Universal Identifier and System of Award Management; Corrections, 54407-54410 [2015-22074]

Download as PDF 54407 Rules and Regulations Federal Register Vol. 80, No. 175 Thursday, September 10, 2015 This section of the FEDERAL REGISTER contains regulatory documents having general applicability and legal effect, most of which are keyed to and codified in the Code of Federal Regulations, which is published under 50 titles pursuant to 44 U.S.C. 1510. The Code of Federal Regulations is sold by the Superintendent of Documents. Prices of new books are listed in the first FEDERAL REGISTER issue of each week. OFFICE OF MANAGEMENT AND BUDGET 2 CFR Parts 25 and 200 Universal Identifier and System of Award Management; Corrections Executive Office of the President, Office of Management and Budget. ACTION: Correcting amendments. AGENCY: The Office of Management and Budget (OMB) is correcting the final guidance that appeared in the Federal Register on September 14, 2010 (75 FR 55673) and December 26, 2013 (78 FR 78589). OMB is amending the guidance to make technical corrections where needed. The final guidance is revised to remove references to the ‘‘System of Award Management’’ and replace them with the correct term ‘‘System for Award Management’’. With respect to the technical corrections to the final guidance, these corrections are included only where it has come to the attention of the Council on Financial Assistance Reform (COFAR) that particular language in the final guidance did not match with the COFAR’s intent and would result in an erroneous implementation of the guidance. These technical corrections will go into effect at the time of issuance. Guidance on effective/applicability date is revised to allow a grace period of two fiscal years for non-Federal entities to implement changes to their procurement policies and procedures in accordance with guidance on procurement standards. Other requirements in the section remain as originally published. Technical corrections are made to eliminate conflicting or unclear language and grammatical inconsistencies or citation errors throughout. rmajette on DSK2VPTVN1PROD with RULES SUMMARY: VerDate Sep<11>2014 14:38 Sep 09, 2015 Jkt 235001 Effective date: September 10, 2015. Implementation date: For all nonFederal entities, there is a two-year grace period for implementation of the procurement standards in 2 CFR 200.317 through 200.326. FOR FURTHER INFORMATION CONTACT: Rhea Hubbard or Gil Tran, Office of Federal Financial Management, rhubbard@omb.eop.gov or Hai_M._ Tran@omb.eop.gov, or via telephone at (202) 395–3993. SUPPLEMENTARY INFORMATION: This is a summary of OMB’s Erratum, 2 CFR 200 released on December 26, 2013. This is the second set of corrections. The first set of corrections was published in the Federal Register on December 19, 2014 (79 FR 75871). This document augments the corrections which were published in the Federal Register on December 19, 2014 (79 FR 75871). DATES: Additional Outreach and Training Since the issuance of the Uniform Guidance on December 26, 2013, the COFAR has developed and provided numerous additional resources to assist stakeholders in learning about the guidance. For a complete list and access to these resources, please visit the COFAR Web site at cfo.gov/COFAR. Resources available include a Frequently Asked Questions document, as well as several training webcasts. Please note that the Frequently Asked Questions document will be referenced as additional guidance in the 2015 issuance of Appendix XI to Part 200— Compliance Supplement. by making the following correcting amendments: PART 25—UNIVERSAL IDENTIFIER AND SYSTEM FOR AWARD MANAGEMENT 1. The authority citation for part 25 continues to read as follows: ■ Authority: Pub. L. 109–282; 31 U.S.C. 6102. 2. Revise the heading of part 25 to read as set forth above. ■ §§ 25.100 and 25.310 and Appendix A to Part 25 [Amended] 3. Amend §§ 25.100 and 25.310 and Appendix A to Part 25 by removing references to ‘‘System of Award Management’’ wherever they appear, and adding, in their place, ‘‘System for Award Management’’. ■ PART 200—UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS 4. The authority citation for part 200 continues to read as follows: ■ Authority: 31 U.S.C. 503. § 200.19 [Amended] 5. Amend § 200.19 paragraph (b) by removing ‘‘C.12’’ and adding, in its place ‘‘C.2.a.’’