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2 CFR Part 200 Uniform Guidance -- History & New Structure Steve Bradley,

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,

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  1. 2 CFR Part 200 Uniform Guidance -- History & New Structure Steve Bradley, Director

  2. Agenda • History • Purposes of Uniform Guidance • 200.110 Effective/applicability date • New Structure (“Roadmap”) • Highlighting relevant F&A and Cost Principle sections • Resources

  3. 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”

  4. 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

  5. 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

  6. 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

  7. 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)

  8. Structure (cont.) • Subpart B – General Provisions

  9. Structure (cont.) • Subpart C – Pre-Federal Award Requirements

  10. Structure (cont.) • Subpart D – Post Award Federal Requirements

  11. Structure (cont.) • Subpart D – (cont.)

  12. Structure (cont.) • Subpart E– Cost Principles (A-21, A-87, A-122)

  13. 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)

  14. 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

  15. Contact Us • Email: highereducationinfo@maximus.com • Telephone: 800-709-2747 • Website: http://HigherEducation.MAXIMUS.com • Facebook: MaximusHEP • Twitter: #MaximusHigherEd

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