Amy Roberts,
Appalachian State University
Steve Birkhofer, UNC Asheville
 Originally
referred to as A-81, the Super
Circular, or the Omni Circular
 Consolidates 8 previous Circulars
 All Federal funding agencies are required
to implement the Uniform Guidance.
 Included in the new guidance are
definitions, uniform administrative
requirements (both pre- and post-award),
cost principles, and audit requirements.
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Administrative requirements and cost
principles will apply to new and incremental
funding awarded after December 26, 2014.
Existing Federal awards will continue to be
governed by the terms and conditions under
which they were awarded.
Subpart F, Audit Requirements, will apply to
audits of non-Federal entity fiscal years
beginning on or after December 26, 2014 ( or
the first fiscal year that begins after December
26, 2014).
From the university perspective, the Uniform
Guidance will supersede OMB Circulars A110, A-21, and A-133.
OMB Circular A-133 (Audits)
 OMB Circular A-110 (Administrative Requirements
for Higher Ed, Hospitals and Non-Profits)
 OMB Circular A-21 (University cost principles)
 OMB Circular A-87 (State, Local and Indian Tribal
Gov. cost principles)
 OMB Circular A-122 (Not for profit cost principles)
 OMB Circular A-89 (Catalog of Federal Domestic
Assistance CFDA)
 OMB Circular A-102 (Grants and Cooperative
Agreements with State and Local Government)
 OMB CircularA-50 (Audit follow up)
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Subpart A – Acronyms and Definitions
Subpart B – General Provisions
Subpart C – Pre-Award Requirements and
Contents of Federal Awards
Subpart D – Post Federal Award Requirements
Subpart E – The Cost Principles
Subpart F – Audit Requirements
Appendices – I Funding Opportunities; II
Contract Provisions; III Indirect Costs (F&A)
+more!
COSO – Committee of
Sponsoring Organizations of
the Treadway Commission
 COFAR – Council on Financial
Assistance Reform
 EUI– Energy Usage Index
 FAIN– Federal Award
Identification No.
 FAC– Federal Audit
Clearing house
 FAPIIS – Federal Awardee
Performance & Integrity
Information System
GOCO – Government Owned
Contractor Operated
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IBS – Institutional Base Salary
IHE– Institution(s) of Higher Ed
PII– Personally Identifiable
Information
PRHP – Post Retirement
Health Plans
PTE– Pass through entity
REUI– Relative Energy Usage Index
SPOC – Single Point of
Contact
TFM – Treasury Financial
Manual
VAT – Value Added Tax
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200.12 Capital assets - now includes intangibles: IP and software
200.20 Computing devices - machines used to acquire, store, analyze,
process, and publish data and other information electronically, including
accessories (or “peripherals”) for printing, transmitting and receiving, or
storing electronic information
200.22 Contract - legal instrument by which a non-Federal entity
purchases property or services needed to carry out the project or program
under a Federal award unless transaction meets the definition of subaward.
 Focus on the nature of the relationship not what the agreement is called.
200.23 Contractor - entity that receives a contract as defined in 200.22
(Moving away from “vendor” terminology)
200.48 General Purpose Equipment now includes information technology
equipment /systems
200.58 Information Technology Systems includes
computing devices /software
200.61 Internal Controls -process designed to provide
reasonable assurance regarding achievement of objectives:
◦ (a) Effectiveness and efficiency of operations
◦ (b) Reliability of reporting for internal /external use
◦ (c) Compliance with applicable laws and regs
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200.67 Micro-purchase - a purchase of supplies or services using
simplified acquisition procedures, where aggregate amount
doesn’t exceed the micro-purchase threshold – currently $3k
200.75 Participant support costs -direct costs for items such as
stipends or subsistence allowances, travel allowances, registration
fees paid to or on behalf of participants or trainees (but not
employees) in connection with conferences, or training projects.
200.80 Program Income - now includes license fees and royalties
on patents and copyrights. The Federal awarding agency may
negotiate agreements with recipients regarding appropriate uses
of income earned after the period of performance as part of the
grant closeout process.
200.94 Supplies - tangible personal property not described in as
Equipment (200.33). A computing device is a supply if the
acquisition cost is less than the lesser of the capitalization level
established by the non-Federal entity for financial statement
purposes or $5,000, regardless of the length of its useful life.
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200.112 Conflict of interest - The Federal awarding
agency must establish conflict of interest policies for
Federal awards. The non-Federal entity must disclose in
writing any *potential* conflict of interest to the Federal
awarding agency or pass-through entity in accordance
with applicable Federal awarding agency policy.
200.113 Mandatory disclosures - The non-Federal
entity or applicant for a Federal award must disclose, in
a timely manner, in writing to the Federal awarding
agency or pass-through entity all violations of Federal
criminal law involving fraud, bribery, or gratuity
violations potentially affecting the Federal award.
Failure to make required disclosures can result in any of
the remedies described in §200.338 Remedies for
noncompliance, including suspension or
debarment.
