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2CFR 200 Uniform Administrative Requirements, Cost

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Presented by: Dan Parker/FHWA
Streamlines the language from eight OMB circulars to one consolidated
set of guidance. The following have been combined in this document:
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A-21 Cost Principles for Educational Institutions
A-87 Cost Principles for State, Local and Indian Tribal Governments
A-89 Federal Domestic Assistance Program Information
A-102 Awards and Cooperative Agreements with State and Local
Governments
A-110 Uniform Administrative Requirements for Awards and Other
Agreements with Institutions of Higher Education, Hospitals and
other Non-Profit Organizations
A-122 Cost Principles for Non-Profit Organizations
A-133 Audits of States, Local Governments and Non-Profit
Organizations
A-50 Audit Follow-Up, (as related to Single Audits)
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Focuses Federal Resources on Improving
Performance and Outcomes
Ensures Integrity of Federal Funds with
Stakeholders
Effective December 26, 2014
Cancels 49 CFR Parts 18 and 19
Application and Policy Implementation
2 CFR 200- Introduction
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New Awards authorized on or after Dec 26,
2014
Project Modifications made on or after Dec 26,
2014
Audit Requirements – apply to audits of nonFederal entity fiscal years beginning on or after
Dec 26, 2014
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Federal Award versus Contract
Federal Award
◦ Uniform Guidance requirements
◦ Subject to Single Audit Threshold
Contract
◦ Utilized to purchase property or services to
carry out Award
◦ FAR requirements
◦ NOT subject to Single Audit Threshold
Subpart A §200.0-200.99
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Performance Measurement §200.301
Greater Focus on Internal Controls §200.303
Payments §200.305
Period of Performance §200.309
Greater Responsibilities for Sub-recipient
Monitoring §200.331
Project Closeout §200.343 thru §200.345
Subpart D §200.300200.345
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Performance Measurement
Must relate financial data to performance
accomplishments
Demonstrate cost effective practices
23 U.S.C. 150 Federal-aid Highway Program
Performance Management Measures
Not applicable to FHWA Awards under Title 23
Chapter 1
Enhanced and Proactive Oversight
Subpart D §200.300200.345
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Consider them Earlier in the Process
Provide Reasonable Assurance
Exercise Judgment - Appropriate and Cost
Effective based on the circumstances
Safeguard Personally Identifiable Information
(PII)
Subpart D §200.300200.345
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CMIA Treasury/State Agreements minimize New
Restrictions for Payments to States
23 U.S.C. 121 limits payments to costs incurred
to date plus federal share of value of stockpiled
material
Pass-through entities (State DOT) must:
◦ Allow sub-recipients to submit requests for
reimbursement at least monthly
◦ Make payment within 30 calendar days after
receipt of the billing
Subpart D §200.300200.345
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Imposes a period when project costs can be
incurred
◦ Start Date (Project Effective Authorization
Date) through the End Date
Based on States Estimated Project Schedule
FMIS Requirements
Advance Construction Impacts
Subpart D §200.300200.345
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Subawards include required data elements and
requirements
Pre-award Risk Assessment
Risk Based Oversight Framework
Monitor the activities of the subrecipient
Subpart D §200.300200.345
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90 days after the agreement end date recipient
submits:
◦ All Eligible Incurred Costs
◦ Performance and Financial Reports
◦ Specified Project Records
Project Closure no later than 1 Year later
Subpart D §200.300200.345
• Generally Consistent with OMB A-87 or 2 CFR 225
• Indirect Costs
• Negotiated Rates: one-time extension of up to 4
years
• Use ICAP – If the state or local government receives
more than $35 million in Federal funds
• Use de minimus rate of 10% - If a non-Federal
entity receives $35 million or less in total Federal
awards (could be applied to sub-recipients such as
LPAs)
• Narrative Cost Allocation Methods - Use of Appendix
VII
Subpart E §200.400200.475
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Generally Consistent with OMB A-133
Applicable to audits of non-Federal entity fiscal
years beginning on or after Dec 26, 2014
Increased Threshold for Single Audits
◦ Increased from $500,000 to $750,000
Updated Single Audit Compliance Supplement
https://www.whitehouse.gov/omb/circulars/a133_compliance_supplement_2015
Subpart F §200.500200.521
 §200.90-
State
 §200.306- Cost Sharing or Matching
 Stockpile Material and Toll/Bridge Credits
 §200.307-
Program Income-
 ROW Proceeds
 §200.317-
Procurements by States
 State Policies and Procedures and Specific Methods
 Sub-recipients
2 CFR 200- Deviations
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Project Agreement End Date
Impact of Period of Performance on AC
Projects
Procurement by State and subrecipients
De minimis rate/definition of MTDC
Subrecipient monitoring requirements
 2CFR200 URL
http://www.ecfr.gov/cgi-bin/textidx?tpl=/ecfrbrowse/Title02/2cfr200_main_02.tpl
 Council on Financial Assistance Reform (COFAR)
https://cfo.gov/cofar/
 FHWA Policy and Guidance Center
http://www.fhwa.dot.gov/pgc/
 2 CFR 200 Implementation Guidance
2 CFR 200- Resources
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