# Presentation: 854786

## Public Law 106-107Grants.govGMLoBGovernment-wide Standardization 

- Tyson Whitney
- Office of Federal Financial Management
- Office of Management and Budget

## Overview of Initiatives
Standardization Objectives
Grants Streamlining Structure
P.L. 106-107 Workgroup Efforts
Pre-Award
Post Award
Training & Certification
Audit Oversight
Selected Resources

- Overview of Initiatives
- Standardization Objectives
- Grants Streamlining Structure
- P.L. 106-107 Workgroup Efforts
- Pre-Award
- Post Award
- Training & Certification
- Audit Oversight
- Selected Resources

## One place for all grants administration policies
Title 2 Code of Federal Regulations (CFR)

One Catalog with all assistance programs listed
Catalog of Federal Domestic Assistance (CFDA) registration required 

One Common Front-End Portal for finding and applying for grants
Grants.gov
Central Contractor Registry registration required
Duns & Bradstreet Universal Number (DUNS) required		

- One place for all grants administration policies
- Title 2 Code of Federal Regulations (CFR)
- One Catalog with all assistance programs listed
- Catalog of Federal Domestic Assistance (CFDA) registration required
- One Common Front-End Portal for finding and applying for grants
- Grants.gov
- Central Contractor Registry registration required
- Duns & Bradstreet Universal Number (DUNS) required

**Notes:**
Goals 
Policy and business process focus:
Improve Effectiveness and Performance
Simplify Application and Reporting
Improve Delivery of Service

## One announcement format of assistance opportunities
Standard format, regardless of where posted
Announcement synopses available electronically
Grants Management Line of Business: common back-end systems for the post-award grants lifecycle (GMLoB)
A business process and/or technology based shared service made available to government agencies. 
Common Post-Award reporting formats

- One announcement format of assistance opportunities
- Standard format, regardless of where posted
- Announcement synopses available electronically
- Grants Management Line of Business: common back-end systems for the post-award grants lifecycle (GMLoB)
- A business process and/or technology based shared service made available to government agencies.
- Common Post-Award reporting formats

**Notes:**
Goals 
Policy and business process focus:
Improve Effectiveness and Performance
Simplify Application and Reporting
Improve Delivery of Service

## Grant Streamlining and Standardization Initiatives

- _PL 106-107_
- Provide coordination/oversight of interagency initiatives through GPC
- Coordinate the agency’s annual report to Congress
- Implement work group products
- _Grants Management Line of Business (GMLOB)_
- Provide direction and coordination on the GMLOB
- Serve as one of the nine government LOBs
- Envision a common, end to end solution to support grantor and grantees
- Apply consortia-based approach based on shared business interests
- _Grants.gov: E-Government initiative_
- Improve access to services via the Internet
- Provide single unified storefront for finding and applying for grants

**Notes:**
Federal Financial Assistance Management Improvement Act of 1999 (FFAMIA) 
Grant Streamlining Initiative, or P. L. 106-107 for short
26 Federal Agencies

