![]() The administrative requirements and cost principles included in 2 CFR 200, subparts D and E, are grouped into 12 specific compliance requirements: activities allowed or unallowed allowable costs cash management eligibility equipment and real property management matching, level of effort, and earmarking period of performance procurement, suspension, and debarment program income reporting subrecipient monitoring and special tests and provisions.īesides the proposed changes to Uniform Guidance described below, the OMB has also made changes to the August 2019 supplement. The supplement also provides guidance on internal controls over compliance and suggested generic audit objectives and procedures for the other federal award programs that are not included in the supplement. The supplement includes the audit objectives and suggested audit procedures for numerous federal award programs, as well as audit programs written by individual federal agencies for most of the more popular programs. The OMB also issues an annual compliance supplement that auditors must use to plan and perform their single audits. All of these federal regulations are now included in subparts of the Uniform Guidance. The auditor’s requirements were previously in OMB A-133. The cost principles were in OMB A-122 for nonprofits, OMB A-21 for institutes of higher education, and OMB A-87 for state and local governments. The administrative requirements for auditees were in OMB A-110 for nonprofits and OMB A-102 for state and local governments. Most of the regulations in the Uniform Guidance are decades old and were previously included in OMB Circulars. Although the administration maintains that some regulations serve important public purposes, it holds that many others are either outdated, duplicative, or unnecessary and impose costly burdens, precipitating the proposed changes to the Uniform Guidance. The preamble also provides a useful framework and discussion of how certain guidelines were ultimately determined.The Trump administration established the Results-Oriented Accountability for Grants Cross-Agency Priority Goal (Grants CAP Goal) in the president’s management agenda (PMA), which takes action on the long-held Republican position that the federal government has become overly bureaucratic and imposes too many regulatory requirements. Information can be found more easily by understanding that the Uniform Guidance is broken down into Subparts. OMB Uniform Guidance: 2 CFR Chapters I, II, Part 200 ( PDF, HTML) Navigating the Uniform Guidance July 1, 2018 – Uniform Guidance procurement requirements are applicable to MIT awards.Ma– Federal Research Terms and Conditions and Prior Approval Matrix published.OctoProposed Federal Research Terms & Conditions for the Uniform Guidance posted for public comment.J– Uniform Guidance audit requirements are applicable to MIT awards. ![]() Decem– Joint Interim final rule published: Includes OMB updates to UG and Federal agency-specific plans for implementing UG.Decem– OMB issued the final rule of the Uniform Guidance (UG).Contact your RAS representative if you have any questions. Note that Federal-wide Research Terms and Conditions (RTC), including waiver of prior approvals and other requirements, have now been finalized. Other agencies list specific exceptions. It is necessary to review the Uniform Guidance, the sponsoring agency’s implementation plan and the award terms to determine what rules will apply to any new federal funding. The plans for some agencies adopt the Uniform Guidance in its entirety. Modifications adding new funding to awards issued prior to that date may also include a clause updating the terms of the award to fall under UG.įederal agencies (NIH, NSF, Dept of Energy, etc) have each developed their own agency-specific implementation plans for the Uniform Guidance. The Uniform Guidance (UG) applies to all new federal awards issued on or after December 26, 2014. This guidance to federal agencies consolidates and replaces eight OMB Circulars such as the A-110 (Administrative requirements), A-21 (Cost principles), and A-133 (Audit requirements). On Decemthe Office of Management and Budget (OMB) released its final rule of “Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards” ( 2 CFR Chapters I, II, Part 200, et al), and later provided interim updates. VPR Research Administration Organization Chart.Stipend Levels and Health Insurance Rates.Graduate Research Assistant Tuition Subsidy Rates.Facilities and Administrative (F&A) Rates.
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