UniversityofDelaware
Implementationofnewuniformguidance
CodeofFederalRegulations
Title2:GrantsandAgreementsPART200
UniformAdministrativeRequirements,CostPrinciples,andAuditRequirementsforFederal
Awards
OnDecember26,2013,TheCouncilonFinancialAssistanceReform(COFAR)releasednew
guidancethatappliestoInstitutionsofHigherEducation(IHE),State,Local,IndianTribal
Governments,andNon‐ProfitOrganizations.ThisnewguidancecodifiedeightOfficeof
ManagementandBudgetcirculars:
 A‐21 CostPrinciplesforEducationalInstitutions
 A‐110 UniformAdministrativeRequirementsforGrantsandOtherAgreements
withInstitutionsofHigherEducation,HospitalsandOtherNon‐ProfitOrganizations
 A‐133AuditsofStates,LocalGovernmentsandNon‐ProfitOrganizations
 A‐87CostPrinciplesforState,LocalandIndianTribalGovernments
 A‐102 GrantsandCooperativeAgreementswithStateandLocalGovernments
 A‐122CostPrinciplesforNon‐ProfitOrganizations
 A‐50SingleActAuditFollow‐up
 A‐89CatalogofFederalDomesticAssistance
Thegoalofthisreformedguidanceistostreamlineguidanceforfederalawardstoreduce
bothadministrativeburdenandtheriskofwaste,fraudandabuseoffederalfunding.These
modificationsareakeycomponentofalargerFederalefforttomoreeffectivelyfocus
Federalresourcesonimprovingperformanceandoutcomeswhileensuringthefinancial
integrityoftaxpayerdollarsinpartnershipwithnon‐Federalstakeholders.
TheuniformguidancewillbeeffectiveDecember26,2014forallsubpartscontainedinthe
guidance,exceptforsubpartF(auditrequirements),whichwillbeeffective,thefirstfiscal
yearbeginningafterDecember26,2014.Thenewuniformguidancewillbeapplicablefor
newawardsandforincrementalfundingawardedonorafterDecember26,2014.
COFARclaimstheimpactofthereformis:
 EliminatingDuplicativeandConflictingGuidance
 PerformanceoverComplianceforAccountability
 EfficientUseofITandSharedServices
 ConsistentandTransparentTreatmentofCosts
 LimitingCostsforBestUseofFederalServices
 StandardBusinessProcesses&DataDefinitions
 FamilyFriendlyPolicies
 StrongerOversight
 TargetAuditsonRiskofWaste,FraudandAbuse
AllFederalAgenciesthatgrantfederalfundingarerequiredtowriteimplementationplans
forupdatingtheirsponsorguidelinesinresponsetothenewuniformguidance.Agency
implementationplanswereduetotheOfficeofManagementandBudgetbyJune26,2014.
However,thereisnospecificitysurroundingthedatethatthoseimplementationplanswill
besharedwiththeresearchcommunity.Itispossiblethatwewillnothavetheseplans
untilDecember2014.
2013
2014
12/16/2013 Release
6/26/14
Agency plans due to OMB
2015
12/26/14
Implementation
(all but audit)
2016
7/1/15
Audit Provisions go into effect for UD
Understand
(Uniform Guidance)
Influence
Plan (Uniform Guidance)
Understand (Agency)
Plan (Agency)
Implement
Evaluate
Refine
final-uniform_guidance9-22-14.pdf
1
Deputy Provost for Research and Scholarship
Assistant Vice Provost for Research Administration
11/12/14
2:00 PM
Uniform Guidance
Steering Committee
COSTING
Work Group
(S. Mohammadi)
IT/System
Work Group
(C. White)
Education/Dissemination
Work Group
(L. Botner, D. Barczak)
PRE-AWARD/
SUBAWARD
Work Group
(Portia Garvey)
COI/Non Fiscal
Compliance
Work
Group
(M. Palazuelos)
Compensation/HR
Work Group
(D. Yasik)
Procurement
Work Group
(D. Reese)
POST-AWARD
Work Group
(J. Ianni, D.
Griffith)
TheUniversityofDelawarehasdevelopedasteeringcommitteetooverseethe
implementationoftheuniformguidance.Thisgroupismadeupofthechairsoftheworking
groups,theAssistantViceProvostforResearch,theAssociateDirectorforPost‐Award,
facultyandcollegebusinessofficers.
