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OJP issued a revised Financial guide, incorporating changes required by Uniform Guidance, in March 2015. The OJP Financial Guide, 2014 edition, will apply and will be kept available on the OJP website. Indirect cost rates for non-Federal entities will remain in effect until they are re-negotiated.įederal awarding agencies will use Uniform Guidance to renegotiate an indirect cost rate for a non-Federal entity for the fiscal year. Recipients may adjust their systems to comply with the Uniform Guidance any time after December 26, 2014, but must specify in documentation which rules they are applying. Uniform Guidance ( 2 CFR subpart F, Audit requirement) guides audit requirements for fiscal years dated:
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OMB Circular A-133 guides audit requirements for fiscal years dated: For supplemental awards, the Uniform Guidance applies to the supplemental funding, and by award condition to all unobligated funding (including funding awarded before Dec. Uniform Guidance determines terms and conditions for new awards and funding increments to existing awards. Guidance for Administrative Requirements and Cost Principles: Uniform Guidance (2 CFR 200) applies.Įxisting terms and conditions of award agreements will continue In addition, for Non-profit grantees, 28 CFR part 70 and for State and Local government, 28 CFR part 66, as existed on the award date applies. Guidance for Administrative Requirements and Cost Principles: 2 CRF 215 or OMB Circular A-110, 2 CFR 225, 2 CFR 220, or 2 CFR 230.
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To meet these goals, the Uniform Guidance includes provisions to achieve the following policy reforms: Strengthening oversight of federal awards to reduce the risk of waste, fraud and abuse.Streamlining regulations to ease administrative burden and.The Uniform Guidance identifies the goals of grants reform as: Purpose / Objective of the Uniform Guidance The Uniform Guidance was the result of two presidential directives Executive Order 13520 on Reducing Improper Payments, and the Presidential Memorandum on Administrative Flexibility, Lower Costs, and Better Results for State, Local, and Tribal Governments.The Uniform Guidance was the result of years of collaboration between federal grant-making agencies, recipients, and other stakeholders from the grants community.Uniform Guidance, sometimes referred to as the “Supercircular” or “Omnicircular” provides a streamlined government-wide framework for grants administration and management that consolidates requirements from eight OMB Circulars.On December 26, 2014, the Office of Management and Budget (OMB) published the Uniform Guidance: Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards in the Federal Register.