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This document was developed to ensure consistent compliance with 2 CFR 200 Uniform Guidance and the Cost Accounting Standards, under which all federal funds must be managed. For consistency purposes, the KU Center for Research (KUCR) applies the basic principles of 2 CFR 200 Uniform Guidance to all other sponsored projects. Some funds held at KUCR are outside of the realm of sponsored funding and may allow additional flexibility. This document should clarify those exceptions. Please note that aw