The council on financial assistance reform cofar and omb. Most of the documents on this page were created as pdfs. Council on financial assistance reform cofar 45 cfr part 75 part 75uniform administrative requirements, cost principles, and audit requirements for hhs awards. Uniform guidance in december 2014, omb together with federal awarding. Implementation of the uniform guidance became effective on. The reforms that comprise the uniform guidance aim to reduce the administrative burden on award recipients and, at the same time, guard against the risk of. Federal grant reform uniform grant guidance updates. The uniform guidance 2 cfr 200 streamlines and consolidates. Uniform guidance omb circular reform uniform administrative requirements, cost priciples, and audit requirements for federal awards.
Office of management and budgets omb major grant reform initiative since february 2012 when omb published its first advance notice of proposed guidance in the federal register. Please note that in case of any discrepancy, the actual guidance at 2 cfr 200 governs. Omb update the grant reform grants management priorities. Cost principles, audit, and administrative requirements for federal awards. Objectives provide agencies an overview of the requirements of the new omb guidance share questions to identify other hot topics and training opportunities. Source to deliver on the promise of a 21stcentury government that is more efficient, effective and transparent, the office of management and budget omb is streamlining the federal governments guidance on administrative requirements, cost principles, and.
Part 1 provided an overview of the overall proposed omb uniform guidance document and specific changes to cost principles and administrative requirements applicable to federal awards. These resources and articles will help you navigate the transition. 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. Nicole waldeck or gil tran at the omb office of federal financial. The effective date of the uniform guidance for subawards is the same as the effective date of the federal award from which the subaward is made. Proposal consolidates administrative requirements of omb circulars a102 and a110 into a uniform set of administrative requirements for all. This reform streamlines the language from eight existing omb circulars into one consolidated set of guidance in the code of federal regulations. The uniform guidance streamlines and supersedes guidance that was previously contained in eight different omb circulars. The single audit requirements have been incorporated into the super circular so that all grants managementrelated regulations are contained in one place. The following are frequently asked questions presented by the ofar on om s uniform guidance at 2 cfr 200.
The federal uniform grant guidance outlines the requirements agencies must use when applying for and receiving federal grant money. Jun 08, 2015 the provisions of omb circular a3 are now found in subpart f of the new uniform grant guidance or super circular. Pdf applications under discretionary grant programs, whether received in response. You would normally think august would be a good time to ease off on big news from the financial assistance front. Uniform administrative requirements, cost principles, and audit. On the cfo council grants website, you can find information and other resources concerning the omb uniform guidance, including links to faqs. In december 2014, omb together with federal awarding agencies issued an interim final rule to implement the uniform administrative requirements, cost principles, and audit requirements for federal awards uniform guidance. The office of management and budget omb increased the thresholds for both the. The intent of this effort was to simultaneously reduce. The council, working with omb, developed the uniform guidance over a twoyear period, which included consideration of two rounds of extensive public comment. Ombs grants management home page governmentwide grants management policies and guidelines through circulars and common rules. Federal register guidance for grants and agreements. The webinar on uniform grants guidance 2 cfr 200 is provided from the council on financial assistance reform cofar. Part 200 uniform requirements office of justice programs.
This guidance document had to meet the needs of a large variety of different funding types and organizations. The omb summarizes the major reforms in the supercircular known as uniform administrative requirements, cost principles, and audit requirements for federal awards or simply as uniform guidance and outlines metrics that will help the government gauge their effectiveness. The office of management and budget omb serves the president of the united states in overseeing the implementation of his vision across the executive branch. Uniform guidance corporation for national and community. Dhs providers whose programs are federally funded or whose programs are used. Full text proposed omb uniform guidance for federal financial assistance. Uniform guidance corporation for national and community service.
Uniform guidance omb circular reform cost analysis. Existing federal awards will continue to be governed by the terms and conditions under which they were awarded. Ombs uniform grant guidance single audit effective date. The office of management and budget omb increased the thresholds for both the simplified acquisition costs and micro purchases. The council on financial assistance reform cofar and omb is. Omb uniform guidance office for sponsored programs. On 1226, omb issued uniform guidance stating that it would become effective on 122614. Financial assistance reform cofar, provided substantial guidance to the new regulations.