##                                              The Federal Grant Streamlining Program

**The Chief Financial Officers Council**

**Pre-Award Work Group**
*Department of Defense Chair*

**P.L. 106-107 PMO**
*HHS*

**Grants Policy Committee**
*National Science Foundation and Energy*
*Co-Chairs*

**Interagency Committee on**
**Debarment and Suspension**
*EPA Chair*

**CCR Team**
*EPA Chair*

**Mandatory Work**
**Group**
*Vacant Chair*

**Cost Principles Team**
*OMB Chair*

**Indirect Cost Uniform**
**Guidance Handbook **
**Team**
*HHS Chair*

**Reporting Forms Team**
*NOAA Chair*

**Payment System **
**Issues**
*NSF Chair*

**Post-Award Work**
**Group**
*DOC/NOAA Chair*

**FAC Study (next steps)**
*Energy Chair*

**Audit Policy Issues**
*NSF and Education*
*Co-Chairs*

**Audit Quality Team**
*Education Chair*

**Compliance **
**Supplement Team**
*HHS Chair*

**Audit Oversight**
**Work Group**
*HHS Chair*

**Improper Payment Issues**
*DOT Chair*** **

**Database Team**
*Chair*

**Certification Team**
*DOE Chair*

**Competencies Team**
*Education and DOI*
*Co-Chairs*

**Training Curriculum**
**Team**
*NSF Chair*

**Training and Oversight **
**Work Group**
*HHS Chair*

**Grants Executive Board**
*National Endowment of the Arts*
*Chair*

**Grants.Gov**
*HHS*

## Pre-Award Work Group Areas of Work Group Activity

- Announcements
- Suspension and debarment
- Policy framework (2 CFR)
- Certifications and assurances
- Awards

- Pre-Award

## Announcements of Funding Opportunities

- Issued Phase I format, final in June 2003
- Government standard for organizing announcements
- Contains guidance on content of each section
- Helps potential applicant quickly find information it needs
- Issued data elements for synopses, final in June 2003
- Is in use at Grants.gov FIND
- Plan a Phase II format, as a future product
- Will be updated for what was learned from Phase I use
- Will have added guidance—e.g., what is a late application and the effect of  being late?

- Pre-Award

**Notes:**
Issued Phase I format, final in June 2003
Government standard for organizing announcements
Contains guidance on content of each section
Helps potential applicant quickly find information it needs

Issued data elements for synopses, final in June 2003
Is in use at Grants.gov FIND

Plan a Phase II format, as a future product
Will be updated for what was learned from Phase I use 
Will have added guidance—e.g., what is a late application and the effect of  being late?

## Suspension and Debarment (S&D) Common Rule

- Work S&D in partnership with Interagency Suspension and Debarment Committee (ISDC) as the lead
- Updated common rule, issued final by agencies in November 2003
- Uses plain language—clear rule better protects Federal programs
- Streamlines by making the use of certifications optional
- Separates drug-free workplace rule from S&D rule

- Pre-Award

**Notes:**
Work S&D in partnership with Interagency Suspension and Debarment Committee (ISDC) as the lead

Updated common rule, issued final by agencies in November 2003
Uses plain language—clear rule better protects Federal programs
Streamlines by making the use of certifications optional
Separates drug-free workplace rule from S&D rule

## 2 CFR – A Better Policy Framework

- Established 2 CFR in May 2004
- Has OMB guidance in one subtitle
- Makes all of the guidance easy to find
- Stays as OMB guidance to agencies, not regulation
- Has agency rules implementing the OMB guidance for grants and agreements in second subtitle
- Will be single place to find agencies’ rules
- Still will be the rules that give the OMB guidance legal effect for recipients

- Pre-Award

**Notes:**
Established 2 CFR in May 2004

Has OMB guidance in one subtitle
Makes all of the guidance easy to find
Stays as OMB guidance to agencies, not regulation

Has agency rules implementing the OMB guidance for grants and agreements in second subtitle
Will be single place to find agencies’ rules
Still will be the rules that give the OMB guidance legal effect for recipients

## Phased Transition to 2 CFR

- Moved some guidance in current form
- Moved to Chapter II for interim, pending streamlining
- Moved A-110 in May 2004
- Moved A-21, A-87, A-122 in August 2005
- With ISDC, prepared adoptable S&D guidance for OMB
- Is first permanent part in Chapter I
- Interim final issued in August 2005, final soon
- Agencies to do adopting parts, remove common rule
- Plan on other guidance in Chapter I (e.g., A-133, lobbying, drug-free)

- Pre-Award

**Notes:**
Moved some guidance in current form
Moved to Chapter II for interim, pending streamlining
Moved A-110 in May 2004
Moved A-21, A-87, A-122 in August 2005

