OMB “Super Circular”: Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (2 CFR, Part 200) (Effective December 26, 2014)
Subpart A—Acronyms and Definitions
Subpart B—General Provisions
Subpart C—Pre-Federal Award Requirements and Contents of Federal Awards
Subpart D—Post Federal Award Requirements
Subpart E—Cost Principles
Subpart F—Audit Requirements
Auditors are required to follow the provisions of 2 CFR part 200, subpart F, and the Supplement. The Compliance Supplement is effective for audits of fiscal years beginning after June 30, 2016. Appendix XI to Part 200—Compliance Supplement
The Federal Audit Clearinghouse (FAC) operates on behalf of the Office of Management and Budget (OMB) and its primary purposes are to:
1. Collect OMB Circular A-133 submissions via the automated “Internet Data Entry System” (IDES).
2. Disseminate audit information to Federal agencies and the public.
3. Support OMB oversight and assessment of Federal award audit requirements.
4. Assist Federal cognizant and oversight agencies in obtaining OMB Circular A-133 data and reporting packages.
OMB Circulars (Applicable to awards made prior to December 26, 2014)
OMB Circular A-102: Grants and Cooperative Agreements with State and Local Governments (10/07/1994) (further amended 08/29/1997)
On March 12, 1987, the President directed the Federal grantmaking agencies to issue a grants management common rule to adopt governmentwide terms and conditions for grants to States and Local governments. In 1988, OMB revised Circular A-102 to include guidance to Federal agencies on matters not covered by the grants management common rule. The attachments to Circular A-102 were replaced by the grants management common rule; see the agency regulations (such as HHS at 45 CFR 92) to obtain a complete version of the common rule.
OMB Circular A-110: Uniform Administrative Requirements for Grants and Other Agreements with Institutions of Higher Education, Hospitals and Other Non-Profit Organizations(11/19/1993) (further amended 09/30/1999)
OMB Circular A-87, Cost Principles for State, Local, and Indian Tribal Governments
OMB Circular A-21, Cost Principles for Educational Institutions (05/10/2004)
OMB Circular A-122, Cost Principles for Non-Profit Organizations (05/10/2014)
OMB Circular A-133, Entities that receive federal funds are subject to audit requirements that are commonly referred to as single audits. Among other things, the Single Audit Act Amendments of 1996 are intended to promote sound financial management, including effective internal control, with respect to federal awards administered by state and local governments and not-for-profit organizations.
Specific Award Requirements
Universal Identifier and System for Award Management 2 CFR 25
This part provides guidance to agencies to establish: (a) The unique entity identifier as a universal identifier for Federal financial assistance applicants, as well as recipients and their direct subrecipients. (b) The System for Award Management (SAM) as the repository for standard information about applicants and recipients.
Reporting Subaward and Executive Compensation Information 2 CFR 170
Agencies must establish requirements for recipients’ reporting of information on subawards and executive total compensation, as required by the Federal Funding Accountability and Transparency Act of 2006.
Award Term for Trafficking in Persons 2 CFR 175
This part establishes a Governmentwide award term for grants and cooperative agreements to implement the requirement in paragraph (g) of section 106 of the Trafficking Victims Protection Act of 2000 (TVPA), as amended (22 U.S.C. 7104(g).
Governmentwide Requirements for Drug-Free Workplace 2 CFR 182
Office of Management and Budget (OMB) guidance for Federal agencies on the portion of the Drug-Free Workplace Act of 1988 (41 U.S.C. 701-707, as amended) that applies to grants. It also applies the provisions of the Act to cooperative agreements and other financial assistance awards, as a matter of Federal Government policy. The Drug-Free Workplace Act of 1988 requires some Federal contractors and all Federal grantees to agree that they will provide drug-free workplaces as a precondition of receiving a contract or grant from a Federal agency.
Governmentwide Debarment and Suspension 2 CFR 180
This part provides Office of Management and Budget (OMB) guidance for Federal agencies on the governmentwide debarment and suspension system for nonprocurement programs and activities. These regulations restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities.”
The Excluded Parties List System (EPLS) in SAMS (System for Awards Management) maintains the names and other information about persons who are prohibited from participating in federal procurement and non-procurement transactions. Federal agencies and grantees are required to check EPLS prior to opening bids or making awards.
Intangible Property 2 CFR §200.315
“(c) The non-Federal entity is subject to applicable regulations governing patents and inventions, including governmentwide regulations issued by the Department of Commerce at 37 CFR Part 401, “Rights to Inventions Made by Nonprofit Organizations and Small Business Firms Under Government Awards, Contracts and Cooperative Agreements.”
Enacted on December 12, 1980, the Bayh-Dole Act (P.L. 96-517, Patent and Trademark Act Amendments of 1980) created a uniform patent policy among the many federal agencies that fund research, enabling small businesses and non-profit organizations, including universities, to retain title to inventions made under federally-funded research programs. This legislation was co-sponsored by Senators Birch Bayh of Indiana and Robert Dole of Kansas. The Bayh-Dole Act was especially instrumental in encouraging universities to participate in technology transfer activities.
Contracting with small and minority businesses, women’s business enterprises, and labor surplus area firms 2 CFR §200.321
“A non-Federal entity must take all necessary affirmative steps to assure that minority businesses, women’s business enterprises, and labor surplus area firms are used when possible.”
Procurement of recovered materials 2 CFR §200.322
“A non-Federal entity that is a state agency or agency of a political subdivision of a state and its contractors must comply with section 6002 of the Solid Waste Disposal Act, as amended by the Resource Conservation and Recovery Act.”
Contract Provisions for Non-Federal Entity Contracts under Federal Awards 2 CFR §200.326
“The non-Federal entity’s contracts must contain the applicable provisions described in Appendix II to Part 200—Contract Provisions for non-Federal Entity Contracts Under Federal Awards.”