1 / 15

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.

neve-finley
Download Presentation

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

An Image/Link below is provided (as is) to download presentation Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author. Content is provided to you AS IS for your information and personal use only. Download presentation by click this link. While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server. During download, if you can't get a presentation, the file might be deleted by the publisher.

E N D

Presentation Transcript

  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

More Related