With ISDC, prepared adoptable S&D guidance for OMB
Is first permanent part in Chapter I
Interim final issued in August 2005, final soon
Agencies to do adopting parts, remove common rule

Plan on other guidance in Chapter I (e.g., A-133, lobbying, drug-free)

## Certifications and Assurances

- Developed certification/assurance statement
- Developed as a consolidated statement for Grants.gov
- Is in deployed SF-424 forms
- Plan to develop an integrated pre-award approach
- Would like to have the:
- Announcement alert potential applicants
- Application or CCR with what is needed before award
- Award address most as award terms
- Plan to recommend a policy once award terms are out

- Pre-Award

**Notes:**
Developed certification/assurance statement

Developed as a consolidated statement for Grants.gov
Is in deployed SF-424 forms

Plan to develop an integrated pre-award approach

Would like to have the:
Announcement alert potential applicants
Application or CCR with what is needed before award
Award address most as award terms

Plan to recommend a policy once award terms are out

## OMB Guidance on Agency Awards

- Working on guidance to include:
- Standard organization for awards
- Wording of Ts and Cs for core set of admin requirements
- Wording of Ts and Cs for core set of national policy requirements
- Greater clarity on flowdown to subawards
- Definitions of terms used in current A-102/110, reconciled with other OMB guidance

- Pre-Award

**Notes:**
Working on guidance to include:
Standard organization for awards (next slide)
Wording of Ts and Cs for core set of admin requirements
Wording of Ts and Cs for core set of national policy requirements
Greater clarity on flowdown to subawards
Definitions of terms used in current A-102/110, reconciled with other OMB guidance

## Improvements Over CurrentA-102 and A-110

- Approach clearly distinguishes what speaks to agencies vs. recipients
- OMB guidance on use of Ts and Cs speaks to agency
- Agency speaks to awarding offices on Ts and Cs use in its implementation of guidance, does not reprint full text
- What speaks to a recipient is:
- Award notice with any award-specific Ts and Cs
- General Ts and Cs the awarding office maintains on the web
- OMB guidance with core Ts and Cs should greatly reduce fidelity problem due to multiple intervening tiers

- Pre-Award

**Notes:**
Approach clearly distinguishes what speaks to agencies vs. recipients
OMB guidance on use of Ts and Cs speaks to agency
Agency speaks to awarding offices on Ts and Cs use in its implementation of guidance, does not reprint full text
What speaks to a recipient is:
Award notice with any award-specific Ts and Cs
General Ts and Cs the awarding office maintains on the web

OMB guidance with core Ts and Cs should greatly reduce fidelity problem due to multiple intervening tiers

## Payments
Cost Principles
Indirect Costs
Reports
Federal Financial 
Performance/Progress	
Research & Other than Research
Real & Tangible Personal Property
Inventions

- Cost Principles
- Indirect Costs
- Reports
- Federal Financial
- Performance/Progress
- Research & Other than Research
- Real & Tangible Personal Property
- Inventions

**Post Award Work Group: ****Areas of Focus**

- Post-Award

## Our Objectives

- To develop complete and useful mechanisms to track and report on grant activities and funds
- To simplify reporting requirements
- To standardize, consolidate, and strengthen grant reporting

- Post-Award

## Payments
Survey of CFO Agencies
10 Active Civilian Systems serving 23 CFO Agencies
Payment Management System (PMS) Users – 9 Agencies
Automated Standard Application for Payment (ASAP) 
	Users -  6 Agencies
8 Agencies with their own systems – no intention to move to ASAP or PMS
Reasons included Specialization, Cost, Capabilities

Cost Principles
Modifications of A-122, A-87, and A-21 in May, 2004

- Survey of CFO Agencies
- 10 Active Civilian Systems serving 23 CFO Agencies
- Payment Management System (PMS) Users – 9 Agencies
- Automated Standard Application for Payment (ASAP)
- 	Users -  6 Agencies
- 8 Agencies with their own systems – no intention to move to ASAP or PMS
- Reasons included Specialization, Cost, Capabilities
**Cost Principles**
- Modifications of A-122, A-87, and A-21 in May, 2004

