The Catholic University of America

Summary of Federal Laws

OMB Supercircular-2 CFR Part 200

Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards

  2 CFR §§ 200.317-326 (procurement rules)
 

2 CFR §§ 200.330-332 (subrecipient and monitoring rules)


Effective Dec. 17, 2014, OMB circulars A-133, A-21, and A-110 have been combined into one document, the Supercircular, located at 2 CFR 200. This new document applies to all grants (and cooperative agreements and loan agreements) issued on or after Dec. 26th, 2014. Existing federal awards will continue to be governed by the terms and conditions that were made at the time the Awards had been administered unless there was an incremental funding action after 12-26-14. The changes apply to sub-awards as well.

NCURA has issued guidance on the new SuperCircular titled How to Implement OMB's Uniform Guidance.

Dec. 26, 2013 Final Guidance on Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards was published by OMB in the Federal Register. The final guidance, referred to as the Super-circular or the Omni-Circular contains a number of change of interest to those responsible for federally sponsored projects.  This guidance streamlines requirements from 8 separate OMB circulars, and supercedes those circulars. This includes guidance on administrative rules, cost principles, and audit requirements. The new guidance becomes effective upon each federal agency's implementation of the regulations. See the Ropes and Gray summary of Jan. 3, 2014 which describes many of the changes.

 

80 Fed. Reg. 67261, Nov. 2, 2015, Department of Education Final Regulations adopting OMB guidance in Title II of the CFR as final regulations of the Department. The regulations are effective Dec. 2, 2015.

 

Q and A

Q: How do I create a subaward template that tracks the new rules?

A. Right now, to create a full subaward template (say, for a UG award), you will do the following -all selected from the National Academies of Sciences Federal Demonstration Parnership page.   There is extensive information on this page about how to use the templates and what to use for what sets of circumstances (UG subaward, non-UG subward, modifications, foreign, etc.)   But to create a generic, cost-reimbursement federal subaward, do the following:

  1. Pick either a cost-reimbursement subaward OR a fixed price subaward face page
  2. Add Attachment 1 (that contains the compliance requirements you were looking for)
  3. Add Generic Attachment 2 (To be used in the interim while new Attachments 2s are being developed, and as the Federal agencies release specific terms and conditions.  Pass-through entities (PTEs) should attach their prime notice of award to Attachment 2, and redact information as necessary)
  4. Add Attachment 3A (to provide your points of contact as the pass-through entity)
  5. Add Attachment 3B (to obtain your subrecipient's points of contact)
  6. Add Attachment 3 C IF your subrecipient does not have its own SAM record and thus needs to report its 5 most highly compensated officers
  7. Add Attachment 4 to add in your reporting requirements
  8. Add either the cost-reimbursement Attachment 5 for the statement of work, budget, cost-sharing, and F&A rates information OR the fixed price Attachment 5 as relevant

You can add all the pages into Adobe and create a single file. You can also pre-fill things like the cover page and Attachment 3A with your institution's data and then use those pages as part of your template.
After the new Research Terms and Conditions are released, with corresponding agency-specific guidelines, all of this will be updated. (answer dated 11-23-15 courtesy of Pamela Webb, Associate Vice President for Sponsored Projects, University of Minnesota)

Note from Jennifer Baron, MBA, Executive Director, JHU University Research Administration: All of the certifications are incorporated by reference via #11 on the face page. We are working on a compliance attachment that would have choices that are project specific, such as IRB. That should be out early next fall.

 

 Resources

COGR (Council on Government Relations)

FAQ 8-29-14 presented by COFAR*


COFAR on Financial Assistance Reform 2 CFR 200: Uniform Guidance*

OMB Uniform Guidance for Federal Awards at MAXIMUS.com-includes good reference charts comparing old and new rules

Maryland CPAs PowerPoint on Federal Grant Compliance-4-25-2014

National Academies of Sciences Federal Demonstration Parnership page

note:  All OMB circulars can be accessed online

 

 

 

 

 

updated 11-24-15 to add Q and A