PriorApprovalAnalysis

	A	B	C	D	E
1	Section	Issue	Statement	Notes	Sort1

2	200.201(b)(5)	for fixed amount awards: changes to PI, PD partner etc.	Changes in principal investigator, project leader, project partner, or scope of effort must receive the prior written approval of the Federal awarding agency or pass-through entity.		030
3	200.306(c)	use of unrecovered indirect costs as cost sharing or matching	[Unrecovered indirect costs] may be included as part of cost sharing or matching only with the prior approval of the Federal awarding agency.		041
4	200.306(d)(2)	use of FMV for valuing of donated property	(2) The current fair market value. However, when there is sufficient justification, the Federal awarding agency may approve the use of the current fair market value of the donated property, even if it exceeds the value described in (1) above at the time of donation.		042
5	200.306(h)(2)	using property use charges as CS	(2) If the purpose of the Federal award is to support activities that require the use of equipment, buildings or land, normally only depreciation charges for equipment and buildings may be made. However, the fair market value of equipment or other capital assets and fair rental charges for land may be allowed, provided that the Federal awarding agency has approved the charges.		043
6	200.307(e)	deviating from default use of PI (when PI use is not specified in the agreement)	If the Federal awarding agency does not specify in its regulations or the terms and conditions of the Federal award, or give prior approval for how program income is to be used, paragraph (e)(1) of this section must apply.	This language seems to me to strongly imply that the Federal awarding agency is the sole authority for approving use of PI. Most likely, the PTE should petition the Federal awarding agency for authority to make specific provisions for subrecipient use of PI.	044
7	200.307(e)(1)	use of PI for other than current costs (deduction method)	Program income must be used for current costs unless the Federal awarding agency authorizes otherwise.		045
8	200.307(e)(2)	use of additive application of PI	With prior approval of the Federal awarding agency, program income may be added to the Federal award		046
9	200.307(e)(3)	use of PI to meet cost share requirement	With prior approval of the Federal awarding agency, program income may be used to meet the cost sharing or matching requirement		047
10	200.308(b)	revision of budget and program plans: deviations from budget or project scope/objective	Recipients are required to ... request prior approvals from Federal awarding agencies for budget and program plan revisions	Says nothing about the PTE/subrecipient relationship.	048
11	200.308(c)	mods to non-construction awards requiring prior approval	… recipients must request prior approvals from Federal awarding agencies for one or more of the following program or budget-related reasons	Says nothing about the PTE/subrecipient relationship.	049
12	200.308(c)(1)	for non-construction awards: change in scope or objective	Change in the scope or the objective of the project or program (even if there is no associated budget revision requiring prior written approval).		050
13	200.308(c)(2)	for non-construction awards: change in key person specified	Change in a key person specified in the application or the Federal award.		051
14	200.308(c)(3)	for non-construction awards: disengagement from the project by the PD or PI	The disengagement from the project for more than three months, or a 25 percent reduction in time devoted to the project, by the approved project director or principal investigator.		052
15	200.308(c)(4)	for non-construction awards: inclusion of costs that require prior approval per applicable cost principles	The inclusion, unless waived by the Federal awarding agency, of costs that require prior approval in accordance with [various applicable] Cost Principles	200.308(c)(4) seems to me to imply the Federal agency's authority to waive any of the prior approval requirements defined in the cost principles.	053
16	200.308(c)(5)	for non-construction awards: transfer of participant support costs to other budget categories	The transfer of funds budgeted for participant support costs as defined in § 200.75 Participant support costs to other categories of expense.		054
17	200.308(c)(6)	for non-construction awards: subbing out work under the award	Unless described in the application and funded in the approved Federal awards, the subawarding, transferring or contracting out of any work under a Federal award.		055
18	200.308(c)(7)	for non-construction awards: changes in the amount of approved cost share	Changes in the amount of approved cost-sharing or matching provided by the non-Federal entity.		056
19	200.308(d)(1)	pre-award expenditures (see also 200.309)	Expenses more than 90 calendar days pre-award require prior approval of the Federal awarding agency.		059
20	200.308(d)(2)	mandatory prior approval of NCE under specific conditions	This one-time extension may not be exercised merely for the purpose of using unobligated balances. Extensions require explicit prior Federal awarding agency approval when: (i) The terms and conditions of the Federal award prohibit the extension. (ii) The extension requires additional Federal funds. (iii) The extension involves any change in the approved objectives or scope of the project.		060
21	200.308(e)	agency authority to impose the 10% restriction	(e) The Federal awarding agency may, at its option, restrict the transfer of funds among direct cost categories or programs, functions and activities for Federal awards in which the Federal share of the project exceeds the Simplified Acquisition Threshold and the cumulative amount of such transfers exceeds or is expected to exceed 10 percent of the total budget as last approved by the Federal awarding agency. The Federal awarding agency cannot permit a transfer that would cause any Federal appropriation to be used for purposes other than those consistent with the appropriation.	This is not exactly a prior approval issue, but I include it here because it's an instance of the federal awarding agecny's ability to restrict an action by the NFE. Restricting transfers of funds seems to me to be cognate with withholding prior approval. So I include it here.	062