**Accomplishments to Date**

- Post-Award

## Payments
Review the six systems approved through the OMB GMLoB or FMLoB for differences and compatibility
Next Steps: Standardization of screens, terminology, processes. Goal is common access portal 
Cost Principles
Develop indirect cost handbook for non-profit organizations to use as a guide in preparing indirect cost rate proposals
Next Steps: Consider developing one set of cost principles, Finalize indirect cost handbook
Post Award Reporting 
Six Forms developed
Next Steps: Modify and finalize form/instructions/policy based on comments

- Review the six systems approved through the OMB GMLoB or FMLoB for differences and compatibility
**Next Steps: **Standardization of screens, terminology, processes. Goal is common access portal
**Cost Principles**
- Develop indirect cost handbook for non-profit organizations to use as a guide in preparing indirect cost rate proposals
**Next Steps: **Consider developing one set of cost principles, Finalize indirect cost handbook
**Post Award Reporting **
- Six Forms developed
- Next Steps: Modify and finalize form/instructions/policy based on comments

**Work in Progress**

- Post-Award

## Post Award Reports

- One Standard Report for:
- Federal Financial  Report (FFR)
- Real Property Report (RPSR)
- Tangible Property Report (TPR)
- Performance/Progress Report (PPR)
- Research Progress Report (RPR)
- Invention Summary Report

- Post-Award

**Notes:**
Reports will be announced in a single OMB policy notice.
Future Federal Register Paperwork Reduction Act (PRA) notices for the forms issued by reports sponsor.
Comments on Reports addressed through PRA notice comment periods.

## Post Award Forms and Formats

- Post award reports are forms or formats.
- FORMS contain specific data elements that must be addressed per the instructions.
- FFR, RPSR, TPR
- FORMATS are sets of data elements that must be reported on, but allow for more variation in layout and content.
- PPR, RPR, Invention Summary Report

- Post-Award

## Proposed in Federal Register (FR) 4/8/03
Consolidates SF-269, SF-269-A, SF-272 and SF-272A
Report covers cash management and financial reporting 

- Proposed in Federal Register (FR) 4/8/03
- Consolidates SF-269, SF-269-A, SF-272 and SF-272A
- Report covers cash management and financial reporting

- Post-Award

## Real Property Status Report for collection of real property information. Comprised of:
Cover page
Attachment A: Real Property Report details
Attachment B: Disposition instructions
Supplemental pages may be added

- Real Property Status Report for collection of real property information. Comprised of:
- Cover page
- Attachment A: Real Property Report details
- Attachment B: Disposition instructions
- Supplemental pages may be added

- Post-Award

## Tangible property is Federally owned property or equipment and supplies.
Comprised of:
Annual Report Cover page
Final Report Attachment
Disposition/Request Report Attachment
Supplemental information page

- Tangible property is Federally owned property or equipment and supplies.
- Comprised of:
- Annual Report Cover page
- Final Report Attachment
- Disposition/Request Report Attachment
- Supplemental information page

- Post-Award

## Government-wide standard for performance progress reporting except for research programs.
Cover page and 5 attachments on program/project management (A), measures (B), activity based expenditures (C),  and activity related reporting (D-E).

- Government-wide standard for performance progress reporting except for research programs.
- Cover page and 5 attachments on program/project management (A), measures (B), activity based expenditures (C),  and activity related reporting (D-E).

- Post-Award

## Office of Science and Technology Policy and OMB collaboration
Contains mandatory and optional data elements and reporting categories
additional optional categories could be added for program-specific data

- Office of Science and Technology Policy and OMB collaboration
- Contains mandatory and optional data elements and reporting categories
- additional optional categories could be added for program-specific data

- Post-Award

## Data elements proposed in FR 10/30/2002
Some mandatory, some optional fields
To be used eventually via a web-based report
Proposal to have National Institute of Health’s iEdision system host report.  

