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Uniform guidance


The Office of Management and Budget’s (OMB)
Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal
Awards (commonly called “Uniform Guidance”) was effective for grants or grant amendments
issued December 26, 2014 or after. The Uniform Guidance – a “government-wide
framework for grants management” – that provides guidance for all federal grants including
SIF. It synthesizes and supersedes guidance from
earlier OMB circulars into one guide called 2 CFR Part 200:
• CFR stands for Code of Federal Regulations, • the 2 indicates TITLE 2 covering Grants
and Agreements and • PART 200 refers UNIFORM ADMINISTRATIVE
REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS. Note: If your SIF award was signed and dated
prior to December 26, 2014, your activities must align with the principles and determinations
in previous OMB circulars. If you are unclear about which guidance is
applicable to your grant, contact your grants officer for more information. Inside 2 CFR, you will find information on
• Administrative requirements to, for example, help you distinguish between award versus
non-award expenses, identify costs by program year and budget category, provide guidance
on subgrantee (subrecipient) monitoring, and retain documents and records appropriately
• Cost principles and determinations regarding what’s allowable, reasonable, necessary
and allocable for your CNCS SIF award and match. • Audit requirements for any organization
expending more than $750,000 in Federal funds during its fiscal year. It is especially important that the fiscal
staff in your organization working on the SIF grant are very familiar the Uniform Guidance
so they can insure your financial systems, policies and procedures are in compliance
with all federal regulations. It is also critical for all staff that expend
funds to familiarize themselves with allowable costs. You can find 2CFR 200 by going to: https://www.ecfr.gov
and selecting Title 2 from the drop menu and then clicking Go to access section 200.

Reynold King

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