(b) All elements of this part are applicable until the date of expiration as provided in law. (d) When a Federal award is terminated or partially terminated, both the Federal awarding agency or pass-through entity and the non-Federal entity remain responsible for compliance with the requirements in §§ 200.344 and 200.345. (4) The pass-through entity is responsible for resolving audit findings specifically related to the subaward and not responsible for resolving cross-cutting findings. (b) Risk evaluation. For instance, the SF-424 series, SF-425, Start Printed Page 49512and research performance progress report are all common forms/formats. See also 35 U.S.C. OMB respectfully declines this comment. The cost of such insurance when the non-Federal entity is Start Printed Page 49569identified as the beneficiary is unallowable. Only official editions of the (b) Federal contract. It is important that the announcement be clear about any restrictions on the types of cost (e.g., in-kind contributions) that are acceptable as cost sharing. The types of clusters of programs are: (iii) “Other clusters,” as described in the definition of cluster of programs in this section. No entity owns or exercises control of the highest-level owner as defined in the Federal Acquisition Regulations (FAR) (48 CFR 52.204-17). OMB may consider these recommendations in future updates to 2 CFR. (c)(1) The non-Federal entity must maintain written standards of conduct covering conflicts of interest and governing the actions of its employees engaged in the selection, award and administration of contracts. Ask the retailer to. Acquisition costs for software includes those development costs capitalized in accordance with generally accepted accounting principles (GAAP). When the direct funding represents less than 25 percent of the total expenditures (as direct and subawards) by the non-Federal entity, then the Federal agency with the predominant amount of total funding is the designated cognizant agency for audit. This revision ensures compliance with FFATA, as amended by the DATA Act, and will impact small entities that voluntarily seek financial assistance. Post-closeout adjustments and continuing responsibilities. (b) Use. When a Federal agency has reason to believe that special operating factors affecting its Federal awards necessitate special indirect cost rates in accordance with section B.5 of this Appendix, it will, prior to the time the rates are negotiated, notify the cognizant agency for indirect costs. Authority: (iii) For an applicant, if the Federal awarding agency makes a determination that there are exigent circumstances that prohibit the applicant from receiving a unique entity identifier and completing SAM registration prior to receiving a Federal award. The costs of each service must consist normally of both its direct costs and its allocable share of all indirect (F&A) costs. 02/25/2021, 207 OMB revises 2 CFR 200.431 to allow states to conform with Generally Accepted Accounting Principles (GAAP), specifically Governmental Accounting Standards Board (GASB) Statement 68, and to continue to claim pension costs that are both actual and funded. (j) For third-party in-kind contributions, the fair market value of goods and services must be documented and to the extent feasible supported by the same methods used internally by the non-Federal entity. (b) Availability period. This “recorded” material excludes physical objects (e.g., laboratory samples). In 2013, OMB partnered with the Council on Financial Assistance Reform (COFAR) to revise and streamline guidance to develop the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) located in title 2 of the Code of Federal Regulations (2 CFR part 200) (79 FR 78589; December 26, 2013). (4) Periodic reports may be established for each Federal award. Some commenters expressed concerns that the language proposed for this provision was too open-ended and the period could extend beyond record retention. First preference for other use must be given to other programs or projects supported by Federal awarding agency that financed the equipment and second preference must be given to programs or projects under Federal awards from other Federal awarding agencies. In addition, the funds must be prioritized as reasonably necessary for affected entities to transition from covered communications equipment and services, to procure replacement equipment and services, and to ensure that communications service to users and customers is sustained. (2) Is designed to recover only the aggregate costs of the services. Due to the significant amount of support for the changes, OMB is keeping the language published in the proposed version. (7) Standards governing the use of banks and other institutions as depositories of advance payments under Federal awards are as follows. (b) In implementing the prohibition under Public Law 115-232, section 889, subsection (f), paragraph (1), heads of executive agencies administering loan, grant, or subsidy programs shall prioritize available funding and technical support to assist affected businesses, institutions and organizations as is reasonably necessary for those affected entities to transition from covered communications equipment and services, to procure replacement equipment and services, and to ensure that communications service to users and customers is sustained. When information, such as the Assistance Listings title and number or Federal award identification number, is not available, the auditor must provide the best information available to describe the Federal award. The principles are for the purpose of cost determination and are not intended to identify the circumstances or dictate the extent of Federal Government participation in the financing of a particular program or project. OMB appreciates the commenters who challenged OMB to go even further with the proposal with regards to evidence-building. Such self-certification must not limit the Federal awarding agency's right to survey the system. L. 115-435) and accompanying OMB guidance. (7) Non-discretionary Federal