- Data elements proposed in FR 10/30/2002
- Some mandatory, some optional fields
- To be used eventually via a web-based report
- Proposal to have National Institute of Health’s iEdision system host report.

- Post-Award

## Training and Certification: Objectives

- Our objectives include developing:
- A government-wide grants management series as a professional series under Office of Personnel Management guidelines
- A standard government-wide grants management profession competencies
- A government-wide grants management training curriculum
- The standards for a government-wide grants management  certification program.
- A government-wide grants management professional database

- Training & Certification

**Notes:**
Issue: aligning the training and certification requirements across the government which will enable us to:
Enhance the consistency and accuracy of the implementation of all grants policy/operations.
Increase transparency in government programs
Enhance the consistency of practices with regard to the implementation of P.L. 106-107, Grants.gov and Grants Management Line of Business streamlining efforts.
Build a professional workforce that is competent and interchangeable between Federal Agencies
Enhance government-wide succession planning efforts for the future grants management workforce.

## How We Operate

- This workgroup has four subgroups:
- Training subgroup which is researching the existing grants management training curriculums both within and outside of the federal government
- Competencies subgroup which is working to identify baseline government-wide core grants management competencies
- Certification subgroup which is researching various methodologies and best practices for implementation of a government-wide grants management certification program
- Grants Management Database subgroup which is currently researching the development of a government-wide grants management professional resource database.

- Training & Certification

## DRAFTS of:
Grants Management Competencies 
Training Curriculum Survey was completed in early spring 2006.  
Grants Management Professional Series
Grants Management Database White Paper Grants Management
Professional Certification White Paper (in the works)
Future Plans to work on and develop:
Approval of a government-wide professional series
Grants management courses
Grants management certification program and implement it
Grants management database

- Grants Management Competencies
- Training Curriculum Survey was completed in early spring 2006.
- Grants Management Professional Series
- Grants Management Database White Paper Grants Management
- Professional Certification White Paper (in the works)
- Future Plans to work on and develop:
- Approval of a government-wide professional series
- Grants management courses
- Grants management certification program and implement it
- Grants management database

**Work in Progress/Next Steps**

- Training & Certification

## Audit Oversight: Objectives

- Single audits that meet Federal oversight needs
- Single Audit Compliance Supplement with up-to-date information on Federal requirements
- Assure Federal audits are conducted as required, meeting quality standards
- Monitor Federal Audit Clearinghouse (FAC) services, suggesting enhancements and efficiencies for using the FAC
- Provide clear and easily understood  information on the requirements of the Single Audit Act and OMB Circular A-133

- Audit Oversight

**Notes:**
Audits of Federal Assistance Programs

	Every entity that expends $500,000 or more of Federal assistance funds annually must complete an audit under OMB Circular A-133.

	The Audit Oversight Workgroup has the responsibility for ensuring that information is available to the grantees and their auditors in order for this audit to be performed and for determining that the procedures for receiving and processing the completed audits are in place and are working at Federal departments and agencies.

## How We Operate

- The Audit Oversight Workgroup is comprised of four teams:
**Compliance Supplement Team** – prepares the annual compliance supplement for the A-133 audit
**Audit Quality Team** – analyzes the quality of A-133 audits and the quality review process used by Federal agencies
**Audit Policy Team** – addresses any issues related to the conduct of audits by independent auditors and the use of audits by Federal agencies
**Federal Audit Clearinghouse**** ****Team** – analyzes the operation of the FAC and recommends improvements

- Audit Oversight

## Annually updated and published the single audit compliance supplement used by auditors in auditing Federal assistance programs under OMB Circular A-133 including enhancements to more clearly articulate the Federal requirements

Worked with the FAC to update the SF-FAC for reporting audit information, enhancing the reporting capabilities of information to Federal agencies, and to providing electronic access to the reporting packages submitted to the FAC by grantees

Developed a plain-language pamphlet explaining the single audit process at http://harvester.census.gov/sac/ under Single Audit Reference Information. Distributed about 40,000 printed copies to recipients, Federal program managers, and others. 

