Insights
Uniform Guidance Changes: Every New Threshold in One Table
The 2024 Uniform Guidance raised the Single Audit threshold to $1,000,000, the equipment threshold to $10,000, and the de minimis indirect rate to 15 percent. It also doubled the subaward amount counted in the indirect cost base to $50,000. The table below lists every threshold that changed, with the old figure, the new one, and the section of 2 CFR 200.
Here are the changes in one place. The rest of this post covers when they apply and what they mean for an organization your size.
| Item | Old | New | 2 CFR section |
|---|---|---|---|
| Single Audit threshold | $750,000 in federal awards expended | $1,000,000 | 2 CFR 200.501(a) |
| Type A program threshold (smallest auditees) | $750,000, for auditees spending $750,000 to $25 million | $1,000,000, for auditees spending $1 million to $34 million | 2 CFR 200.518(b)(1) |
| Equipment (per unit) | Lesser of your capitalization level or $5,000 | Lesser of your capitalization level or $10,000 | 2 CFR 200.1 |
| Computing devices treated as supplies | Below the lesser of your capitalization level or $5,000 | Below the lesser of your capitalization level or $10,000 | 2 CFR 200.1 |
| Equipment you may keep or sell with no federal share owed | Fair market value of $5,000 or less per unit | $10,000 or less per unit | 2 CFR 200.313(e)(1) |
| Selling costs kept from equipment sales | $500 or 10% of proceeds, whichever is less | $1,000 | 2 CFR 200.313(e)(2) |
| Leftover unused supplies that trigger repayment | Over $5,000 total | Over $10,000 total | 2 CFR 200.314(a) |
| De minimis indirect cost rate | 10% of MTDC | Up to 15% of MTDC | 2 CFR 200.414(f) |
| Subaward amount counted in MTDC | First $25,000 of each subaward | First $50,000 of each subaward | 2 CFR 200.1 |
| Fixed amount subawards (with agency approval) | Up to the simplified acquisition threshold ($250,000 at the time) | Up to $500,000 | 2 CFR 200.333 |
Old figures are from the eCFR text in effect on January 1, 2024. New figures are from the eCFR, up to date as of October 22, 2026. The changes come from OMB’s April 22, 2024 Federal Register notice (89 FR 30046).
What changed in the 2024 Uniform Guidance?
In April 2024, OMB rewrote the Uniform Guidance at 2 CFR 200 and raised several dollar thresholds that hadn’t moved in years. OMB said the goal was to reduce the burden on agencies and recipients.
Most of the changes fall into three groups. The audit thresholds went up, so fewer organizations need a Single Audit. The property thresholds doubled, so fewer items count as equipment. And the indirect cost rules got more generous, with a higher de minimis rate and a bigger slice of each subaward counted in the base.
The rest of the rewrite was mostly plain-language editing and reorganization. As of October 22, 2026, the eCFR shows no amendments to Part 200 since the revision took effect on October 1, 2024.
Another revision is pending. In May 2026, OMB proposed a broad rewrite of 2 CFR 200 aimed at a final rule effective by October 1, 2026 (91 FR 32198). Among other changes, it would end fixed amount awards and subawards, add a pre-issuance review of discretionary awards by senior agency officials, and clarify termination authority. As of October 25, 2026, no final rule had been published, so the thresholds below are still the ones in force. We’ll update this page if that changes.
When do the new thresholds apply?
The Federal Register notice set an effective date of October 1, 2024. Agencies could choose to apply the new rules to awards issued earlier, back to June 21, 2024, but they didn’t have to.
So timing varied. OMB’s 2025 Compliance Supplement says agencies applied the revisions at different times. Some started as early as June 21, 2024, for new awards and through amendments to existing ones, while others waited until October 1, 2025. The Department of Health and Human Services adopted specific sections on October 1, 2024, and the rest on October 1, 2025.
In practice, we use three rules of thumb:
- New awards issued after the agency adopted the 2024 rules follow the new thresholds.
- Older awards keep the old rules unless the agency amended the award to bring in the new ones, so check your notice of award and any amendments. OMB tells auditors not to apply the 2024 rules to an award where the agency hasn’t adopted them.
- The Single Audit threshold follows your fiscal year, not the award date. It applies to fiscal years beginning on or after October 1, 2024, according to the Compliance Supplement.
There’s one more timing rule for indirect costs: existing negotiated indirect cost rates stay in place until they expire (2 CFR 200.110(b)).
Did procurement thresholds change?