This consolidation is aimed at eliminating duplicative or almost duplicative language in order to clarify where policy is. The uniform guidance a governmentwide framework for grants management is an authoritative. Aug 08, 2017 as i was busily preparing my notes for one of these stories, we received word that the office of management and budget omb had finally, after about a years delay, issued the latest revision of the frequently asked questions pertaining to the uniform grant guidance. The recently released uniform administrative requirements, cost principles, and audit requirements for federal awards from the office of management and budget 2 c. They took the lead in crafting the omb uniform guidance, which was issued in december 20. The requirements for a subaward, no matter when made, flow from the requirements of the original federal award from the federal awarding agency. This faq was last revised in september 2015, and an update was planned for.
Omb proposed uniform guidance for federal grants the following information also appears on the white house office of management and budget website. Omb proposed uniform guidance for federal grants idhs. Role of omb in grants management general overview of the super ircular. To deliver on the promise of government that is more efficient, effective and transparent omb is streamlining the federal governments guidance on administrative requirements, cost principles, and audit requirements. Omb s uniform grant guidance single audit effective date simplified. New guidance on salaries and benefits allowed guidance for allocation of self funded insurance. In 20, omb partnered with the council on financial assistance reform cofar to revise and streamline guidance to develop the uniform administrative requirements, cost principles, and audit requirements for federal awards uniform guidance located in title 2 of the code of federal regulations 79 fr 78589.
The faq is derived from over 200 questions and comments that were received from grantors, grantees, auditors, and grants management professionals throughout country. Promising practices provides an opportunity to hear from leaders in the federal, state, university, and nonprofit grant community on their best practices, tools, and techniques for successfully implementing preaward, postaward, and single audit processes. Subtitle a office of management and budget guidance for grants and agreements. Illinois showcased in omb webinar uniform guidance. Omb uniform guidance fta rules guidance gdot transit agency 57 of 255. Uniform guidance, 2 cfr part 200 from the office of management and. Understanding recent omb grant reform posted by armanino nonprofit team after urging by grant recipients and two presidential directives, the office of management and budget omb has issued more than 100 pages of revised regulations governing administrative requirements, cost practices and audit procedures that take effect dec. To deliver on the promise of a 21stcentury government that is more efficient, effective and transparent, the office of management and budget omb is streamlining the federal governments guidance on administrative requirements, cost principles, and audit requirements for federal awards. Code of federal regulations, part 200, uniform administrative requirements, cost principles, and audit requirements for federal awards uniform guidance.
Support implementation of the grants cap goal and other administration priorities. Final guidance was issued on december 26, 20 and will be. The uniform administrative requirements, cost principles, and audit requirements for federal awards uniform guidance were released on december 26, 20. Omb uniform guidance national council of nonprofits. In plain english, the uniform guidance is simply a set of authoritative rules and regulations about federal grants from the omb. Specifically, omb s mission is to assist the president in meeting his policy, budget, management and regulatory objectives and to fulfill the agencys statutory responsibilities. Obama grantmaking reforms are thriving under trump. Applying ombs uniform grant guidance to international activities significant reforms are coming for government agencies, nonprofits, and higher education institutions applying for and receiving federal grants and cooperative agreements. A year later, omb issues revision to uniform guidance faq. A conversation presented by the council on financial assistance reform broadcasted live on thursday october 2nd, 1. Your education program contact see block 3 of your grant award.
This guidance and implementing regulations delivers on president obama s second term management agenda. Updates to indirect and direct costs changes in time and effort reporting new guidance on salaries and benefits allowed guidance for allocation of self funded insurance. National service uniform guidance resources also known as omnicircular or supercircular summary as printed in the federal register. Omb update the grant reform grants management priorities 1. Final policy directive on financial assistance program announcements. Uniform administrative requirements, cost principles, and audit requirements for federal awards 2 cfr 200 final revised rule streamlining grant management requirements. Final guidance has been issued that, upon implementation, will supersede requirements from omb circulars a21, a87, a110, and a122 which have been placed in 2 c. This guidance supersedes requirements from omb circulars a21, a87, a110, and a122 which have been placed in omb guidances. Office of management and budget omb has proposed revisions to title 2 u. Federal grant reform uniform grant guidance updates 1 october 15, 2015 florida grants consortium workgroup. Omb grant reform this circular has many compliance changes that will impact you accounting for federal awards continued. The omb uniform guidance for government grants contracts. Meet statutory requirements and align with other recent regulations.