22	200.308(g)(5)	construction awards and awards that fund both non-constructin and construction activities: somewhat reduced list of conditions requiring prior approval	the recipient must request prior written approval promptly from the Federal awarding agency for budget revisions whenever paragraph (g)(1), (2), or (3) of this section applies.		064
23	200.308(g)	agency option to restrict transfers between construction and non-construction components of mixed awards	(5) When a Federal awarding agency makes a Federal award that provides support for construction and non-construction work, the Federal awarding agency may require the recipient to obtain prior approval from the Federal awarding agency before making any fund or budget transfers between the two types of work supported.		065
24	200.309	pre-award expenditures	A non-Federal entity may charge to the Federal award only allowable costs incurred during the period of performance and any costs incurred before the Federal awarding agency or pass-through entity made the Federal award that were authorized by the Federal awarding agency or pass-through entity.		066
25	200.311(b)	allowable use of real property	(b) Use. Except as otherwise provided by Federal statutes or by the Federal awarding agency, real property will be used for the originally authorized purpose as long as needed for that purpose, during which time the non-Federal entity must not dispose of or encumber its title or other interests.	This implies the need for prior approval of the federal awarding agency for changes to the allowable use of real propoerty purchased using award funds.	067
26	200.311(c)	instructions for disposition of real property	(c) Disposition. When real property is no longer needed for the originally authorized purpose, the non-Federal entity must obtain disposition instructions from the Federal awarding agency or pass-through entity. The instructions must provide for one of the following alternatives:	Since the PTE doesn' t appear to have authority to actually determine disposition of real property, it's safest to assume that this just means that a subrecipient gets disposition instructions through the PTE from the Federal awarding agency. The interest in the property is Federal.	068
27	200.313(a)(2) and 313(c)(1)	Equipment: encumbering equipment purchased with award funds	313(a)(2) says: [the non-Federal entity must] not encumber the property without prior approval of the Federal awarding agency or pass-through entity. But note that 313(c)(1) says only: not encumber the property without prior approval of the Federal awarding agency.	Ambiguous. What do they mean? Note at 313(e) that all disposition is actually controlled by the Federal awarding agency. Again, the interest in the property is Federal. I think it's best practice for the PTE to obtain prior approval from the federal awarding agency before authorizing a subrecipient to encumber property.	069
28	200.315(a)	Intangible property: encumbering such property purchased with award funds	The non-Federal entity must use that property for the originally-authorized purpose, and must not encumber the property without approval of the Federal awarding agency.		070
29	200.320(f)	use of non-competitive proposals	(3) The Federal awarding agency or pass-through entity expressly authorizes noncompetitive proposals in response to a written request from the non-Federal entity; or	So, does this mean that the PTE has authority to authorize its subrecipient? Or does it mean that the subrecipient may be authorized by the Federal awarding agency through the PTE?	072
30	200.332()	authority to provide fixed amount subawards	With prior written approval from the Federal awarding agency, a pass-through entity may provide subawards based on fixed amounts ...		079
31	200.407()	special or unusual costs (advised)	...the non-Federal entity may seek the prior written approval of the cognizant agency for indirect costs or the Federal awarding agency in advance of the incurrence of special or unusual costs... [and whenever] specifically required for allowability as described under certain circumstances in the following sections of this Part	"subrecipient" is "NFE" but "PTE" is not referenced as provider of prior approval. Rely on the language of the specific sections, and seek prior approval from the federal agency on behalf of the subrecipient, is "or PTE" not included.	081
32	200.413(c)	treating administrative salaries as direct (should normally be indirect)	(3) Such costs are explicitly included in the budget or have the prior written approval of the Federal awarding agency;		083
33	200.431(i)	abnormal or mass severance payments	(i)(2)(ii) "Prior approval by the Federal awarding agency or cognizant agency for indirect cost, as appropriate, is required," (i)(4) "and approved by the Federal awarding agency." and (i)(5) "and approved by the Federal awarding agency."		087
34	200.438()	enterntainment costs that have a programmatic purpose	Costs of entertainment, including amusement, diversion, and social activities and any associated costs are unallowable, except where specific costs that might otherwise be considered entertainment have a programmatic purpose and are authorized either in the approved budget for the Federal award or with prior written approval of the Federal awarding agency.		089
35	200.439(b)(1)	general purpose capital expenditures charged as direct	(1) Capital expenditures for general purpose equipment, buildings, and land are unallowable as direct charges, except with the prior written approval of the Federal awarding agency or pass-through entity.		090
