Code of Federal Regulations Title 2. Grants and Agreements § 2.3474.5 How exceptions are made to 2 CFR part 200.   1]

(a) With the exception of Subpart F—Audit Requirements of 2 CFR part 200, the Secretary of Education, after consultation with OMB, may allow exceptions for classes of Federal awards or non–Federal entities subject to the requirements of this part when exceptions are not prohibited by statute. However, in the interest of maximum uniformity, exceptions from the requirements of this part will be permitted only in unusual circumstances.

(b) Exceptions for classes of Federal awards or non–Federal entities will be published on the OMB Web site at www.whitehouse.gov/omb.