SteeringCommitteeMembership
Department
Name
ResearchOffice
Administration
OfficeofSponsoredPrograms
Research&RegulatoryAffairs
ResearchDevelopment
VPFinanceOffice
ProcurementOffice
InformationTechnologies
HumanResources
Faculty
BusinessOfficers
CollegeofEngineering
CollegeofEarth,Ocean&Environment
CollegeofArts&Sciences
T.Riley,J.Ianni
P.Garvey,C.Panchisin,D.Griffith,D.Yasik
M.Palazuelos
L.Botner
E.Zerenner,S.Mohammadi
D.Reese
B.Raker
A.Bloch
L.Okagaki,M.Badiey,E.Nowak,R.Fleury‐
Steiner
C.Cook
S.Burns
D.Smith
Roles&ResponsibilitiesofSteeringCommittee
 Attendmeetingstohelpsteerinstitutionaldecisionmaking
 Generallyunderstanduniformguidancestructure
 Createanoverallcommunicationstrategy
 Criticallyreviewworkgroupmaterials
 Reviewandaccept/revise/denyworkgrouprecommendations
 Prioritizerecommendationimplementation,ifneeded
 Identifyrecommendationsthatrequireseniormanagerreview
 Alsoserveasworkinggroupleads,members,liaisons,orsubjectmatterexperts
Roles&ResponsibilitiesofWorkingGroups
 AnalyzeindetailtheportionoftheUniformGuidanceandagencyimplementations
specifictoitstopicalarea
 Understandnationaldevelopmentsandimplementationstrategiespromulgatedat
otherUniversities
 Identifyplaceswhereuniversitypolicy,procedures,practices,systemsorbusiness
processesareoutofalignmentwithnewguidance
 MakerecommendationstoUniformGuidanceSteeringCommitteeaboutchanges
thatneedtobemade.RecommendationsregardingPOLICYchangesshouldbe
madetoSteeringCommitteeby10/1/14.
 Identifyimpactsofrecommendations
o Policy&Procedures
o
o
o
o
o
Training&JobAids
BusinessProcessFlows
SystemChanges
Proposecommunicationstrategy
Training(ifapplicable)recommendations
Thisendeavorwillbeanongoingprocessintocalendaryear2015oncetheuniform
guidanceisineffect.Bytheendofcalendaryear2014,thesteeringcommitteewillevaluate
theimplementationandmakearecommendationtoseniormanagementregardingtheneed
forcontinuedeffortsbythesteeringcommitteeandworkgroupsintocalendaryear2015.
CodeofFederalRegulations
Title2:GrantsandAgreementsPART200
UniformAdministrativeRequirements,CostPrinciples,andAuditRequirementsfor
FederalAwards
WorkingGroups
Eachworkinggroupwillconsistofachairforthegroup,anappropriate
representativefromcampus(asapplicable)andatleastonerepresentativefromthe
ResearchOffice.Whiletherearetargetedtopicslistedforeachworkinggroupto
consider,thisisnotanexhaustivelistandeachworkinggroupshouldreviewthe
uniformguidancetodeterminewhatregulationsmaypertaintotheirgroup.There
arecertaintopicsthatcrossoverbetweenworkinggroups.Workinggroupsshould
determineanytopicsthatcrossoverwithanotherworkinggroupandbein
communicationwiththechairofthatworkinggrouptodeterminehowtomove
forwardwithreviewandrecommendations.