200.210:
Provides a standard set of 15 data elements which
must be provided in all Federal awards either in full
text or by reference
Provides guidance on Federal Awarding Agency,
Program, or Award Specific Terms and Conditions
Requires Federal awarding agencies to include an
indication of the timing and scope of expected
performance as related to the outcomes intended to
be achieved
 In some instances, (e.g., discretionary research
awards) this may be limited to submission of
technical performance reports
200.301:
Provides more robust guidance to Federal agencies
to measure performance in a way that will help the
Federal awarding agency and other non-Federal
entities to improve program outcomes, share
lessons learned, and spread the adoption of
promising practices.
Federal awarding agencies must require recipients
to use OMB-approved standard government-wide
information collections to provide financial and
performance information.
Recipients must be required to relate financial data
to performance accomplishments, and must also
provide cost information to demonstrate cost
effective practices.
200.303, Entities must:
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Establish and maintain effective internal control over the
award to provide reasonable assurance that the entity is
managing the Federal award in compliance with Federal
statutes, regulations, and the terms and conditions of the
award.
Evaluate and monitor compliance
Take prompt action on audit
findings
Safeguard protected personally
identifiable information
200.306:
For federal research proposals, voluntary committed
cost sharing is not expected, and cannot be used as a
factor during the merit review of applications or
proposals, except where required by statute.
May be considered if it is both in accordance with
Federal awarding agency regulations and specified in a
notice of funding opportunity.
Only mandatory cost sharing or cost sharing specifically
committed in the project budget must be included in the
organized research base for computing the indirect (F&A)
cost rate or reflected in allocation of indirect costs.
200.308:
 Prior approval to transfer from participant support costs
 Restriction on re-budgeting of training costs removed
 New language better reflects that project directors can be
away from campus yet remain engaged in the project at
proposed /awarded levels. Prior approval only required in
the event that disengagement from the project occurs
during the absence.
“The disengagement from the project for more than three
months, or a 25 percent reduction in time devoted to the
project, by the approved project director or principal
investigator”
200.313, Property records must be maintained
that include:
description of the property
serial number or other identification number
 source of funding for the property (including FAIN
 who holds title
acquisition date
cost of the property
% of Federal participation in the project costs for the award
under which the property was acquired
location,
use and condition of the property
any ultimate disposition data including the date of disposal
and sale price of the property.
200.314: Title to supplies vest in the nonFederal entity upon acquisition.
200.453: Residual inventory of unused supplies
> $5k at completion of the federal project and
not needed for any other Federal award, can be
retained for use on other activities or sold, but
the federal government must be compensated
for its share. The amount of compensation is
computed in the same manner as equipment
sold to 3rd party.
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200.318(c)(1) - The non-Federal entity
must maintain written standards of conduct covering
conflicts of interest and governing the performance of its
employees engaged in the selection, award, and
administration of contracts.
200.318(c)(2) - new provision that covers organizational
conflict of interest
200.319: Competition - The non-Federal entity must
conduct procurements in a manner providing full and
open competition, and that prohibits the use of
statutorily or administratively imposed state or local
geographical preferences in the evaluations of bids or
proposals, except in those cases where applicable Federal
statutes expressly mandated/encouraged.
Methods of procurement to be followed –
 Includes a prescriptive list of 5 procurement methods
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(a) Procurement by micro-purchases
(b) Procurement by small purchase procedures.
(c) Procurement by sealed bids (formal advertising).
(d) Procurement by competitive proposals.
(f) Procurement by noncompetitive proposals.
Procurement by micro-purchase: acquisition of supplies/services
<$3k. To the extent practicable, the non-Federal entity must
distribute micro-purchases equitably among qualified suppliers.
Micro-purchases may be awarded without soliciting competitive
quotations if the non-Federal entity considers the price to be
reasonable.
 New category of micro-purchase which appears to allow
purchases of up to $3k without competition
 Implication: purchases > $3k would have to be competitive –
what about P-Card purchases > $3k???
Methods of Procurement - Noncompetitive proposals –
revised to clarify that solicitation of a proposal from
only one source may be used only when one or more
of the following apply:
The item is available only from a single source
The public exigency or emergency for the requirement
will not permit a delay resulting from competitive
solicitation
The Federal awarding agency (or pass-through
entity) expressly authorizes this method in
response to a written request
After solicitation of a number of sources,
competition is determined inadequate
200.330: Pass-through entities must determine when agreements
made for disbursement of Federal program funds casts the party
receiving the funds in the role of subrecipient or contractor
Contractors:
 Contract executed to obtain goods and services for the non-Federal entity’s own
use and creates a procurement relationship with the contractor
 Provide goods and services within normal business operations, normally in a
competitive environment
 Provide similar goods and services to many different purchasers
 Provide goods /services ancillary to the operation of the Federal program
 Not subject to compliance requirements as a result of the agreement
Subrecipients:
 Carry out a portion of a Federal award/creates a Federal assistance relationship
 Entity is eligible to receive Federal assistance
 Performance measured in relation to whether objectives of Federal program met
 Has responsibility for programmatic decision making
 Must adhere to applicable Federal program requirements
specified in award
 Uses the Federal funds to carry out a program for a public purpose
specified in authorizing statute, as opposed to providing goods and
services for the benefit of a pass-through entity
200.331(b): Must evaluate subrecipients risk of non-compliance
with Federal statutes, regulations, and terms and conditions of
the subaward to determine the appropriate subrecipient
monitoring. May include such factors as:
 Experience with the same or similar awards
 Results of previous audits
 Whether subrecipient has new personnel or new / substantially
changed systems
 Extent and result of federal awarding agency monitoring of the
subrecipient
 Depending on the risk assessment:
 Consider if specific subaward conditions are needed
 Provide subrecipients with training/technical assistance
 Perform on-site reviews
 Arrange for agreed-upon-procedure engagements
(requires prior approval, 200.425).
