Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (2 CFR 200) (referred to as Uniform Guidance) requires institutions receiving federal funds to certify no less than annually the reasonableness of salary and wage charges in relation to work performed.
The Cornell Asset Transfer System (CATS) replaces the capital asset surplus listing. CATS allows units to post excess and scrap items online, and make them available to other units. Units can post and browse ads for available and wanted Cornell capital and non-capital items only. Personal items may not be posted on this system.
Below are the condition and status codes to use on your annual physical inventory, Capital Asset Physical Transfer/Relocation Form, Capital Asset Disposition Report, or the New Capital Equipment Record.
The Cost Analysis area provides oversight of the calculation, submission, and audit defense of the facilities and administrative (F&A) cost rates based on the requirements outlined in Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (2 CFR 200) (referred to as Uniform Guidance).