CostingGroup–S.Mohammadi(chair),M.Dobbins(COEG,Manager),S.Tkachick
(RO,SRA),D.Frisby(RO,BusinessAdministrator),V.Peguero(CANR,Manager,
GrantAdministration)
200.110
Effective/ApplicabilityDate
200.419
CostAccountingStandards&DisclosureStatement
200.431
FringeBenefits(TerminalLeavePayout)
200.413
DirectCosts–Expectations,particularlyAdministrativeSalaries
200.313
Equipment
200.311
RealProperty
200.312
Federally‐ownedandexemptproperty
200.412
Classificationofcosts
200.414
Indirect(F&A)costs
200.436
Depreciation
AppendixIII,C.8
Pre‐Award/SubawardGroup–P.Garvey(chair),S.Eastwick(RO,C&GS),K.Brown
(RO,C&GS),S.Flynn(RO,SRA),P.Thomas(RO,BillingCoordinator),M.Goss(COEG,
SponsoredProgramsCoordinator),L.Botner(RO,Director)
200.45
FixedAmountAwards
200.101
Applicability
200.110
Effective/ApplicabilityDate
200.419
CostAccountingStandards&DisclosureStatement
200.203
Noticesoffundingopportunities
200.201
200.206
200.207
200.208
200.209
200.210
200.330
200.332
200.331
200.413
200.407
200.306
200.456
Useofgrantagreements(includingfixedamtawards),cooperative
agreements,andcontracts
Standardapplicationrequirements
Specificconditions
Certificationsandrepresentations
pre‐awardcosts
InformationcontainedinaFederalaward
Subrecipientandcontractordeterminations
Fixedamountsubawards
Requirementsforpass‐throughentities
DirectCosts
Priorwrittenapproval
Costsharingormatching
Participantsupportcosts
ConflictofInterest/NonFiscalComplianceGroup–M.Palazuelos(chair),S.Hayes,
M.Palazuelos,OEIPRepresentative
200.112
ConflictofInterest
200.307
ProgramIncome
200.447
Insuranceandindemnification
200.448
Intellectualproperty
ProcurementGroup–D.Reese(chair,Procurement,Director),G.Walueff
(Procurement,AssociateDirector),A.Brown(COEG,Manager),S.Tompkins(RO,
C&GS),B.Carboni(Chemistry[CAS],Admin.Asst.III),J.Vamos(RO,SRA)
200.317through200.326ProcurementStandards
Inparticular:
200.318
Generalprocurementstandards
200.320
Methodsofprocurementtobefollowed
200.313
Equipment
200.474
Travelcosts
Compensation(EffortCertification)/HumanResources–D.Yasik(chair,RO,
EffortManager),A.Bloch(HR,Director),L.Paller(RO,C&GS),L.Sumler(Physical
Therapy[CHS],Sr.SponsoredProgramsCoodinator),D.Kirchner(CEOE,Business
AdministratorII),B.Maliner(CEHD,Sr.SponsoredProgramsCoordiantor)
200.430
Compensation–personalservices
200.431
Compensation–fringebenefits
PostAward–J.Ianni(co‐chair,RO,Assoc.Director)andD.Griffith(co‐chair,RO,
Asst.Director),S.Bledsoe(RO,SRA),S.Flynn(RO,SRA),D.Jory(RO,C&GS),M.
Rosario(COEG,SponsoredProgramsCoordinator),W.Cibroski(Chemistry[CAS],
SponsoredProgramsCoordinator),R.DeLooze(RO,BillingCoordinator)
200.343
Closeout
200.301
Performancemanagement
200.302
Financialmanagement
200.306
Costsharingormatching
200.307
ProgramIncome
200.413
Directcosts
200.407
Priorwrittenapproval
200.440
Exchangerates
200.474
Travelcosts
†—…ƒ–‹‘/Dissemination
.....–L.Botner(Co‐Chair,RO,ResearchDevelopment
Director),D.Barczak(Co‐Chair,RO,CommunicationsManager),C.Panchisin(Asst.
Director,SponsoredResearchAccounting),K.Sanford(RO,C&GS),K.Clark
(Psychology[CAS],BusinessAdministratorII),E.Lepine(HR,Sr.Training&
DevelopmentSpecialist),B.Kuhn(Procurement,Asst.Director),B.Cullis(LCBE,
Manager),S.Aravindan(RO,ComputingSupportSpecialist)
Websitewithinfo–links,documents,steeringcommitteeandworkinggroups
Training–whoandhowmuch
Itemstodisseminate
IT/SystemGroup–C.White(chair,RO,System&ReportingSpecialist),B.Raker(IT
MIS,Director),onanasneededbasis:J.Green(ITMIS,ITProjectLeaderI),J.Lynam
(ITWebDevelopment,Director),L.MarraKelly(GA,Manager)
Howdeterminefundingsubjecttoold/newregulations
Systemchangesneededtotighteninternalcontrols