Source: http://slideplayer.com/slide/3790252/
Timestamp: 2017-10-23 22:38:31
Document Index: 152521812

Matched Legal Cases: ['§ 200', '§ 200', '§ 200', '§ 200', '§ 200', '§ 200', '§ 200', '§ 200', '§ 200', '§ 200', '§ 200', '§ 200', '§ 200', '§ 200', '§ 200', 'art 2', 'art 2', '§ 200']

Introduction to Uniform Guidance Presented to Engineering Research Network – Nov 19, 2014 by Sponsored Programs Accounting. - ppt download
Published byMandy Pugsley Modified over 2 years ago
Presentation on theme: "Introduction to Uniform Guidance Presented to Engineering Research Network – Nov 19, 2014 by Sponsored Programs Accounting."— Presentation transcript:
1 Introduction to Uniform Guidance Presented to Engineering Research Network – Nov 19, 2014 by Sponsored Programs Accounting
2 Who did this? Council On Financial Assistance Reform (COFAR) and Office of Management & Budget (OMB) More info on COFAR: https://cfo.gov/cofar/https://cfo.gov/cofar/ More info on OMB: http://www.whitehouse.gov/ombhttp://www.whitehouse.gov/omb
3 Why did they do this? Uniform guidance combines different OMB circulars into one “uniform” set of administrative requirements and cost principals for all non-federal entities to follow. There are some carve-out differences within the Uniform Guidance. However, for the most part, we all play by the same rules now.
4 Effective date: 12/26/14
5 What we don’t yet know! All federal agencies were to have submitted their own revisions of their agency terms & conditions to OMB. Those have not yet been released but are supposed to be released by 12/26/14. Agency terms & conditions that vary from UG will take precedence over the UG rules.
6 Are these totally new rules? Yes and No. There will be new references to Uniform Guidance sections rather than A-21 and A-110. But some of the same rules for educational institutions were adopted in the Uniform Guidance. And a few are totally new or require a significant change in procedures.
7 Discussion Question 1: Administrative & Clerical Salaries – Review the old and new rules (see next slide). Discuss differences and similarities.
8 OLD - OMB A-21: F.6.b(2) The salaries of administrative and clerical staff should normally be treated as F&A costs. Direct charging of these costs may be appropriate where a major project or activity explicitly budgets for administrative or clerical services and individuals involved can be specifically identified with the project or activity. "Major project" is defined as a project that requires an extensive amount of administrative or clerical support, which is significantly greater than the routine level of such services provided by academic departments. Some examples of major projects are described in Exhibit C. NEW – Uniform Guidance 2 CFR 200: § 200.413 (c) The salaries of administrative and clerical staff should normally be treated as indirect (F&A) costs. Direct charging of these costs may be appropriate only if all of the following conditions are met: (1) Administrative or clerical services are integral to a project or activity; (2) Individuals involved can be specifically identified with the project or activity; (3) Such costs are explicitly included in the budget or have the prior written approval of the Federal awarding agency; and (4) The costs are not also recovered as indirect costs.
9 OLD - OMB A-21: F.6.b(2) The salaries of administrative and clerical staff should normally be treated as F&A costs. Direct charging of these costs may be appropriate where a major project or activity explicitly budgets for administrative or clerical services and individuals involved can be specifically identified with the project or activity. "Major project" is defined as a project that requires an extensive amount of administrative or clerical support, which is significantly greater than the routine level of such services provided by academic departments. Some examples of major projects are described in Exhibit C. NEW – Uniform Guidance 2 CFR 200: § 200.413 (c) The salaries of administrative and clerical staff should normally be treated as indirect (F&A) costs. Direct charging of these costs may be appropriate only if all of the following conditions are met: (1) Administrative or clerical services are integral to a project or activity; (2) Individuals involved can be specifically identified with the project or activity; (3) Such costs are explicitly included in the budget or have the prior written approval of the Federal awarding agency; and (4) The costs are not also recovered as indirect costs.
10 Discussion Question 2: Word on the street is that UG allows computing devices to be charged to federal grants. Review UG language (see next slide) and discuss. Are they allowable? In what circumstances?
