federal agencies and recipients of federal awards to collect, transmit, and...	103	0.03%
70	§ 200.71		102	0.03%
71	§ 200.335	Requests for transfer of records. Federal agencies must request the transfer of records with long-term value from recipients or subrec...	99	0.03%
72	§ 200.511	Audit findings follow-up. Section 200.511 requires auditees to address and correct all audit findings by creating a summary sc...	97	0.03%
73	§ 200.402	Composition of costs. Section 200.402 states that the total cost of a Federal award includes all allowable direct costs an...	93	0.03%
74	§ 200.413	Direct costs. Section 200.413 defines direct costs as expenses that can be specifically linked to a Federal award ...	90	0.03%
75	§ 200.425	Audit services. Section 200.425 outlines the allowable and unallowable costs for audit services related to federal a...	88	0.03%
76	§ 200.211	Information contained in a Federal award. Section 200.211 requires Federal awards to include specific performance goals and general informatio...	72	0.02%
77	§ 200.415	Required certifications. Section 200.415 requires that financial reports related to federal awards include a signed certifica...	71	0.02%
78	§ 200.412	Classification of costs. Section 200.412 states that costs can be classified as either direct or indirect depending on the sp...	65	0.02%
79	§ 200.343	Effects of suspension and termination. Section 200.343 states that costs incurred by recipients or subrecipients during a suspension or aft...	62	0.02%
80	§ 200.322	Domestic preferences for procurements. Section 200.322 encourages recipients of federal funds to prioritize purchasing U.S.-made goods and ...	61	0.02%
81	§ 200.407	Prior written approval (prior approval). Section 200.407 requires recipients of Federal awards to obtain prior written approval from the Fede...	59	0.02%
82	§ 200.434	Contributions and donations. Section 200.434 states that costs for contributions and donations, including cash and in-kind servic...	57	0.02%
83	§ 200.406	Applicable credits. Section 200.406 defines "applicable credits" as transactions that reduce costs related to a Federal ...	52	0.02%
84	§ 200.78		52	0.02%
85	§ 200.290		50	0.02%
86	§ 200.465	Rental costs of real property and equipment. Section 200.465 allows rental costs for real property and equipment if rates are reasonable based on...	50	0.02%
87	§ 200.102	Exceptions. Section 200.102 allows the Office of Management and Budget (OMB) and Federal agencies to grant excep...	46	0.01%
88	§ 200.421	Advertising and public relations. Section 200.421 outlines the allowable costs for advertising and public relations related to Federal...	46	0.01%
89	§ 200.180		45	0.01%
90	§ 200.112	Conflict of interest. Federal agencies are required to create conflict of interest policies for federal awards. Recipients...	44	0.01%
91	§ 200.450	Lobbying. Section 200.450 prohibits certain lobbying costs related to obtaining federal assistance, meaning or...	44	0.01%
92	§ 200.464	Relocation costs of employees. Section 200.464 outlines the allowable relocation costs for employees who are moving for work, eithe...	42	0.01%
93	§ 200.100	Purpose. Section 200.100 outlines the purpose of establishing uniform rules for managing Federal awards, incl...	41	0.01%
94	§ 200.239		40	0.01%
95	§ 200.19		38	0.01%
96	§ 200.318(I)		36	0.01%
97	§ 200.3		35	0.01%
98	§ 200.84		34	0.01%
99	§ 200.420	Considerations for selected items of cost. Section 200.420 outlines principles for determining whether certain costs are allowable under federa...	33	0.01%
100	§ 200.476	Trustees. Section 200.476 allows travel and subsistence costs for trustees or directors at institutions of hig...	33	0.01%

Showing 100 CFR sections referenced in findings

Key Insights

Internal Controls (§ 200.303) is by far the most frequently cited section, appearing in 97,665 findings (29.9% of all CFR-referenced findings).
Procurement Standards are a major compliance challenge, with multiple procurement-related sections (200.318, 200.320, 200.319, 200.327) appearing in the top 20.
Pass-through Entity Requirements (§ 200.332, 200.331) collectively represent significant compliance issues for organizations managing subawards.
The top 10 sections account for 69.5% of all findings, indicating that a focused effort on these areas could address the majority of compliance issues.

CFR 200 Findings Analysis

Top 10 CFR Sections

Top 10 Finding Categories

All CFR Sections Referenced in Findings

Key Insights