Source: https://eclkc.ohs.acf.hhs.gov/hslc/tta-system/operations/mang-sys/fiscal-mang/ug-resources
Timestamp: 2017-04-26 23:19:36
Document Index: 708548217

Matched Legal Cases: ['art 75', 'art 200', 'art 200', 'art 200', 'art 75', 'art 200', 'art 75', 'arts 220', 'art 74', 'art 200', 'art 75', 'art 225', 'art 92']

The new federal fiscal regulations (also referred as Uniform Guidance or the "Supercircular") took effect for awards and award increments received on or after Dec. 26, 2014. The Office of Head Start (OHS) recommends that grantees transition to the new fiscal regulation throughout 2015. This website will maintain information pertaining to the former regulations through the end of 2015. Thereafter, the former regulations will be archived, and this website will reflect only the new federal fiscal regulations.
For ease of implementation and administration, OHS has given grantees the ability to group multiple Head Start awards and choose one transition date, which may be no later than the start date of the last award. The grantee also has a one-year period from implementation to comply with new procurement standards outlined in the new regulations. The grantee will need to review these transition dates with their Policy Council, secure approval from the governing body, and specify these dates in the fiscal policies and procedures. These requirements are described in ACF-IM-HS-14-07. Grantees also must be sure to share the Information Memorandum (IM) and transition date with their auditor.
45 CFR Part 75 Implementing Regulations
2 CFR Part 200 Uniform Administrative Requirements (Uniform Guidance)
IMs from the Administration for Children and Families
ACF-IM-HS-14-07 New Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards
ACF-IM-HS-15-01 Real Property Reporting and Request Requirements
Frequently Asked Questions for New Uniform Guidance at 2 CFR Part 200 [PDF, 716KB]
Council on Financial Assistance Reform (COFAR) 2 CFR 200: Uniform Guidance
Federal Assistance @ Department of State
American Institute of Certified Public Accountants Governmental Audit Quality Center Resources
Comparison of Uniform Guidance to Prior Regulations
Comparison of Uniform Guidance (2 CFR Part 200 to HHS Implementing Regulations 45 CFR Part 75) [PDF, 129KB] Comparison of Uniform Guidance (2 CFR Part 200 And 45 CFR Part 75) to Prior Regulations (2 CFR Parts 220 & 230 And 45 CFR Part 74) [PDF, 204KB] Comparison of Uniform Guidance (2 CFR Part 200 and 45 CFR Part 75) to Prior Regulations (2 CFR Part 225 and 45 CFR Part 92) [PDF, 186KB]
Uniform Administrative Requirements, Cost Principles, and Audit Requirements 2014 Regulations and Related Resources. HHS/ACF/OHS. 2015. English.