# Grant accounting: Federal Grant Cost Rules

> The Federal Grant Cost Rules carries 5 published figures read from 4 sources' own pages, from 500 to 1,000,000 USD, read 17 October 2026.

Nofovo · https://nofovo.com/datasets/federal-grant-cost-rules/ · computed 2026-10-18

**Range of the published figures:** 500 to 1,000,000 USD (range 500 to 1,000,000 USD; 3 sources with a figure; 4 of 10 sources read publish one).

4 of the 10 named sources read in full publish a figure; 6 publish none, read 17 October 2026.

## Every figure, with its source

One row per source: the figure the source's own page publishes, the page, and the day it was read.

| Source | Figure | Read |
|---|---|---|
| [Federal Register - Guidance for Federal Financial Assistance (OMB final rule, 22 April 2024)](https://www.federalregister.gov/documents/2024/04/22/2024-07496/guidance-for-federal-financial-assistance) | 1,000,000 USD | 2026-10-17 |
| [eCFR 2 CFR 200.1 Definitions](https://www.ecfr.gov/current/title-2/subtitle-A/chapter-II/part-200/subpart-A/section-200.1) | 50,000 USD | 2026-10-17 |
| [eCFR 2 CFR 200.1 Definitions](https://www.ecfr.gov/current/title-2/subtitle-A/chapter-II/part-200/subpart-A/section-200.1) | 10,000 USD | 2026-10-17 |
| [eCFR 2 CFR 200.1 Definitions](https://www.ecfr.gov/current/title-2/subtitle-A/chapter-II/part-200/subpart-A/section-200.1) | 10,000 USD | 2026-10-17 |
| [eCFR 2 CFR part 200 (Uniform Guidance, whole part)](https://www.ecfr.gov/current/title-2/subtitle-A/chapter-II/part-200) | 500 USD | 2026-10-17 |
| [eCFR 2 CFR part 200 (Uniform Guidance, whole part)](https://www.ecfr.gov/current/title-2/subtitle-A/chapter-II/part-200) | 60 day | 2026-10-17 |
| [eCFR 2 CFR 200.414 Indirect (facilities and administrative) costs](https://www.ecfr.gov/current/title-2/subtitle-A/chapter-II/part-200/subpart-E/subject-group-ECFRd93f2a98b1f6455/section-200.414) | 15 % | 2026-10-17 |

## The sentence each figure was read from (7)

- [Federal Register - Guidance for Federal Financial Assistance (OMB final rule, 22 April 2024)](https://www.federalregister.gov/documents/2024/04/22/2024-07496/guidance-for-federal-financial-assistance), read 2026-10-17: "For example, OMB increased the single audit threshold from $750,000 to $1,000,000 and also increased the threshold for determining items that are considered to be equipment from $5,000 to $10,000."
- [eCFR 2 CFR 200.1 Definitions](https://www.ecfr.gov/current/title-2/subtitle-A/chapter-II/part-200/subpart-A/section-200.1), read 2026-10-17: "Modified Total Direct Cost (MTDC) means all direct salaries and wages, applicable fringe benefits, materials and supplies, services, travel, and up to the first $50,000 of each subaward (regardless of the period of performance of the subawards under the award)."
- [eCFR 2 CFR 200.1 Definitions](https://www.ecfr.gov/current/title-2/subtitle-A/chapter-II/part-200/subpart-A/section-200.1), read 2026-10-17: "Equipment means tangible personal property (including information technology systems) having a useful life of more than one year and a per-unit acquisition cost that equals or exceeds the lesser of the capitalization level established by the recipient or subrecipient for financial statement purposes, or $10,000."
- [eCFR 2 CFR 200.1 Definitions](https://www.ecfr.gov/current/title-2/subtitle-A/chapter-II/part-200/subpart-A/section-200.1), read 2026-10-17: "A computing device is a supply if the acquisition cost is below the lesser of the capitalization level established by the recipient or subrecipient for financial statement purposes or $10,000, regardless of the length of its useful life."
- [eCFR 2 CFR part 200 (Uniform Guidance, whole part)](https://www.ecfr.gov/current/title-2/subtitle-A/chapter-II/part-200), read 2026-10-17: "Any additional interest earned on Federal funds must be returned annually to the Department of Health and Human Services Payment Management System (PMS) through either the Automated Clearing House (ACH) network or a Fedwire Funds Service payment. All interest in excess of $500 per year must be returned to PMS regardless of whether the recipient or subrecipient was paid through PMS."
- [eCFR 2 CFR part 200 (Uniform Guidance, whole part)](https://www.ecfr.gov/current/title-2/subtitle-A/chapter-II/part-200), read 2026-10-17: "The Federal agency may also determine that an availability period of less than 60 days is sufficient for a particular funding opportunity."
- [eCFR 2 CFR 200.414 Indirect (facilities and administrative) costs](https://www.ecfr.gov/current/title-2/subtitle-A/chapter-II/part-200/subpart-E/subject-group-ECFRd93f2a98b1f6455/section-200.414), read 2026-10-17: "Recipients and subrecipients that do not have a current Federal negotiated indirect cost rate (including provisional rate) may elect to charge a de minimis rate of up to 15 percent of modified total direct costs (MTDC)."