200.331, The pass-through entity must:
 Include in the subaward (and when changes are made):
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Federal award identification, e.g., DUNS number
Indirect cost rate for the Federal Award (including if de minimis rate is charged)
Requirements imposed by the pass-through entity
Requirement to provide access to records for audit
Monitor subrecipients
 Verify subrecipients have audits in accordance with Subpart F
 Make any necessary adjustment to the pass-through entity’s records based on
reviews and audits of subrecipients
 Consider actions to address subrecipient noncompliance
 Ensure award is used for authorized purpose and goals are achieved
 Ensure financial and programmatic reports are received and reviewed
 Follow-up to ensure subrecipient takes appropriate action on all deficiencies
pertaining to the subaward identified through audits, on-site reviews, other means
 Issue management decision for audit findings pertaining to subawards
200.415 Required Certifications
“By signing this report, I certify to the best of my
knowledge and belief that the report is true,
complete, and accurate, and the expenditures,
disbursements and cash receipts are for the
purposes and objectives set forth in the terms and
conditions of the Federal award. I am aware that
any false, fictitious, or fraudulent information, or
the omission of any material fact, may subject me
to criminal, civil or administrative penalties for
fraud, false statements, false claims or otherwise.
(U.S. Code Title 18, Section 1001 and Title 31,
Sections 3729–3730 and 3801–3812).’’
200.413 (c) - Salaries of admin & clerical
staff should normally be treated as indirect
(F&A) costs. Direct charging may be appropriate
if all of the following conditions are met:
Administrative /clerical services are integral to
the project or activity
Individuals involved can be specifically identified
with the project or activity
Such costs are explicitly included in the budget
or have the prior written approval of the Federal
awarding agency
The costs are not also recovered as indirect costs
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200.414 Indirect Costs (F&A) - Any non-Federal
entity that has a federally negotiated indirect cost
rate may apply for a one-time extension of a
current negotiated indirect cost rates for a period
of up to four years
Appendix III to Part 200 - A utility cost
adjustment of up to 1.3 percentage points may
be included in the negotiated indirect cost rate
of the IHE for organized research
Periodic certifications of effort are no longer explicitly required,
and previously described acceptable methods of allocating payroll
to sponsored projects have been removed. Increased emphasis
placed on internal controls. The concept of IBS is now included.
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200.430 (h) (4) (ii): Entity establishes a consistent written
definition of work covered by institutional base salary (IBS)
which is specific enough to determine when work beyond that
level has occurred. This may be described in appointment
letter or other documentation.
200.430 (8) (viii) (c) (x): It is recognized that teaching,
research, service, and administration are often inextricably
intermingled in an academic setting. When recording salaries
and wages charged to Federal awards for IHEs, a precise
assessment of factors that contribute to costs is therefore not
always feasible, nor is it expected.
200.413 – Direct Costs - Removal of the “major
project” requirement; recognizes admin workload
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200.414 - Indirect (F&A) Costs - A 10% de minimis
IDC rate is now available to “any non-Federal entity
that has never received a negotiated indirect cost rate,
except for those non-Federal entities described in
Appendix VII to Part 200 . . . may elect to charge a de
minimis rate of 10% of modified total direct costs
(MTDC) which may be used indefinitely. If chosen, the
entity must use the 10% rate on all federal awards until
it negotiates an approved rate with their
cognizant agency.
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200.440 – Exchange Rates (new): Allows for cost increases from
fluctuations in exchange rates with certain conditions being met.
200.453 – Materials /Supplies Costs, Including Computing Devices:
Charging computing devices and associated supplies as direct costs is
allowable for devices essential and allocable, but not solely dedicated,
to performance of a federal award.
Computing devices, defined as supplies when the cost is the lesser of
the entity’s capitalization level of $5000, are subject to the less
burdensome administrative requirements of supplies (as opposed to
equipment) if the acquisition cost is less than the capitalization
threshold.
200.461 – Publication and Printing Costs: Paragraph (c) resolves a
long-standing issue with charges necessary to publish
research results, which typically occur after expiration,
but are otherwise allowable costs of an award.
200.330 – Single Audit threshold: $500k to $750k.
200.516 - Audit Findings threshold: $10k to $25k
200.516(b)(6) Requires that questioned costs be
identified by CFDA number and FAIN
200.516(b)(8) Requires identification of repeat prior
audit findings by number
200.516(c) Requires findings numbers format
Questions or Comments?