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2 CFR Part 200 Uniform Guidance -- History & New Structure Steve Bradley, Director. Agenda. History Purposes of Uniform Guidance 200.110 Effective/applicability date New Structure (“Roadmap”) Highlighting relevant F&A and Cost Principle sections Resources. History.

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2 cfr part 200 uniform guidance history new structure steve bradley director

2 CFR Part 200 Uniform Guidance

-- History & New Structure

Steve Bradley,

Director


Agenda
Agenda

  • History

  • Purposes of Uniform Guidance

  • 200.110 Effective/applicability date

  • New Structure (“Roadmap”)

    • Highlighting relevant F&A and Cost Principle sections

  • Resources


History
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”


Purposes per federal register
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


Ug does not
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


200 110 effective applicability date
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


Structure predominate sources
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)


Structure cont
Structure (cont.)

  • Subpart B – General Provisions


Structure cont1
Structure (cont.)

  • Subpart C – Pre-Federal Award Requirements


Structure cont2
Structure (cont.)

  • Subpart D – Post Award Federal Requirements


Structure cont3
Structure (cont.)

  • Subpart D – (cont.)


Structure cont4
Structure (cont.)

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


Structure cont5
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)


Resources
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

    • Crosswalkfrom Existing Guidance to Final Guidance

    • Crosswalkfrom Final Guidance to Existing Guidance

    • Cost Principles ComparisonChart

    • Audit Requirements Comparison Chart

    • Definitions ComparisonChart

    • Administrative Requirements ComparisonChart

    • COFAR


Contact us
Contact Us

  • Email: [email protected]

  • Telephone: 800-709-2747

  • Website: http://HigherEducation.MAXIMUS.com

  • Facebook: MaximusHEP

  • Twitter: #MaximusHigherEd


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