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2 CFR Part 200 Uniform Guidance

-- History & New Structure

Steve Bradley,

Director

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Agenda

– History

– Purposes of Uniform Guidance

– 200.110 Effective/applicability date

– New Structure (“Roadmap”)• Highlighting relevant F&A and Cost Principle sections

– Resources

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History

• Nov 2009 & Feb ‘11 Presidential directives to ease administrative burden and strengthen oversight

• June 2011 RFI, creation of A-21 Task Force and COFAR

• Feb & April 2012 – ANPG, Yielded 350+ responses

• Feb 2013 & June 2013 – NPG, 241 pages, 300+ Responses

• December 26, 2013 – OMB issues “Final Guidance”

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Purposes (per Federal Register)

Streamline Federal government's guidance on Administrative Requirements, Cost Principles, and Audit Requirements for Federal awards

Focus Federal resources on improving performance and outcomes while ensuring the financial integrity

Strengthen program outcomes through innovative and effective use of grant-making models, performance metrics, and evaluation

Reduce administrative burden for non-Federal entities receiving Federal awards while reducing the risk of waste, fraud and abuse

Supersedes and streamlines requirements from OMB Circulars A-21, A-87, A-110, and A-122 (which have been placed in OMB guidances); Circulars A-89, A-102, and A-133; and the guidance in Circular A-50 on Single Audit Act follow-up Future reform efforts may eventually seek to incorporate the Cost

Principles for Hospitals in Department of Health and Human Services regulations

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UG does NOT:

Broaden the scope of applicability from existing government-wide requirements, affecting Federal awards to non-Federal entities including state and local governments, Indian tribes, institutions of higher education, and nonprofit organizations

Change or modify any existing statute or guidance otherwise based on any existing statute

Supersede any existing or future authority under law or by executive order or the Federal Acquisition Regulation

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200.110 Effective/applicability date

• This guidance is effective 12/26/2014

• Federal agencies submit drafts implementing regulations to OMB by June 2014

• Uniform implementation 12/26/2014 - applicable to new awards and to incremental funding awarded on or after 12/26/14

• Except Subpart F (Audit), which is effective the first FY beginning after 12/26/2014

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Structure & Predominate Sources

– Subpart A – Acronyms & Definitions (New)

– Subpart B – General Provisions (All Cir’s & A-110)

– Subpart C – Pre-Federal Award (A-110)

– Subpart D – Post-Federal Award, including Procurement, Performance/Financial Reporting, Record Retention and Subreceipient Monitoring (A-102 and A-110)

– Subpart E – Cost Principles (A-21, A-87 & A-122)

– Subpart F – Audit Requirements (A-133)

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Structure (cont.)

– Subpart B – General Provisions

• Applicability § 200.101

• Exceptions § 200.102

• OMB Responsibilities § 200.107

• Effective/applicability date § 200.110

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Structure (cont.)

– Subpart C – Pre-Federal Award Requirements

• Use of grant agreements (including fixed amount awards)

§ 200.201

• Notices for funding opportunities § 200.203

• Federal awarding agency review § 200.204

• Certification & representations § 200.208

• Pre-Award costs § 200.209

• Public access to Federal award information

§ 200.211

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Structure (cont.)

– Subpart D – Post Award Federal Requirements

• Financial / program management § 200.3xx

• Property standards § 200.31x

• Procurement standards § 200.31-2x

• Performance & financial monitoring § 200.32x

• Subrecipient monitoring § 200.33x

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Structure (cont.)

– Subpart D – (cont.)

• Record retention § 200.33x

• Remedies for Non-compliance § 200.33x-34x

• Closeout § 200.343

• Post-Closeout § 200.344

• Collection of Amounts due § 200.345

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Structure (cont.)

– Subpart E – Cost Principles (A-21, A-87, A-122)

• General Provisions § 200.400 to 401

• Basic Considerations (Cost Allowability, Applicable credits)

§ 200.402 to 411

• Direct and F&A Costs (including required Certifications)

§ 200.412 to 415

• State, Local & Indian Govt § 200.416 to 417

• Special Considerations for Institutions of Higher Education

§ 200.418 to 419

• General Provisions for Selected Items of Cost (Prior A-21, section J)

§ 200.420 to 200.475

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Structure (cont.)

– Subpart F – Audit Requirements (A-133)

– Appendices (combination of all 8 Circulars)• I – Notices of Funding• II – Contract Provisions• III -- F&A for Educational Institutions (A-21)• IV – Indirect for Non-Profits (A-122)• V – State/Local Cost Allocation Plans (A-87)• VI – Public Assistance (A-87)• VII – State/Local Indirect Cost Plans (A-87)• VIII – Non-Profit Exemption from Cost Principles (A-21)• IX – Hospitals (TBD)• X – Audit Data Collection (A-133)• XI – Single Audit Compliance Supplement (A-133)

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Resources

http://www.maximus.com/our-services/education/higher-education/omb-uniform-guidance

• Federal Register article: Web | PDF• 2 CFR Part 200: eCFR - Code of Federal Regulations• The OMB website includes many helpful links:

• OMB Policy Statements: Uniform Grant Guidance• Crosswalk from Existing Guidance to Final Guidance• Crosswalk from Final Guidance to Existing Guidance• Cost Principles Comparison Chart • Audit Requirements Comparison Chart • Definitions Comparison Chart• Administrative Requirements Comparison Chart• COFAR

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