. ■ 6. In § 200.40 revise the introductory text of paragraph (a) and the the introductory text of paragraph (b), to read as follows: ■ List of Subjects § 200.40 2 CFR Part 25 Administrative practice and procedures, Grants administration, Grant programs, Loan programs. (a) Federal financial assistance means assistance that non-Federal entities receive or administer in the form of: * * * * * (b) For § 200.202 Requirement to provide public notice of Federal financial assistance programs and Subpart F—Audit Requirements of this part, Federal financial assistance also includes assistance that non-Federal entities receive or administer in the form of: * * * * * ■ 7. In § 200.101, revise the table in paragraph (b)(1), and revise paragraph (d)(1), to read as follows: 2 CFR Part 200 Accounting, Auditing, Colleges and universities, State and local governments, Grant programs, Grants administration, Hospitals, Indians, Nonprofit organizations, Reporting and recordkeeping requirements. Mark Reger, Deputy Controller. Under the authority of the Chief Financial Officer Act of 1990 (31 U.S.C. 503), the Office of Management and Budget amends 2 CFR parts 25 and 200 PO 00000 Frm 00001 Fmt 4700 Sfmt 4700 Federal financial assistance. § 200.101 Applicability. * * E:\FR\FM\10SER1.SGM * 10SER1 * * 54408 Federal Register / Vol. 80, No. 175 / Thursday, September 10, 2015 / Rules and Regulations (b) * * * (1) * * * This table must be read along with the other provisions of this section Are applicable to the following types of Federal Awards and Fixed-Price Contracts and Subcontracts (except as noted in paragraphs (d) and (e) below): The following portions of this Part Subpart A—Acronyms and Definitions .............. Subpart B—General Provisions, except for §§ 200.111 English Language, 200.112 Conflict of Interest, 200.113 Mandatory Disclosures. §§ 200.111 English Language, 200.112 Conflict of Interest, 200.113 Mandatory Disclosures. —All. —All. Subparts C–D, except for §§ 200.202 Requirement to provide public notice of Federal financial assistance programs, 200.303 Internal controls, 200.330–332 Subrecipient Monitoring and Management. —Grant Agreements and cooperative agreements. § 200.202 Requirement to provide public notice of Federal financial assistance programs. —Grant Agreements and cooperative agreements. —Agreements for loans, loan guarantees, interest subsidies and insurance. —All. §§ 200.303 Internal controls, 200.330–332 Subrecipient Monitoring and Management. Subpart E—Cost Principles ............................... —Grant Agreements and cooperative agreements. —Grant Agreements and cooperative agreements, except those providing food commodities. —All procurement contracts under the Federal Acquisition Regulations except those that are not negotiated. Subpart F—Audit Requirements ........................ —Grant Agreements and cooperative agreements. —Contracts and subcontracts, except for fixed price contacts and subcontracts, awarded under the Federal Acquisition Regulation. —Agreements for loans, loans guarantees, interest subsidies and insurance and other forms of Federal Financial Assistance as defined by the Single Audit Act Amendment of 1996. (d) * * * (1) The block grant awards authorized by the Omnibus Budget Reconciliation Act of 1981 (including Community Services), except to the extent that Subpart E—Cost Principles of this Part apply to subrecipients of Community Services Block Grant funds pursuant to 42 U.S.C. 9916(a)(1)(B); * * * * * ■ 8. Revise § 200.110, paragraph (a) to read as follows: policies and procedures applicable to Federal awards by promulgating a regulation to be effective by December 26, 2014 unless different provisions are required by statute or approved by OMB. For the procurement standards in §§ 200.317–200.326, non-Federal entities may continue to comply with the procurement standards in previous OMB guidance (superseded by this part as described in § 200.104) for two additional fiscal years after this part goes into effect. If a non-Federal entity chooses to use the previous procurement standards for an additional two fiscal years before adopting the procurement standards in this part, the non-Federal entity must document this decision in their internal procurement policies. * * * * * § 200.110 rmajette on DSK2VPTVN1PROD with RULES Are NOT applicable to the following types of Federal Awards and Fixed-Price Contracts and Subcontracts: Effective/applicability date. (a) The standards set forth in this part which affect administration of Federal awards issued by Federal awarding agencies become effective once implemented by Federal awarding agencies or when any future amendment to this part becomes final. Federal awarding agencies must implement the VerDate Sep<11>2014 14:38 Sep 09, 2015 Jkt 235001 PO 00000 Frm 00002 Fmt 4700 Sfmt 4700 —Agreements for loans, loan guarantees, interest subsidies and insurance. —Procurement contracts awarded by Federal Agencies under the Federal Acquisition Regulation and subcontracts under those contracts. —Agreements for loans, loan guarantees, interest subsidies and insurance. —Procurement contracts awarded by Federal Agencies under the Federal Acquisition Regulation and subcontracts under those contracts. —Procurement contracts awarded by Federal Agencies under the Federal Acquisition Regulation and subcontracts under those contracts. —Grant agreements and cooperative agreements