RESOURCES
CFR Regulatory Map
The CFR titles and parts that get tested most on the CRA exam — starting with the Uniform Guidance and its six subparts.
2 CFR Part 200 — Uniform Guidance
A through F only| Subpart | Covers |
|---|---|
| Subpart A | Acronyms and Definitions |
| Subpart B | General Provisions |
| Subpart C | Pre-Federal Award Requirements and Contents of Federal Awards |
| Subpart D | Post-Federal Award Requirements |
| Subpart E | Cost Principles |
| Subpart F | Audit Requirements |
Current thresholds — memorize these
- De minimis indirect cost rate: 15% of MTDC
- Single Audit threshold: $1,000,000
- Equipment capitalization threshold: $10,000
Effective for new federal awards and amendments issued on or after October 1, 2024. Audit provisions tie to the entity's fiscal year.
Other high-yield citations
Beyond 2 CFR 200 — the outside CFRs that show up on the exam.
For exam prep only. Always defer to the current text of the CFR and your award terms.