Cofar was disbanded and replaced by the cfo council in 2017 m1726. In 20, omb partnered with the council on financial assistance reform cofar to revise and. Omb 2 cfr 200, uniform administrative requirements, cost principles, and audit requirements for federal awards. A21, principles for determining costs applicable to grants, contracts and other agreements with educational institutions a110 uniform administrative requirements for grants and. This will, of course, depend on whether the omb circular vs. Governments at all levels local, state, and federal that hire nonprofits to deliver services are now required to reimburse nonprofits for the reasonable indirect costs sometimes called overhead or administrative costs they incur on behalf of governments when federal dollars are part of the funding stream. Learn about the important policies and regulations that pertain to grants issued by hhs. Writing about the uniform guidance, the controller of omb declared that this historic reform will transform the landscape for generations to come. Internal controls and subrecipient monitoring at a high level, the comprehensive new uniform grant guidance ugg released by the office of management and budget omb is meant to remove unnecessary burdensome administrative requirements and minimize the time that grant recipients must spend with the administration of.
The uniform guidance identifies the goals of grants reform as. A21, principles for determining costs applicable to grants, contracts and other agreements with educational institutions a110 uniform administrative requirements for grants and agreements with institutions of higher education, hospitals, and other nonprofit organizations. Internal controls harvard university is committed to providing good stewardship of sponsored funds. Office of management and budget omb published final guidance governing government grants and contracts that means good news for nonprofits that receive federal grant funds, either directly or passed through state and local entities. Guidance for grants and agreements federal register. Uniform administrative requirements, cost principles, and audit requirements for federal awards. Notforprofits administering federal grants subject to the uniform guidance must have procurement policies in place and operating in accordance with it. In 20, the federal office of management and budget omb issued final guidance on administrative requirements, cost principles and audit requirements for federal awards. The uniform guidance 2 cfr 200 university of hawaii. These thresholds are defined in federal acquisition regulations far at 48 cfr subpart 2. Office of management and budgets omb major grant reform initiative since february 2012 when omb published its first advance notice of proposed guidance. Federal register notice on grants reform 2012 8 pages.
This includes foreign public entities and international organizations. Comparison between uniform guidance and omb circulars. Promising practices illinois is recognized as a leader in uniform guidance implementation during the federal office of management and budget omb hosted webinar. Charitable nonprofits and foundations will benefit significantly from the comprehensive onceinageneration overhaul of federal grants policies and procedures that the white house office of management and budget omb issued on december 26. Jan 27, 2015 in this article, we will elaborate on the standards for documentation of personnel expenses, previously known as time and effort reporting, which is contained in subparagraph i of section 200. Established by an omb memorandum worked closely with omb in developing the uniform guidance. The second of a twopart series covering the proposed uniform guidance recently issued by the office of management and budget omb.
Two training webcasts held to date 12014 and 102014. The mandate for federal grants management reform was established by executive order 520. Council on financial assistance reform cofar working with omb on rollout and related guidance. The goal of the ombs new uniform guidance for federal awards is to ease the administrative burden of compliance for organizations that receive these awardsbut change is never easy. Omb uniform guidance update december 17, 2014 omb uniform guidance update january 23, 2015 reference materials. Dhs providers whose programs are federally funded or whose programs are used by the state of illinois for matching funds will want to pay attention to the proposed changes. Jun, 2014 aicpa appropriations arra audit budget circular a3 circular a3 compliance supplement cofar compliance supplement congress data act dot ed education eligibility epa fema fns fraud funding gao grants grantseeking grants management hhs hud improper payments medicaid monitoring new york ngma nih nsf oig omb proposed grants reform guidance.
Omb issued uniform grant guidance on december 26, 20 federal register notice. This new circular is issued as guidance to federal grant making agencies. Principles, and audit requirement for hhs awards 45 cfr part 75 part 75uniform. Omb faqs july 2017 council on financial assistance reform cofar website includes faqs release september 2015 cogr guide to uniform guidance. Executive branch officials to coordinate financial assistance. Comptroller mader noted that the uniform guidance will, among other things, reduce the total volume of financial management regulations for federal grants and other assistance by 75% and. Most of the documents on this page were created as pdfs click here for pdf assistance final notices proposed policies uniform grant guidance note. One small step for government, one giant leap for nonprofits. With continually increasing competition for limited funds, this is a gamechanger. The uniform guidance 2 cfr 200 the office of management and budget omb has combined many federal circularsincluding omb circulars a110, a21, and a3into a single document called the uniform administrative requirements, cost principles, and audit requirements for federal awards, generally referred to as the uniform guidance or 2 cfr 200.
Uniform administrative requirements, cost principles, and. Reform cofar made technical corrections to the uniform guidance, including a grace period of. Federal uniform grant guidance texas health and human. Uniform guidance 2 cfr 200 the uniform guidance administrative requirements and cost principles will apply to new and incremental funding awardedafterdecember 26, 2014.
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