Office of Sponsored Programs
The Graduate School

Uniform Guidance

What is the Uniform Guidance?

The “联邦奖励的统一管理要求、成本原则和审计要求, 通过了“统一指导”，以巩固和简化管理联邦拨款管理的监管框架，并提高效率和透明度.  It replaces and consolidates eight (8) Office of Management and Budget (OMB) circulars, 包括过去几十年来指导十大博彩推荐排名州立大学接受和管理联邦拨款的那些通知, OMB A-21 (Cost Principles), OMB A-110 (Administrative Requirements) and OMB A-133 (Audit Requirements).

When does the Uniform Guidance take effect?

The “Uniform Guidance” will take effect on December 26, 2014 and will apply to new awards and incremental funding on existing awards (e.g., Year two of a three-year federal grant) received after December 26, 2014.
Federal awards that were fully funded prior to December 26, 2014年将继续受授予时存在的条款和条件的约束.e.，在大多数情况下，先前资助的奖励将由OMB通告A-21、A-110和A-133管理。.

How will the Uniform Guidance impact Montclair State University?

A summary of major applicable changes and their impact is listed in the table below.  With regard to the allowability of items of cost on federal grants, little has changed.  However, 一些值得注意的变化包括在某些条件下允许联邦裁决的行政费用.  In addition, the treatment of “computing devices” has been modified to include printers, peripherals, storage devices, etc.，并且对于特定项目必不可少和可分配的设备是允许的，但不允许 solely 专注于该项目的性能(就像之前指导方针下的情况一样).
其他变化涉及大学接受和管理联邦奖励的要求.  For example, 大学必须扩大其财务利益冲突政策，以适用于所有联邦拨款，而不管资助它们的机构是谁(先前的法规将FCOI申请仅限于PHS和NSF资助的项目)。.  《十大博彩推荐排名》还对联邦机构与联邦受奖人的互动提出了额外的要求.g., 60-day advance notice of funding opportunities).
The Uniform Guidance is organized into six (6) subparts, A-F, and 11 appendices. The subparts are summarized below.

  • A (Acronyms and Definitions)
  • B (General Provisions)
  • C (Pre-Award Requirements and Contents of Federal Awards)
  • D (Post-Award Requirements)
  • E (Cost Principles)
  • F (Audit Requirements)

To follow is a partial list of some of the major changes that will, or may have impact on Montclair State University:

Summary of Uniform Guidance and Impact
Topic Subpart (section) Federal Policy Change Intended Impact
Funding Opportunity Advance Notice C (§200.203) 联邦机构必须在截止日期前至少60天通知公众所有的资助机会, with some exceptions. No funding opportunity may be available for less than 30 days. Applicants will have additional time to prepare applications for submission.
Federal Agency Review of Risk Posed by Applicants C (§200.204) 在颁发裁决之前，联邦机构需要审查现有信息(如.g., financial data) and evaluate risk. Prior to award, 机构可以要求大学提供有关其业绩历史的额外数据, financial reporting, and quality of management systems.
Subrecipient vs. Contractor Determination C (§200.330) 大学必须根据具体情况确定它为支付联邦资金所做的每项协议是否将接受资金的一方置于次级接受者或承包商的角色. 联邦授予机构可以提供并要求大学遵守额外的指导，以支持这些决定 是否可以要求大学在分包之前向联邦资助机构提供关于传递实体的额外报告.  However, 联邦机构将提供与子合同相关的额外信息的指导.
Cost-Sharing D (§200.306)
  • 除非法律另有规定，联邦研究提案禁止自愿承诺分摊费用.
  • Cost-sharing will not be used as a factor in the review of applications, and is only required if specified in the funding opportunity announcement.
 该大学目前适用于国家科学基金资助的政策现已扩展到所有联邦资助的资助.  提案将根据不考虑自愿分担费用承诺的审查标准进行评判.
Financial and Program Management D (§200.301)
  • Federal agencies must collect standardized “performance data” elements.
  • Performance is measured to improve performance outcomes.
  • 大学将被要求展示负责任的采购和成本计算做法.
 向联邦资助的机构报告绩效，确保加强对联邦政府的问责.
Fixed Amount Subawards D (§200.332) With prior written approval from the federal awarding agency, 传递实体可以根据固定金额提供子奖励，最高可达简化采买门槛(150美元),000), 但分项奖励必须符合第2c条规定的定额奖励要求.F.R. §200.201(赠款协议(含定额奖励)、合作协议、合同的使用). 为联合国大学向次级接受者发放固定价格合同提供灵活性.  For example, where familiarity might not exist, payment might be based on performance or deliverables.
Subrecipient Monitoring and Management  D (§200.301)
  • Institutions must evaluate each subrecipient’s risk of noncompliance with Federal statutes, regulations, and the terms and conditions of the subaward.
  • 大学必须在授予时在子授予协议中包含额外的数据元素.
  • 联合国大学必须在必要时监测次级受援国的活动，以确保财政和方案的遵守.
  • 大学必须获得分接受者的财务和方案记录，以满足联邦机构的审计要求.
  • 大学必须包括一份管理决定，以审查联邦奖励次级接受者的弱点，并采取后续行动以确保采取纠正行动.
 在签订联邦资助的分包合同时，大学必须满足特定的授予前和授予后评估和监督要求.
Procurement Standards D (§200.317-326) 购买价值3美元的商品和服务必须遵循的详细采购方法,000 or more with the use of federal funds. Note: OMB is providing a one-year grace period to December 26, 2015 for universities to comply with these standards. 期望看到大学的采购政策的变化，以确保符合这些新标准.
Major Cost-Principle Changes
(not including effort reporting)		 E (§200.400-§200.475)
  • 如果行政和文书人员的工资是项目的一部分，并明确包括在项目预算中，则可以直接允许, if approved in advance by the sponsor.
  • Computing devices are treated as supplies provided their cost is less than $5,000.  Computing devices are those devices “that acquire, store, analyze, process, and publish data and other information electronically, including accessories (or “peripherals”) for printing, transmitting and receiving, or storing electronic information.”
  • Residual materials/supplies in excess of $5,000 upon completion of a project can be retained for use on other activities.
  • Subrecipients must use a federally negotiated indirect cost rate, or a de minimus rate of 10% of modified total direct costs (MTDC).
 增加了对项目成功至关重要的提案成本和奖励管理的灵活性.
Time and Effort Reporting E (§200.430)
  • Simplifies Reporting Requirements for Time and Effort:
  • Eliminates effort reporting examples  from A-21
 如果遵循联邦指导方针，大学将有更大的灵活性来实施自己的系统来报告工作, e.g., frequency of reporting.

Other Resources

Council on Financial Assistance Reform  (COFAR), “联邦奖励的统一管理要求、成本原则和审计要求.” (Includes FAQ)

Attain, Inc.  “OMB Grants Management and Reform”

Questions?

Please contact: osp@concordetablet.com, or x4128.