Flashcard decks shared among study groups often list bare pairs like "Equipment = $10,000" or "COI = $5,000". Memorizing a bare dollar figure without its effective date, regulatory source, and qualifying conditions is risky both at work and on the certification exam—because a single number is only right inside its scope.
Before committing any threshold to memory, run it through a four-point check.
The Four-Point Threshold Check
- Which edition or effective date governs? Does the scenario specify the 2024 Uniform Guidance revisions (generally effective October 1, 2024) or a legacy pre-2024 award/NICRA?
- Which agency or regulation is named? For example, Significant Financial Interest disclosure thresholds differ between PHS (42 CFR Part 50 Subpart F) and NSF (PAPPG Chapter IX.A).
- Is the number a hard ceiling, a "lesser of" rule, or an "up to" election?
- Is the threshold measured per unit, per subaward, per transaction, or in the aggregate?
Reference Table: Key Thresholds With Their Date, Scope, and Qualifier
Every number below is paired with the exact condition that makes it true:
| Concept | Pre-2024 UG / Legacy | 2024 UG Revision (effective Oct 1, 2024) | Critical scope & qualifier to remember |
|---|---|---|---|
| Equipment capitalization threshold (2 CFR 200.1 & 200.313) | Lesser of institutional capitalization level or $5,000 per unit | Lesser of institutional capitalization level or $10,000 per unit | Per-unit acquisition cost with a useful life of more than 1 year. If the institution's own capitalization threshold is lower (e.g., $5,000), that lower threshold still governs. |
| Unused supplies disposition at closeout (2 CFR 200.314(a)) | Exceeding $5,000 in total aggregate value | Exceeding $10,000 in total aggregate value | Measured in the aggregate across residual unused supplies at the end of the period of performance (not per item). |
| Subaward inclusion in MTDC base (2 CFR 200.1) | First $25,000 of each subaward | First $50,000 of each subaward | Applies per subaward across the entire period of performance of that subaward (and depends on the institution's applicable NICRA/award terms). |
| De minimis indirect cost rate (2 CFR 200.414(f)) | 10% of MTDC | Up to 15% of MTDC | Available only to recipients/subrecipients that do not have a current federal negotiated indirect cost rate (not applicable to cost-reimbursement contracts). |
| Fixed-amount subaward ceiling (2 CFR 200.333) | Up to the Simplified Acquisition Threshold ($250,000) | Up to $500,000 | Requires prior written approval from the Federal awarding agency and must meet the requirements of 2 CFR 200.201. |
| Single Audit threshold (2 CFR 200.501) | $750,000 or more expended in a fiscal year | $1,000,000 or more expended in a fiscal year | Measured by federal awards expended (not awarded) during the non-federal entity's fiscal year, effective for fiscal years beginning on or after October 1, 2024. |
| Micro-purchase threshold default (2 CFR 200.320(a)(1)) | $10,000 (or higher threshold up to $50,000 via self-certification/approval) | $10,000 default (up to $50,000 if annually self-certified by qualified institutions under 200.320(a)(1)(iv)) | Applies to procurement contracts for goods/services, not subawards. |
| FFATA first-tier subaward reporting (2 CFR Part 170, App. A) | $30,000 or more in federal funds | $30,000 or more in federal funds | Must be reported in FSRS / SAM.gov no later than the end of the month following the month in which the subaward obligation was made. |
Agency-Specific Contrasts That Frequently Trip Up Candidates
Do not use a Uniform Guidance number when a question asks about an agency-specific regulation:
- PHS vs. NSF Investigator Conflict of Interest thresholds:
- Under PHS FCOI regulations (42 CFR 50.603), a Significant Financial Interest (SFI) generally triggers at $5,000 in aggregate remuneration and/or equity value in a publicly traded entity over the 12 months preceding disclosure (or any equity interest in a non-publicly traded entity).
- Under NSF PAPPG Chapter IX.A, a significant financial interest generally triggers when an investigator (including spouse and dependent children) receives or holds financial interests exceeding $10,000 or more than a 5% ownership interest in a single entity.
- NIH Modular Grant Budget modules vs. Significant Rebudgeting:
- NIH R01/R03/R15/R21 modular applications request direct costs in $25,000 modules up to $250,000 in direct costs per year.
- Post-award significant rebudgeting as a potential indicator of a change in scope under NIH GPS Section 8.1.2.5 looks at whether a single direct cost budget category increases or decreases by more than 25% of the total costs awarded.
To drill questions that specifically test the updated 2024 Uniform Guidance thresholds against legacy distractors, launch the 2024 Revision focus mode on the Study page.