awards under the following non-entitlement programs: (i) Special Supplemental Nutrition Program for Women, Infants and Children (section 17 of the Child Nutrition Act of 1966) 42 U.S.C. Nonprofit organization means any corporation, trust, association, cooperative, or other organization, not including IHEs, that: (1) Is operated primarily for scientific, educational, service, charitable, or similar purposes in the public interest; (2) Is not organized primarily for profit; and. 3502(18)). (a) To accomplish the purposes described in § 25.100, a Federal awarding agency must include in each Federal award (as defined in § 25.405) the award term in appendix A to this part. The FAR Rules at 48 CFR part 2, subpart 2.1, were finalized on July 2, 2020 (85 FR 40060, 85 FR 40064) with the effective date of August 31, 2020. As expressed in Executive Order (E.O) 13788 of April 18, 2017 (Buy American and Hire American) and E.O. 552(f). But to be fair, MoneySavingExpert's online guide to recurring payments is closer to the mark. OMB concurred with the commenter, moved this language to 2 CFR 200.206 Federal awarding agency review of risk posed by applicants, and provided revisions to the language to read “. However, the regulation states in paragraph (c)(1) that Federal agencies must honor negotiated rates. The general administration and general expense category should also include its allocable share of fringe benefit costs, operation and maintenance expense, depreciation, and interest costs. To meet statutory requirements, OMB revised 2 CFR parts 25 and 200 to implement Sec. Subject to the requirements and conditions set forth in this section, title to equipment acquired under a Federal award will vest upon acquisition in the non-Federal entity. (h) The federally negotiated indirect rate, distribution base, and rate type for a non-Federal entity (except for the Indian tribes or tribal organizations, as defined in the Indian Self Determination, Education and Assistance Act, 25 U.S.C. 503 (the Chief Financial Officers Act, Functions of the Deputy Director for Management), 41 U.S.C. The working capital advance method of payment must not be used by the pass-through entity if the reason for using this method is the unwillingness or inability of the pass-through entity to provide timely advance payments to the subrecipient to meet the subrecipient's actual cash disbursements. (2) A request for payment that is not in dispute when submitted. OMB concurred with a comment that suggested including the information on the requirements for Notice of Funding Opportunity found in 2 CFR 200.204 and appendix I to part 200. This section should indicate that the notice of Federal award signed by the grants officer (or equivalent) is the authorizing document, and whether it is provided through postal mail or by electronic means and to whom. (2) Terminate any contract, grant, or cooperative agreement to a covered person or entity upon becoming aware that the recipient has failed to exercise due diligence to ensure that none of the award funds are provided directly or indirectly to a covered person or entity. (c) Program-specific audit election. Both the direct costs and the indirect costs must exclude capital expenditures and unallowable costs. (d) Pass-through entities are subject to the requirements in § 200.332(a)(4). 2. (2) The current fair market value. 4. 3321 note, and 41 U.S.C. All Federal agencies, pass-through entities and others interested in a reporting package and data collection form must obtain it by accessing the FAC. This will increase transparency for Federal awards received by Federal agencies. (iv) A payment must not be made to a non-Federal entity for amounts that are withheld by the non-Federal entity from payment to contractors to assure satisfactory completion of work. The term auditor does not include internal auditors of nonprofit organizations. (g) Be adequately documented. This means that non-Federal entities must comply with requirements in this part regardless of whether the non-Federal entity is a recipient or subrecipient of a Federal award. An asset cost includes (as applicable) acquisition costs, construction costs, and other costs capitalized in accordance with GAAP. where the subrecipient decides to use the direct allocation method instead of the use of indirect cost rate for cost reimbursement. Must notify potential subrecipients that no entity (see definition in paragraph C of this award term) may receive a subaward from you until the entity has provided its Unique Entity Identifier to you. The term research also includes activities involving the training of individuals in research techniques where such activities utilize the same facilities as other research and development activities and where such activities are not included in the instruction function. Amend § 200.100 by revising paragraphs (a)(1), (c), (d), and (e) to read as follows: (a) Purpose. Applicant, for the purposes of this part, means a non-Federal entity or Federal agency that applies for Federal awards. (3) Information that is withdrawn during the 14-calendar day waiting period by the Federal Government official. Other sources include Federal awarding agency and program specific documents. Recognizing the need for pass-through entities to receive timely reports from subrecipients to report back to Federal awarding agencies, OMB will continue to require subrecipients to submit their reports to the pass-through entity within 90 days. (1) The applicant meets the Federal awarding agency's eligibility criteria and has the legal authority to apply and to receive the Federal award. The following formal methods of procurement are used for procurement of property or services above the simplified acquisition threshold or a value below the simplified acquisition threshold the non-Federal entity determines to be appropriate: (1) Sealed bids. However, if the Federal awarding agency or pass-through entity determines in the case of partial termination that the reduced or modified portion of the Federal award or subaward will not accomplish the purposes for which the Federal award was made, the Federal awarding agency or pass-through entity may terminate the Federal award in its entirety; or. Where a Federal contract awarded to a non-Federal entity is subject to the Cost Accounting Standards (CAS), it incorporates the applicable CAS clauses, Standards, and CAS administration requirements per the 48 CFR Chapter 99 and 48 CFR part 30 (FAR Part 30). If a termination occurs, the Period of Performance will be amended to end upon the effective date of termination. 