- Worked with the FAC to update the SF-FAC for reporting audit information, enhancing the reporting capabilities of information to Federal agencies, and to providing electronic access to the reporting packages submitted to the FAC by grantees
- Developed a plain-language pamphlet explaining the single audit process at _[http://harvester.census.gov/sac/](http://harvester.census.gov/sac/)__ under Single Audit Reference Information. Distributed about 40,000 printed copies to recipients, Federal program managers, and others. _

**Accomplishments to Date**

- Audit Oversight

**Notes:**
In conjunction with the President’s Council on Integrity and Efficiency (PCIE), performed quality control reviews on over 200 single audit reports from a broad range of entities that cover the entire grantee community.

## Analysis of the quality control reviews of single audits to be completed by December 2006 with a report to be issued in March of 2007. 

Draft guidance was developed to assist non-Federal entities and their auditors as well as cognizant and oversight agencies on Hurricane Katrina/Rita issues related to the OMB Circular A-133 single audits.  The document provides guidance to non-Federal entities and their auditors on requesting waivers, extensions or other deviations from the requirements of the Circular and guidance to Federal cognizant and oversight agencies for audit in responding to such requests.  Document is in final clearance.

- Draft guidance was developed to assist non-Federal entities and their auditors as well as cognizant and oversight agencies on Hurricane Katrina/Rita issues related to the OMB Circular A-133 single audits.  The document provides guidance to non-Federal entities and their auditors on requesting waivers, extensions or other deviations from the requirements of the Circular and guidance to Federal cognizant and oversight agencies for audit in responding to such requests.  Document is in final clearance.

**Work in Progress**

- Audit Oversight

## Address recommendations from the quality review of the single audits

Work with the PCIE and the American Institute of CPAs on audit issues to clarify definitions and terms, audit procedures, and roles and responsibilities of Federal agencies in the audit process

Continue to produce and publish the Compliance Supplement under OMB Circular A-133

Continue to work with the FAC to provide more efficient and timely processing of audit reports

- Work with the PCIE and the American Institute of CPAs on audit issues to clarify definitions and terms, audit procedures, and roles and responsibilities of Federal agencies in the audit process
- Continue to produce and publish the Compliance Supplement under OMB Circular A-133
- Continue to work with the FAC to provide more efficient and timely processing of audit reports

**Future Efforts**

- Audit Oversight

## Questions? 

## P.L. 106-107 Website:
The Act, Initial Plan, other initiative news and information
http://www.grants.gov/aboutgrants/streamlining_initiatives.jsp
Grants.gov website: http://www.grants.gov 
OMB Grants Website: http://www.whitehouse.gov/omb/grants/ 

Contact:
Tyson Whitney: twhitney@omb.eop.gov, 202.395.3053

**P.L. 106-107 Website**:
- The Act, Initial Plan, other initiative news and information
- _[http://](http://www.grants.gov/aboutgrants/streamlining_initiatives.jsp)__[www.grants.gov/aboutgrants/streamlining_initiatives.jsp](http://www.grants.gov/aboutgrants/streamlining_initiatives.jsp)_
**Grants.gov website:** _[http://www.grants.gov](http://www.grants.gov/)__ _
**OMB Grants Website****:** _[http://www.whitehouse.gov/omb/grants/](http://www.whitehouse.gov/omb/grants/)__ _
- Contact:
**Tyson Whitney: **_[twhitney@omb.eop.gov](mailto:twhitney@omb.eop.gov)__, 202.395.3053_