36	200.439(b)(2)	special purpose capital expenditures charged as direct	(2) Capital expenditures for special purpose equipment are allowable as direct costs, provided that items with a unit cost of $5,000 or more have the prior written approval of the Federal awarding agency or pass-through entity.		091
37	200.439(b)(3)	improvements to land, buildings or equipment charged as direct	(3) Capital expenditures for improvements to land, buildings, or equipment which materially increase their value or useful life are unallowable as a direct cost except with the prior written approval of the Federal awarding agency, or pass-through entity. See § 200.436 Depreciation, for rules on the allowability of depreciation on buildings, capital improvements, and equipment. See also § 200.465 Rental costs of real property and equipment.		092
38	200.440(a)	cost increases due to exchange rate	(a) Cost increases for fluctuations in exchange rates are allowable costs subject to the availability of funding, and prior approval by the Federal awarding agency. The Federal awarding agency must however ensure that adequate funds are available to cover currency fluctuations in order to avoid a violation of the Anti-Deficiency Act.		093
39	200.441()	fines, penalties etc. unallowable except under certain conditions	Costs resulting from non-Federal entity violations of, alleged violations of, or failure to comply with, Federal, state, tribal, local or foreign laws and regulations are unallowable, except when incurred as a result of compliance with specific provisions of the Federal award, or with prior written approval of the Federal awarding agency. See also § 200.435 Defense and prosecution of criminal and civil proceedings, claims, appeals and patent infringements.		094
40	200.442(a)	fund raising for purpose of meeting program objectives	(a) Costs of organized fund raising, including financial campaigns, endowment drives, solicitation of gifts and bequests, and similar expenses incurred to raise capital or obtain contributions are unallowable. Fund raising costs for the purposes of meeting the Federal program objectives are allowable with prior written approval from the Federal awarding agency. Proposal costs are covered in § 200.460 Proposal costs.		095
41	200.445(b)	housing cost allowability	(b) Costs of housing (e.g., depreciation, maintenance, utilities, furnishings, rent), housing allowances and personal living expenses are only allowable as direct costs regardless of whether reported as taxable income to the employees. In addition, to be allowable direct costs must be approved in advance by a Federal awarding agency.		096
42	200.447(b)(2)	contributions to a reserve	(2) Costs of insurance or of contributions to any reserve covering the risk of loss of, or damage to, Federal government property are unallowable except to the extent that the Federal awarding agency has specifically required or approved such costs.		097
43	200.454(c)	civic or community organization membership costs	(c) Costs of membership in any civic or community organization are allowable with prior approval by the Federal awarding agency or pass-through entity.		098
44	200.455()	organization costs	Costs such as incorporation fees, brokers' fees, fees to promoters, organizers or management consultants, attorneys, accountants, or investment counselor, whether or not employees of the non-Federal entity in connection with establishment or reorganization of an organization, are unallowable except with prior approval of the Federal awarding agency.		099
45	200.456()	participant support costs	Participant support costs as defined in § 200.75 Participant support costs are allowable with the prior approval of the Federal awarding agency.		100
46	200.458()	pre-award costs	Pre-award costs are those incurred prior to the effective date of the Federal award directly pursuant to the negotiation and in anticipation of the Federal award where such costs are necessary for efficient and timely performance of the scope of work. Such costs are allowable only to the extent that they would have been allowable if incurred after the date of the Federal award and only with the written approval of the Federal awarding agency.		101
47	200.462()	rearrangement and reconversion costs as direct charges	(a) Costs incurred for ordinary and normal rearrangement and alteration of facilities are allowable as indirect costs. Special arrangements and alterations costs incurred specifically for a Federal award are allowable as a direct cost with the prior approval of the Federal awarding agency or pass-through entity.		102
48	200.467()	selling and marketing costs	Costs of selling and marketing any products or services of the non-Federal entity (unless allowed under § 200.421 Advertising and public relations. ) are unallowable, except as direct costs, with prior approval by the Federal awarding agency when necessary for the performance of the Federal award.		103
49	200.470(c)	VAT - use of tax refunds	...If the costs are credited back to the Federal award, the non-Federal entity may reduce the Federal share of costs by the amount of the foreign tax reimbursement, or where Federal award has not expired, use the foreign government tax refund for approved activities under the Federal award with prior approval of the Federal awarding agency.		104
50	200.474(a)	travel costs of government officials	...Notwithstanding the provisions of § 200.444 General costs of government, travel costs of officials covered by that section are allowable with the prior written approval of the Federal awarding agency or pass-through entity when they are specifically related to the Federal award.		105
51	200.474(c)(2)	travel costs of dependents	(2) Travel costs for dependents are unallowable, except for travel of duration of six months or more with prior approval of the Federal awarding agency. See also § 200.432 Conferences.		106
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100