The office of the state controller uniform guidance presentations december 2014. If there is a question pertaining to the application of the guidance to a particular federal award, that question. Uniform guidance to implement the procurement standards at 2 cfr 200. The super circular combines eight previous federal regulations into comprehensive guidance codified at 2 code of federal regulations cfr part 200 subparts a f. Uniform guidance issued by the white house office of management and budget includes revised cost principles for federal awards made on or after december 26, 2014. The uniform guidance specifies that a nonfederal entity may charge to the federal award only allowable costs incurred during the period of performance. The uniform guidance 2 cfr 200, or ug often directs recipients to follow their own policies. Brief background and introduction of the uniform guidance background and purpose 2. Primary goals of these procurement standards are to. Uniform guidance are applicable to all awards after 12262014. Frequently asked questions chief financial officer. Uniform administrative requirements omb circulars a 102state and local governments, and a110, institutions of higher education, hospitals, and other nonprofit organizations. The effective date of the uniform guidance as it relates to a subaward is the same as the effective date of the federal award from which the subaward is made. On december 26, 20, the office of management and budget released the uniform administrative requirements, cost principles, and audit requirements for federal awards uniform guidance.
July 1, 2018 uniform guidance procurement requirements are applicable to mit awards. The uniform guidance ug simplifies and supersedes guidance that was previously contained in eight different omb circulars, including a110, a21, and a3. Overview of code of regulations 2 cfr 200 uniform guidance. A recent webinar on uniform guidance yielded a slew of questions. Learning objective to provide an overview of 2 cfr 200. It provides background and overview information for the office of management and budgets uniform guidance, published on december 26, 2014 and adopted by usda on december 26, 2015. Omb uniform guidance research office of sponsored programs. As of july 1, 2018, uniform guidance guidelines applied to any federal or state grant at the university or for any. Cnrse zone mapuniform shift 2020 there was an issue displaying the embedded pdf. Uniform guidance may require clarification conditional title is new. If you need an alternate format, please contact us via email or phone 2076268420. Major changes in the uniform guidance ug affecting purchases on federal funds.
A state must use, manage, and dispose of equipment acquired. Council on governmental relations cogr implementation and readiness guide for the omb uniform guidance december 12, 2014 pdf cogr guide to omb uniform guidance september 17. Uniform guidance basics mit research administration services. Documents are supplied in pdf format and require the free acrobat reader for viewing or printing. Due to the sheer number of questions asked, this first blog will address general questions and allowability. It provides background and explanation of ug and commonwealth rules and regulations, as well as tools necessary to properly implement the ug. Office of management and budget omb issued the uniform administrative requirements, cost principles, and audit requirements for federal awards, final rule uniform guidance on december 26, 20, which is referred to as omb uniform guidance and is codified at 2. Uniform administrative requirements, cost principles and. Federal entity uses the cash basis of accounting, the cost of leave is recognized in the period that the leave is taken and paid for. This includes institutional emergency or disasterpreparedness policies that were previously created or are now being created by the institution to deal with covid19.
A number of those questions have been grouped into major topics of concern and addressed below. Uniform guidance crosswalk from final guidance to existing guidance a21, a50, a87, a89, a102, a110, a122, a3. The preamble also provides a useful framework and discussion of how certain guidelines were ultimately determined. Omb and 26 federal agencies published a joint interim rule on december 19, 2014. Review of uniform guidance 2cfr 200 university of arizona. Information can be found more easily by understanding that the uniform guidance is broken down into subparts. Many of these elements were already in place under prior omb guidance and in general are good practice. Northwestern will implement the uniform guidance procurement standards for purchases on sponsored programs starting september 1, 2018, in accordance with government regulations 2 cfr 200. Guidance for schools about developing a school uniform policy. Appendix ii to part 200 contract provisions for nonfederal entity contracts under federal awards.
No changeuniform of the day is service dress white prescribed and summer white alternate year round. Uniform administrative requirements, cost principles, and audit requirements for federal awards 2 c. This cost principles reference guide highlights select items of cost that should be considered in the budget preparation process and postaward management, in accordance with the. Frequently asked questions regarding covid19s impact on. Guiding questionsconsiderations 2 cfr part 200 uniform administrative requirements, cost principles, and audit requirements for federal awards 5262016 5 3 use and dispose of the property in accordance with disposition section of guidance.
Preliminary assessment is that conditional title always has been effective, though not explicitly named in a110 percentage of federal participation in the project costs a110 required. Compensation for personal services what it means for higher education institutions definition of compensation and allowability a compensation for personal services includes all remuneration, paid currently or accrued, for services of. Office of management and budget omb issued the uniform administrative requirements, cost principles, and audit requirements for federal awards, final rule uniform guidance on december 26, 20, which is referred to as omb uniform guidance and is codified at 2 cfr part 200. This proposal development desk reference guide highlights select items that should be considered in the proposal development and budget preparation process, in accordance with. Uniform guidance fact sheet national institute of food. Uniform guidance quick guide food related expenses this quick guide is intended as a resource to. Raises an inconsistency between the uniform guidance and the bayhdole act 35 usc 202c7 slide 20 200. A21, a50, a87, a89, a102, a110, a122, a3 omb circular a21. Council on financial assistance reform cofar july 2015, omb uniform guidance training videos.