## Read in full, publishes no figure

- [eCFR 2 CFR 200.334 Retention requirements for records](https://www.ecfr.gov/current/title-2/subtitle-A/chapter-II/part-200/subpart-D/subject-group-ECFR4acc10e7e3b676f/section-200.334), read 2026-10-17: read in full and no accepted figure on the page
- [eCFR 2 CFR 200.306 Cost sharing](https://www.ecfr.gov/current/title-2/subtitle-A/chapter-II/part-200/subpart-D/subject-group-ECFR35e2e91c145a6dc/section-200.306), read 2026-10-17: read in full and no accepted figure on the page
- [eCFR 2 CFR 200.501 Audit requirements](https://www.ecfr.gov/current/title-2/subtitle-A/chapter-II/part-200/subpart-F/section-200.501), read 2026-10-17: read in full and no accepted figure on the page
- [eCFR 2 CFR 200.344 Closeout](https://www.ecfr.gov/current/title-2/subtitle-A/chapter-II/part-200/subpart-D/subject-group-ECFR8feb7f4b4ecab30/section-200.344), read 2026-10-17: read in full and no accepted figure on the page
- [Federal Register - Regulation for Federal Financial Assistance (2026)](https://www.federalregister.gov/documents/2026/05/29/2026-10817/regulation-for-federal-financial-assistance), read 2026-09-12: every candidate on the page was refused
- [National Council of Nonprofits - OMB Uniform Guidance](https://www.councilofnonprofits.org/trends-and-policy-issues/omb-uniform-guidance), read 2026-09-12: every candidate on the page was refused

## Methodology

Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2). 4 of the 10 named sources that could be read published a usable figure; 6 published none and are recorded as not published, never filled in; 0 could not be read (blocked, dead or unreachable) and count nowhere. The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source in USD (a source's median where its page yielded several accepted sentences), so N counts sources, never sentences; 45 candidate sentence(s) were refused by a reviewer with the reason recorded. The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): one row per rule per effective date, quoted verbatim from the eCFR section with the date the section was last amended: the de minimis indirect rate, the record-retention period per record class, the cost-sharing rule, the single-audit threshold, the closeout deadlines. The derivation is the CHANGE HISTORY nobody assembles - what each figure was before and after the 2024 rewrite and the 2026 revision, and what that does to a grantee's books - plus changed-since on every read, which is the news the day OMB moves one.

## Sources

- [eCFR 2 CFR 200.414 Indirect (facilities and administrative) costs](https://www.ecfr.gov/current/title-2/subtitle-A/chapter-II/part-200/subpart-E/subject-group-ECFRd93f2a98b1f6455/section-200.414) (the publisher's own terms; quoted for reporting and comment)
- [eCFR 2 CFR 200.334 Retention requirements for records](https://www.ecfr.gov/current/title-2/subtitle-A/chapter-II/part-200/subpart-D/subject-group-ECFR4acc10e7e3b676f/section-200.334) (the publisher's own terms; quoted for reporting and comment)
- [eCFR 2 CFR 200.306 Cost sharing](https://www.ecfr.gov/current/title-2/subtitle-A/chapter-II/part-200/subpart-D/subject-group-ECFR35e2e91c145a6dc/section-200.306) (the publisher's own terms; quoted for reporting and comment)
- [eCFR 2 CFR 200.501 Audit requirements](https://www.ecfr.gov/current/title-2/subtitle-A/chapter-II/part-200/subpart-F/section-200.501) (the publisher's own terms; quoted for reporting and comment)
- [eCFR 2 CFR 200.1 Definitions](https://www.ecfr.gov/current/title-2/subtitle-A/chapter-II/part-200/subpart-A/section-200.1) (the publisher's own terms; quoted for reporting and comment)
- [eCFR 2 CFR 200.344 Closeout](https://www.ecfr.gov/current/title-2/subtitle-A/chapter-II/part-200/subpart-D/subject-group-ECFR8feb7f4b4ecab30/section-200.344) (the publisher's own terms; quoted for reporting and comment)
- [eCFR 2 CFR part 200 (Uniform Guidance, whole part)](https://www.ecfr.gov/current/title-2/subtitle-A/chapter-II/part-200) (the publisher's own terms; quoted for reporting and comment)
- [Federal Register - Guidance for Federal Financial Assistance (OMB final rule, 22 April 2024)](https://www.federalregister.gov/documents/2024/04/22/2024-07496/guidance-for-federal-financial-assistance) (the publisher's own terms; quoted for reporting and comment)
- [Federal Register - Regulation for Federal Financial Assistance (2026)](https://www.federalregister.gov/documents/2026/05/29/2026-10817/regulation-for-federal-financial-assistance) (the publisher's own terms; quoted for reporting and comment)
- [National Council of Nonprofits - OMB Uniform Guidance](https://www.councilofnonprofits.org/trends-and-policy-issues/omb-uniform-guidance) (the publisher's own terms; quoted for reporting and comment)

## Cite or embed

- The Federal Grant Cost Rules carries 5 published figures read from 4 sources' own pages, from 500 to 1,000,000 USD, read 17 October 2026.
- 4 of the 10 named sources read in full publish a figure; 6 publish none, read 17 October 2026.

Cite as: "Nofovo Federal Grant Cost Rules", updated 2026-10-18, https://nofovo.com/datasets/federal-grant-cost-rules/.

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