providing foods commodities. —Fixed amount awards. —Agreements for loans, loans guarantees, interest subsidies and insurance. —Federal awards to hospitals (see Appendix IX Hospital Cost Principles). —Fixed-price contracts and subcontracts awarded under the Federal Acquisition Regulation. § 200.203 [Amended] 9. In § 200.203(a)(5), remove ‘‘Financial’’ and add, in its place, ‘‘Domestic’’ ■ 10. Revise § 200.305, paragraph (b)(9) introductory text to read as follows: ■ § 200.305 Payment. * * * * * (b) * * * (9) Interest earned amounts up to $500 per year may be retained by the non-Federal entity for administrative expense. Any additional interest earned on Federal advance payments deposited in interest-bearing accounts must be remitted annually to the Department of Health and Human Services Payment Management System (PMS) through an electronic medium using either Automated Clearing House (ACH) network or a Fedwire Funds Service E:\FR\FM\10SER1.SGM 10SER1 Federal Register / Vol. 80, No. 175 / Thursday, September 10, 2015 / Rules and Regulations payment. Remittances must include pertinent information of the payee and nature of payment in the memo area (often referred to as ‘‘addenda records’’ by Financial Institutions) as that will assist in the timely posting of interest earned on federal funds. Pertinent details include the Payee Account Number (PAN) if the payment originated from PMS, or Agency information if the payment originated from ASAP, NSF or another federal agency payment system. The remittance must be submitted as follows: * * * * * ■ 11. Revise § 200.308, paragraph (c) to read as follows: § 200.308 plans. Revision of budget and program rmajette on DSK2VPTVN1PROD with RULES § 200.320 [Amended] 12. In § 200.320, paragraph (c)(2)(i), remove ‘‘state,’’ and remove ‘‘publically’’ and add, in its place ‘‘publicly’’. ■ 13. In § 200.330, revise the final sentence of paragraph (b) introductory text to read as follows: ■ § 200.330 Subrecipient and contractor determinations. * * * * * * (c)(1) For non-construction Federal awards, recipients must request prior approvals from Federal awarding agencies for one or more of the following program or budget-related reasons: (i) Change in the scope or the objective of the project or program (even if there is no associated budget revision requiring prior written approval). (ii) Change in a key person specified in the application or the Federal award. (iii) The disengagement from the project for more than three months, or a 25 percent reduction in time devoted to the project, by the approved project director or principal investigator. (iv) The inclusion, unless waived by the Federal awarding agency, of costs that require prior approval in accordance with Subpart E—Cost Principles of this part or 45 CFR part 75 Appendix IX, ‘‘Principles for Determining Costs Applicable to Research and Development under Awards and Contracts with Hospitals,’’ or 48 CFR part 31, ‘‘Contract Cost Principles and Procedures,’’ as applicable. (v) The transfer of funds budgeted for participant support costs as defined in § 200.75 Participant support costs to other categories of expense. (vi) Unless described in the application and funded in the approved Federal awards, the subawarding, transferring or contracting out of any work under a Federal award, including fixed amount subawards as described in § 200.332 Fixed amount subawards. This provision does not apply to the acquisition of supplies, material, equipment or general support services. (vii) Changes in the approved costsharing or matching provided by the non-Federal entity. (viii) The need arises for additional Federal funds to complete the project. VerDate Sep<11>2014 (2) No other prior approval requirements for specific items may be imposed unless an exception has been approved by OMB. See also §§ 200.102 Exceptions and 200.407 Prior written approval (prior approval). * * * * * 14:38 Sep 09, 2015 Jkt 235001 * * * * (b) * * * Characteristics indicative of a procurement relationship between the non-Federal entity and a contractor are when the contractor: * * * * * ■ 14. Revise § 200.331, paragraphs (a)(1)(iv), (vi), (vii), (viii), and (x); (a)(2) and (a)(4) to read as follows: § 200.331 entities. Requirements for pass-through * * * * * (a) * * * (1) * * * (iv) Federal Award Date (see § 200.39 Federal award date) of award to the recipient by the Federal agency; * * * * * (vi) Amount of Federal Funds Obligated by this action by the passthrough entity to the subrecipient; (vii) Total Amount of Federal Funds Obligated to the subrecipient by the pass-through entity including the current obligation; (viii) Total Amount of the Federal Award committed to the subrecipient by the pass-through entity; * * * * * (x) Name of Federal awarding agency, pass-through entity, and contact information for awarding official of the Pass-through entity; * * * * * (2) All requirements