Please note that in case of any discrepancy, the actual guidance at 2 cfr 200 governs. Final rule uniform guidance december 26, 20 federal register notice. The following fact sheet has been developed to share with our stakeholders. The following are frequently asked questions presented by the ofar on om s uniform guidance at 2 cfr 200. Uniform guidance combines, modifies and supersedes omb circulars. Tufts university reports on federal awards in accordance with the uniform guidance index june 30, 2019 pages part i financial statements and schedule of expenditures of federal awards. A21 cost principles for educational institutions a110 uniform administrative requirements for grants and other agreements with institutions of higher education, hospitals and other nonprofit organizations a3 audits of states, local governments and. Requirements for federal awards uniform guidance were released on. Ed faqs about the uniform guidance pdf, 726kb updated december. Cost principles for educational institutions 5102004.
Preaward costs can be charged if they are authorized by the federal awarding agency or passthrough entity. The uniform guidance 2 cfr 200 streamlines and consolidates government requirements for receiving and using federal awards so as to reduce administrative burden and improve outcomes. Uniform grant guidance uniform guidance crosswalk from final guidance to existing guidance pdf a21, a50, a87, a89, a102, a110, a122, a3 council on financial assistance reform cofar. Personal services and fringe benefits higher education institutions applying for and receiving federal grants and cooperative agreements are in for some significant reforms that promise to increase competition for grant funds, add new administrative processes, change. Office of management and budget omb has consolidated eight of its circulars into one document, titled uniform administrative requirements, cost principles and audit requirements for federal awards 2 cfr part 200 commonly referred to as the uniform guidance. Uniform guidance reference guide state of michigan. Entities receiving federal grant funds passed through the.
Cost principles effort reporting procurement subrecipient monitoring 3. Uniform guidance ug procurement rules within the commonwealth of pennsylvania. The office of management and budgets omb uniform administrative requirements, cost principles, and audit requirements for federal awards commonly called uniform guidance was officially implemented in december 2014 by the council on financial assistance reform cofar now dissolved. However, ug requires some additional written policiesprocedures and clarifies prior. These changes will improve administration of federal grant operations from the new uniform application process to. The uniform guidance supersedes and streamlines requirements from 8 omb circulars including a. Contained within the ug are new definitions, uniform administrative requirements for both pre and post award, cost principles, and audit requirements.
The new spr will help imls improve performance measurement as required in the new uniform guidance. Uniform guidance cost principles requirements comparison. Uniform guidance implementation by omb on december 26, 20, omb published its uniform administrative requirements, cost principles, and audit requirements for federal awards uniform guidance or ug, located at 2 cfr 200 strengthens oversight of federal awards to reduce the risk of waste, fraud, and abuse. The pennsylvania office of the budget ob also publishes uniform guidance faqs pdf pertaining to the single audit requirements found in 2 cfr part 200, subpart f. These thresholds are defined in federal acquisition regulations far at 48. Uniform guidance administrative requirements text comparison. The uniform guidance was published in the federal register on december 26, 20 and became effective. Code of federal regulations cfr part 200, uniform administrative requirements, cost principles, and audit requirements for federal awards the uniform guidance 2019 omb compliance supplement on omb web site in one large pdf file see above section for gaqc posting of supplement by section. The uniform guidance issued by the white house office of management and budget includes revised cost principles for federal awards made on or after december 26, 2014. New uniform guidance2 cfr part 200 highlights webinar for. Uniform administrative requirements, cost principles, and audit. Uniform administrative requirements, cost principles, and audit requirements for federal awards.
Uniform grant guidance for higher educational institutions. Overview of code of regulations 2 cfr 200 uniform guidance barbara shumar. Critical changes and approaches for implementation. Due to the length of the below hyperlinks, copy and paste the link directly into your. Fdpcogr meeting on the uniform guidance nas keck center. R 200, which is often referred to as the uniform guidance, became effective for new and continuation awards issued by the department on or after december 26, 2014. The uniform guidance applies to awards or funding increments made after 12242014. Code of federal regulations cfr part 200, uniform administrative requirements, cost principles, and audit requirements for federal awards the uniform guidance 2019 omb compliance supplement on omb web site in one large pdf file see above. Intraihe consulting by faculty is assumed to be undertaken as an ihe obligation requiring no compensation in addition to ibs. The office of management and budget omb has combined many federal circulars into a single guidance document known as uniform guidance, or 2 cfr 200 that may be used by all federal agencies.
Without codes to specifically indicate covid19 including those cases for which services were provided but the patient ultimately tested negative, the ability of payers to trigger special handling of. Uniform guidance fact sheet national institute of food and. Guidance is found under standards for financial and program management 200. Subtitle a office of management and budget guidance for grants and agreements chapter ii office of management and budget guidance. A contract is for the purpose of obtaining goods and services for the nonfederal entitys own use and creates a procurement relationship with the contractor. Page 2 of significant changes and recommended actions 1.