RESOURCES
CRA Citation Cheat Sheet
A one-page printable reference for the citations, thresholds, and definitions the exam keeps coming back to.
CRA Citation Cheat Sheet
ResearchAdministrationExamPrep.com — for study only.
MEMORY HOOK
A–F only | 15–1M–10K | Grants ≠ FAR | Sub ≠ Vendor | 2–45–48–15–22
2 CFR Part 200 — Structure
- Subpart A — Acronyms & Definitions
- Subpart B — General Provisions
- Subpart C — Pre-Award Requirements
- Subpart D — Post-Award Requirements
- Subpart E — Cost Principles
- Subpart F — Audit Requirements
Key Thresholds (post-Oct 1, 2024)
- De minimis indirect rate: 15% of MTDC
- Single Audit threshold: $1,000,000
- Equipment capitalization: $10,000
- Applies to new awards/amendments after Oct 1, 2024. Audit provisions tie to entity fiscal year.
Core CFR Citations
- 2 CFR 200 — Uniform Guidance (grants)
- 45 CFR 46 — Common Rule / human subjects
- 48 CFR — FAR (federal contracts)
- 15 CFR — EAR (export controls)
- 22 CFR — ITAR (defense exports)
Grants vs. Contracts
- Grants / cooperative agreements: assistance — public purpose. Governed by 2 CFR 200.
- Contracts: acquisition of goods/services for federal government use. Governed by the FAR (48 CFR).
- Purpose (assistance vs. acquisition) determines the instrument.
Subrecipient vs. Contractor
- Subrecipient: performs programmatic effort; decisions on scope; full compliance flow-down.
- Contractor / Vendor: provides goods/services in normal commercial transactions; not subject to flow-down.
- Function controls, not the label on the paperwork. See 2 CFR 200.331.
Cognizant Agency
- Cognizant for indirect costs: negotiates F&A rates.
- Cognizant for audit: for entities with the largest federal awards; oversees Single Audit follow-up.
- Cognizance provides cross-agency consistency.
Most-Tested Agencies
HHS / NIH
NSF
USDA
DoD
DOE
ED
NASA
EPA / DOJ
NIH is the most-tested sponsor overall; NSF and DoD follow closely on grants vs. contracts distinctions.
For exam prep only. Always defer to the current text of the CFR and your award terms.