---
title: "US 2 CFR 200 — Uniform Guidance — KYE Protocol™ coverage"
description: "US 2 CFR 200 — Uniform Guidance coverage by KYE Protocol™ — every requirement bijection-mapped to the KYE™ artefact that enforces it."
url: https://kyeprotocol.com/compliance/uniform-guidance-2cfr200/
lang: en
source: "KYE Protocol"
---

> US 2 CFR 200 — Uniform Guidance coverage by KYE Protocol™ — every requirement bijection-mapped to the KYE™ artefact that enforces it.

US 2 CFR 200 — Uniform Guidance

# US 2 CFR 200 — Uniform Guidance — 80% of in-scope requirements covered.

8 requirements · 5 in scope (3 enforced · 2 designed) · 3 out-of-scope (outside KYE™’s authority layer). The 80% is weighted over the in-scope base.

**Source:** 2 C.F.R. Part 200 — Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (OMB Uniform Guidance)

## By category

| Category | Reqs | Enforced | Designed | Advisory | Deferred | Coverage |
| --- | --- | --- | --- | --- | --- | --- |
| Cost Principles & Allowability (Subpart E) | 3 | 1 | 1 | 0 | 0 | **75%** |
| Internal Controls & Subrecipient Monitoring (Subpart D) | 3 | 2 | 0 | 0 | 0 | **100%** |
| Audit & Records (Subpart F + Subpart D) | 2 | 0 | 1 | 0 | 0 | **50%** |

## Every requirement → the KYE™ artefact that enforces it

| ID | Title | Status | KYE™ enforcement |
| --- | --- | --- | --- |
| `2cfr200.200.403` | §200.403 — Factors affecting allowability of costs (necessary, reasonable, allocable, conformant with terms, adequately documented) | enforced | **audit\_events**: `kye.purpose.admissibility.v1`, `kye.evidence.decision_map.v1`, `kye.evidence.pack.v1` **engines**: `internal`, `internal` **constitution\_refs**: `constitution/12-PURPOSE-PERMISSION.md`, `constitution/52-DELEGATED-AGENT-BINDING.md` |
| `2cfr200.200.407` | §200.407 — Prior written approval (prior approval) for specified cost items | designed | **audit\_events**: `kye.purpose.admissibility.v1`, `kye.compliance.attestation.v1` **constitution\_refs**: `constitution/36-GOVERNEDUI.md`, `constitution/12-PURPOSE-PERMISSION.md` |
| `2cfr200.200.420` | §200.420 et seq. — Selected items of cost (specific allowability rules per cost category) | out-of-scope | **constitution\_refs**: `constitution/70-FRAMEWORK-MAPPING-RAIL.md` |
| `2cfr200.200.303` | §200.303 — Internal controls (establish and maintain effective internal control over the federal award) | enforced | **audit\_events**: `kye.evidence.pack.v1`, `kye.replay.proof.v1`, `kye.compliance.attestation.v1` **engines**: `internal`, `internal` **constitution\_refs**: `constitution/13-RESILIENCE-LOOP.md`, `constitution/30-AUDIT-WORM-RETENTION.md`, `constitution/52-DELEGATED-AGENT-BINDING.md` |
| `2cfr200.200.332` | §200.332 — Requirements for pass-through entities (subrecipient risk assessment and monitoring) | enforced | **audit\_events**: `kye.purpose.admissibility.v1`, `kye.evidence.decision_map.v1`, `kye.evidence.pack.v1` **engines**: `internal`, `internal` **constitution\_refs**: `constitution/12-PURPOSE-PERMISSION.md`, `constitution/21-DELEGATED-AUDITABILITY.md` |
| `2cfr200.200.302` | §200.302 — Financial management (grantee's own financial management system: source documentation, accounting records, cash management) | out-of-scope | **constitution\_refs**: `constitution/70-FRAMEWORK-MAPPING-RAIL.md` |
| `2cfr200.200.334` | §200.334 — Retention requirements for records (3-year record retention from final report submission) | designed | **audit\_events**: `kye.evidence.pack.v1`, `kye.compliance.attestation.v1` **constitution\_refs**: `constitution/30-AUDIT-WORM-RETENTION.md` |
| `2cfr200.200.501` | §200.501 — Audit requirements (Single Audit / program-specific audit when expenditures meet the federal threshold) | out-of-scope | **constitution\_refs**: `constitution/21-DELEGATED-AUDITABILITY.md` |

Canonical KYE™ surfaces referenced on this page: [KYE Protocol™](https://kyeprotocol.com/).