UG Structure

Report
2 CFR Part 200 Uniform Guidance
-- History & New Structure
Steve Bradley,
Director
1
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)
• Notices for funding opportunities
§ 200.201
• 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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§ 200.203
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)
• Direct and F&A Costs (including
required Certifications)
• State, Local & Indian Govt
§ 200.402 to 411
• Special Considerations for
Institutions of Higher Education
• General Provisions for Selected
Items of Cost (Prior A-21, section J)
§ 200.418 to 419
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§ 200.412 to 415
§ 200.416 to 417
§ 200.420 to 200.475
Structure (cont.)
– Subpart F – Audit Requirements (A-133)
– Appendices (combination of all 8 Circulars)
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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/highereducation/omb-uniform-guidance
• Federal Register article: Web | PDF
• 2 CFR Part 200: eCFR - Code of Federal Regulations
• The OMB website includes many helpful links:
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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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Contact Us
Email: [email protected]
Telephone: 800-709-2747
Website: http://HigherEducation.MAXIMUS.com
Facebook: MaximusHEP
Twitter: #MaximusHigherEd
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