13892 and provide clarity. Federal share means the portion of the Federal award costs that are paid using Federal funds. Items such as office supplies, postage, local telephone costs, periodicals and memberships should normally be treated as indirect costs. (1) Capital assets is defined as noted in § 200.1 of this part. All departments or agencies of the governmental unit desiring to claim indirect costs under Federal awards must prepare an indirect cost rate proposal and related documentation to support those costs. Rather, it requires a case-by-case assessment of the specific risk that an individual can be identified. The revision of 2 CFR is not a significant regulatory action under Executive Order 12866. Class of Federal awards means a group of Federal awards either awarded under a specific program or group of programs or to a specific type of non-Federal entity or group of non-Federal entities to which specific provisions or exceptions may apply. Redesignate §§ 200.471 through 200.475 as §§ 200.472 through 200.476. (5) To be allowable in the current year, the PRHP costs must be paid either to: (i) An insurer or other benefit provider as current year costs or premiums, or. Your bank or card issuer must then stop them – it has no right to insist that you agree this first with the company taking the payments." The definition of renewal was edited to help clarify that a renewal award begins a distinct period of performance that starts contiguous with, or closely following, the end of the expiring award. If negotiated rate agreements do not extend through the life of the Federal award at the time of the initial award, then the negotiated rate for the last year of the Federal award must be extended through the end of the life of the Federal award. (h) Cost must be incurred during the approved budget period. See also the definitions of cost objective and final cost objective in this section. Additional information about registration procedures may be found at the SAM internet site (currently at https://www.sam.gov). The expenses included in this category could be grouped first according to major functions of the organization to which they render services or provide benefits. Haulage: The inland transport service which is offered by the carrier under the terms and conditions of the tariff and of the relative transport document. (b) Extraordinary and rare circumstances. Indirect (facilities & administrative (F&A)) costs means those costs incurred for a common or joint purpose benefitting more than one cost objective, and not readily assignable to the cost objectives specifically benefitted, without effort disproportionate to the results achieved. (1) The requirements established in this part apply to Federal agencies that make Federal awards to non-Federal entities. (g) All other changes to non-construction budgets, except for the changes described in paragraph (c) of this section, do not require prior approval (see also § 200.407). Other comments provided were not relevant to the revisions proposed and thus OMB has rejected these comments. Additional technical corrections were made for clarity throughout this provision. (b) Federal financial assistance, for the purposes of this part, does not include: (1) Technical assistance, which provides services in lieu of money; and. (b) If the Federal award is terminated for the non-Federal entity's material failure to comply with the U.S. Constitution, Federal statutes, regulations, or terms and conditions of the Federal award, the notification must state that—. You must report subrecipient executive total compensation described in paragraph c.1. Machine-readable formats will also help support the Leveraging Data as a Strategic Asset Cross-Agency Priority Goal (CAP Goal #2) and efforts under the Grants CAP Goal to Build Shared IT Infrastructure. 450b(1)) are excluded. (C) Programs for which no current services or performance are required such as annuities, insurance claims, or other benefit payments. Other items may only be excluded when necessary to avoid a serious inequity in the distribution of indirect costs, and with the approval of the cognizant agency for indirect costs. Some commenters also noted that the addition of the “or less restrictive requirements” in 2 CFR 200.102(c) and 200.208 is confusing, redundant and not needed because Federal awarding agencies already have the discretion to impose conditions on the recipient. The Federal awarding agency may require the non-Federal entity to record liens or other appropriate notices of record to indicate that personal or real property has been acquired or improved with a Federal award and that use and disposition conditions apply to the property.Start Printed Page 49552. A discretionary award may be selected on a non-competitive basis, as appropriate. (4) Application Preparation and Submission Information, including the applicable submission dates and time. OMB consulted and collaborated with agency representatives identified by the Grants CAP Goal ESC to support the implementation of these revisions. (7) Conform to other provisions of this part, as applicable. All concerned Federal agencies must be given the opportunity Start Printed Page 49581to participate in the negotiation process but, after a rate has been agreed upon, it will be accepted by all Federal agencies. Voluntary committed cost sharing means cost sharing specifically pledged on a voluntary basis in the proposal's budget on the part of the non-Federal entity and that becomes a binding requirement of Federal award.
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