11 NEW – Uniform Guidance 2 CFR 200: § 200.453 Materials and supplies costs, including costs of computing devices. (c) Materials and supplies used for the performance of a Federal award may be charged as direct costs. In the specific case of computing devices, charging as direct costs is allowable for devices that are essential and allocable, but not solely dedicated, to the performance of a Federal award. Related definitions: § 200.94 Supplies. Supplies means all tangible personal property other than those described in § 200.33 Equipment. A computing device is a supply if the acquisition cost is less than the lesser of the capitalization level established by the non-Federal entity for financial statement purposes or $5,000, regardless of the length of its useful life. See also §§ 200.20 Computing devices and 200.33 Equipment. § 200.20 Computing devices. Computing devices means machines used to acquire, store, analyze, process, and publish data and other information electronically, including accessories (or ‘‘peripherals’’) for printing, transmitting and receiving, or storing electronic information. See also §§ 200.94 Supplies and 200.58 Information technology systems.
12 NEW – Uniform Guidance 2 CFR 200: § 200.453 Materials and supplies costs, including costs of computing devices. (c) Materials and supplies used for the performance of a Federal award may be charged as direct costs. In the specific case of computing devices, charging as direct costs is allowable for devices that are essential and allocable, but not solely dedicated, to the performance of a Federal award. Related definitions: § 200.94 Supplies. Supplies means all tangible personal property other than those described in § 200.33 Equipment. A computing device is a supply if the acquisition cost is less than the lesser of the capitalization level established by the non-Federal entity for financial statement purposes or $5,000, regardless of the length of its useful life. See also §§ 200.20 Computing devices and 200.33 Equipment. § 200.20 Computing devices. Computing devices means machines used to acquire, store, analyze, process, and publish data and other information electronically, including accessories (or ‘‘peripherals’’) for printing, transmitting and receiving, or storing electronic information. See also §§ 200.94 Supplies and 200.58 Information technology systems.
13 Major change to Purchasing rules: § 200.67 Micro-purchase. Micro-purchase means a purchase of supplies or services using simplified acquisition procedures, the aggregate amount of which does not exceed the micro-purchase threshold...... The micro-purchase threshold is set by the Federal Acquisition Regulation at 48 CFR Subpart 2.1 (Definitions). It is $3,000 except as otherwise discussed in Subpart 2.1 of that regulation, but this threshold is periodically adjusted for inflation. COFAR FAQs – Grace period of one full fiscal year after the effective date of UG for procurement rules or 7/1/16.
14 Discussion Question 3: New awards issued after 12/26/14 will be subject to UG rules. Older awards will still be subject to A-21/A-110. Modifications of older awards may reference new UG rules or may remain with old rules. How will you manage the different rules in your dept? What would you like from SPA?
15 Discussion Question 4: Internal controls are mentioned 59 times in the Uniform Guidance and its introduction. How do you define internal control? Whose responsibility is it to set internal controls? Think about things that can be done at a departmental level versus central administration.
16 Internal Controls: Definition in UG— § 200.61 Internal controls. Internal controls means a process, implemented by a non-Federal entity, designed to provide reasonable assurance regarding the achievement of objectives in the following categories: (a) Effectiveness and efficiency of operations; (b) Reliability of reporting for internal and external use; and (c) Compliance with applicable laws and regulations.
17 OMB Uniform Guidance: First 19 pages of Federal Register documentation is a summary of discussions that occurred between concerned parties when Uniform Guidance rules were being decided. Offers a glimpse into the considerations and intentions of the final guidance.
18 What is SPA doing to prepare: Eagerly awaiting Agency Terms & Conditions to document any variances from UG Following COFAR and COGR for updates New and revised PPM sections Future newsletters & trainings
19 References: OMB Uniform Guidance: http://www.gpo.gov/fdsys/pkg/FR-2013-12-26/pdf/2013-30465.pdf Cost Principles - sections of particular interest: 200.403 Factors affecting allowability of costs. 200.404 Reasonable costs. 200.405 Allocable costs. 200.407 Prior written approval (prior approval). COFAR FAQs: https://cfo.gov/wp-content/uploads/2014/08/2014-08-29-Frequently- Asked-Questions.pdf
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UNIFORM GUIDANCE OVERVIEW Budget Officers Meeting January 28, 2015.