Federal Guidance

OMB “Super Circular”: Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Effective December 26, 2014)  2 CFR, Part 200

§200.110   Effective/applicability date:
(a) The standards set forth in this part which affect administration of  Federal awards issued by Federal agencies become effective once implemented by Federal agencies or when any future amendment to this part becomes final. Federal agencies must implement the policies and procedures applicable to Federal awards by promulgating a regulation to be effective by December 26, 2014 unless different provisions are required by statute or approved by OMB.
(b) The standards set forth in Subpart F—Audit Requirements of this part and any other standards which apply directly to Federal agencies will be effective December 26, 2013 and will apply to audits of fiscal years beginning on or after December 26, 2014.

Appendix XI to Part 200—Compliance Supplement

OMB Circulars (Applicable to awards made prior to December 26, 2014)

Administrative Requirements

  • 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)

Cost Principles

Audit Requirements

  • 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.

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.

Specific Award Requirements

  1. 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.
  2. 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.
  3. Suspension and debarment 2 CFR 200.212
    “Non-federal entities and contractors are subject to the non-procurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, 2 CFR part 180. 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.
  4. 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.
  5. 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.”
  6. 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.”
  7. 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.”