The Department of Health and Human Services (HHS) has adopted the guidance provided by the Office of Management and Budget (OMB) to standardize administrative requirements, cost principles, and audit procedures for federal awards. This adoption includes specific amendments tailored to HHS needs, which are detailed in another regulation section and certain provisions of the OMB guidance. The regulation ensures that the OMB's directives are legally binding and appropriately adjusted for HHS operations, enhancing consistency and compliance in federal funding management.
Authority: 5 U.S.C. 301, 2 CFR part 200.