Yes, though not because of the 2024 rewrite. The Uniform Guidance doesn’t set its own micro-purchase or simplified acquisition thresholds. It borrows the ones in the Federal Acquisition Regulation (2 CFR 200.1), and the FAR raised both on October 1, 2025.
| Item | Before Oct. 1, 2025 | Since Oct. 1, 2025 | Where it is set |
|---|---|---|---|
| Micro-purchase threshold | $10,000 | $15,000 | 48 CFR 2.101 (FAR), adopted by 2 CFR 200.1 |
| Simplified acquisition threshold | $250,000 | $350,000 | 48 CFR 2.101 (FAR), adopted by 2 CFR 200.1 |
| Self-certified higher micro-purchase threshold | Up to $50,000 | Up to $50,000 (no change) | 2 CFR 200.320(a)(1)(iv) |
If your written procurement policy still lists the old numbers, it’s worth updating. You can also self-certify a micro-purchase threshold of up to $50,000 each year, if you meet one of the conditions in the rule and keep documentation (2 CFR 200.320(a)(1)(iv)). Some awards and pass-through agreements set their own limits, so check those too.
What did not change?
A few thresholds people often ask about stayed where they were.
| Item | Amount | 2 CFR section |
|---|---|---|
| Exemption from keeping advances in an interest-bearing account | Under $250,000 in federal funding per year | 2 CFR 200.305(b)(11) |
| Interest you may keep for administrative costs | Up to $500 per year | 2 CFR 200.305(b)(12) |
| Spending level that requires a cognizant agency for audit | More than $50 million a year | 2 CFR 200.513(a)(1) |
Equipment threshold: why $10,000 may not apply to you
The equipment threshold is the lesser of two numbers: your own capitalization level or $10,000 (2 CFR 200.1). If your policy says you capitalize items at $5,000, then $5,000 is still your equipment threshold for federal awards.
That means the change only helps if you raise your capitalization level, and that’s a conversation to have with your auditor first. The level has to make sense for your financial statements as well as your grants.
The classification changes what you can recover. Equipment is left out of the de minimis base, needs more tracking, and needs a physical inventory at least every two years (2 CFR 200.313(d)(2)). If your capitalization level is $10,000, a $7,000 laptop cart is a supply, which stays in the base and earns indirect costs. As equipment, it wouldn’t.
What this means for your organization, by size
If you spend under $1 million in federal awards a year, you no longer need a Single Audit for fiscal years starting on or after October 1, 2024. Your records still have to be available to the agency, the pass-through entity, and GAO (2 CFR 200.501(e)), and some funders and state agencies require a financial audit anyway. If you use the de minimis rate, make sure your new awards show up to 15 percent, not 10. Our post on the de minimis rate vs. a negotiated rate goes further.
If you spend between $1 million and $34 million, you still need a Single Audit. The Type A threshold is now $1,000,000, which changes which programs your auditor tests as major. Our Single Audit guide covers the timeline and documents. This is also a good time to check your capitalization and procurement policies against the new numbers.
If you pass funds to other organizations, the first $50,000 of each subaward now counts in the de minimis base, up from $25,000, and fixed amount subawards can go up to $500,000 with agency approval. Before you lean on either, make sure each partner really is a subrecipient. Our post on subrecipients vs. contractors explains the test.
Whatever your size, update your written policies, including cost allocation, capitalization, procurement, and property management. Auditors test you against your own policies as well as the regulation.
How do I know which rules apply to a specific award?
Start with the notice of award. Its terms and conditions say which rules apply, often by pointing to 2 CFR 200 or the agency’s own regulations. Then look through any amendments for language that brings in the 2024 revisions. If you have a subaward, the pass-through entity has to give you the federal award information you need (2 CFR 200.332(b)(1)). If the terms still aren’t clear, ask the program or grants officer in writing and keep the answer in the file.
Frequently asked questions
What is the Single Audit threshold in 2026?
$1,000,000 in federal awards expended in a fiscal year that began on or after October 1, 2024 (2 CFR 200.501(a)). It was $750,000 before.
What is the equipment threshold under the Uniform Guidance?
Equipment is property with a useful life of more than one year and a per-unit cost at or above the lesser of your capitalization level or $10,000 (2 CFR 200.1). It was $5,000 before the 2024 revision.
What is the micro-purchase threshold for federal grants?
The Uniform Guidance uses the FAR micro-purchase threshold, which rose from $10,000 to $15,000 on October 1, 2025. You may self-certify a higher threshold of up to $50,000 each year if you qualify as a low-risk auditee, do an annual risk assessment, or (for public institutions) state law allows it (2 CFR 200.320(a)(1)(iv)).
Do the new thresholds apply to my existing awards?
Only if the agency applied the 2024 rules to them, usually through an amendment. Awards that were not amended keep the rules in effect when they were issued. The Single Audit threshold is different: it follows your fiscal year, not the award date.
When did the 2024 Uniform Guidance take effect?
October 1, 2024. Agencies could adopt it as early as June 21, 2024. HHS adopted some sections on October 1, 2024, and the rest on October 1, 2025.
This article is general information. It is not legal, tax, or accounting advice.
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