imposed by the pass-through entity on the subrecipient so that the Federal award is used in accordance with Federal statutes, regulations and the terms and conditions of the Federal award; * * * * * (4) An approved federally recognized indirect cost rate negotiated between the subrecipient and the Federal Government or, if no such rate exists, either a rate negotiated between the pass-through entity and the subrecipient (in compliance with this part), or a de PO 00000 Frm 00003 Fmt 4700 Sfmt 4700 54409 minimis indirect cost rate as defined in § 200.414 Indirect (F&A) costs, paragraph (f); * * * * * § 200.431 [Amended] 15. In § 200.431, paragraph (h)(3) remove ‘‘Federal Government’s’’ and add, in its place ‘‘non-Federal entity’’ and revise paragraph (j) to read as follows: ■ § 200.431 Compensation—fringe benefits. * * * * * (j)(1) For IHEs only. Fringe benefits in the form of undergraduate and graduate tuition or remission of tuition for individual employees are allowable, provided such benefits are granted in accordance with established nonFederal entity policies, and are distributed to all non-Federal entity activities on an equitable basis. Tuition benefits for family members other than the employee are unallowable. (2) Fringe benefits in the form of tuition or remission of tuition for individual employees not employed by IHEs are limited to the tax-free amount allowed per section 127 of the Internal Revenue Code as amended. (3) IHEs may offer employees tuition waivers or tuition reductions, provided that the benefit does not discriminate in favor of highly compensated employees. Employees can exercise these benefits at other institutions according to institutional policy. See § 200.466 Scholarships and student aid costs, for treatment of tuition remission provided to students. * * * * * § 200.449 [Amended] 16. In § 200.449, paragraph (e), remove ‘‘September 23’’ and add, in its place ‘‘July 1’’. ■ 17. Amend Appendix III to Part 200 as follows: ■ a. In Section C.7, revise the first sentence. ■ b. Amend the final sentence of Section C.11.a.(1), by adding ‘‘see’’ after ‘subrecipient,’’. The revision reads as follows: ■ Appendix III to Part 200—Indirect (F&A) Costs Identification and Assignment, and Rate Determination for Institutions of Higher Education (IHEs) * * * * * C. * * * 7. Except as provided in paragraph (c)(1) of § 200.414 Indirect (F&A) costs, Federal agencies must use the negotiated rates in effect at the time of the initial award E:\FR\FM\10SER1.SGM 10SER1 54410 Federal Register / Vol. 80, No. 175 / Thursday, September 10, 2015 / Rules and Regulations throughout the life of the Federal award. * * * DEPARTMENT OF AGRICULTURE * Food and Nutrition Service * * * * 18. Amend Appendix IV to Part 200 as follows: ■ a. In Section A., designate the second paragraph as Section A.1.2., and revise the newly designated paragraph. ■ b. In Section B.2.e. amend the first sentence to remove ‘‘Federal funding of direct costs’’ and adding in its place ‘‘direct Federal funding’’ and remove ‘‘section A.3 of this Appendix’’ and add in its place ‘‘paragraph (a) of § 200.414 Indirect (F&A) costs’’. ■ c. In Section B.3.g. amend the final sentence by removing ‘‘section A.3 of this Appendix’’ and adding in its place ‘‘paragraph (a) of § 200.414 Indirect (F&) costs’’, ■ d. In Section C.2.b. amend the first sentence to remove ‘‘(e)’’ and add in its place ‘‘(f)’’, ■ e. In Section C.2.c. amend the first sentence to remove ‘‘(f)’’ and add in its place ‘‘(g)’’. The revision reads as follows: ■ Appendix IV to Part 200—Indirect (F&A) Costs Identification and Assignment, and Rate Determination for Nonprofit Organizations * * * * * 2. ‘‘Major nonprofit organizations’’ are defined in paragraph (a) of § 200.414 Indirect (F&A) costs. See indirect cost rate reporting requirements in sections B.2.e and B.3.g of this Appendix. * * * * * 19. Amend Appendix V to Part 200 by revising Section E.2. to read as follows: ■ Appendix V to Part 200—State/Local Governmentwide Central Service Cost Allocation Plans * * * * * rmajette on DSK2VPTVN1PROD with RULES 2. Allocated Central Services For each allocated central service*, the plan must also include the following: a brief description of the service, an identification of the unit rendering the service and the operating agencies receiving the service, the items of expense included in the cost of the service, the method used to distribute the cost of the service to benefitted agencies, and a summary schedule showing the allocation of each service to the specific benefitted agencies. If any self-insurance funds or fringe benefits costs are treated as allocated (rather than billed) central services, documentation discussed in subsections 3.b. and c. must also be included. * * * * * [FR Doc. 2015–22074 Filed 9–9–15; 8:45 am] BILLING CODE P VerDate Sep<11>2014 14:38 Sep 09, 2015 Jkt 235001 7 CFR Parts 272 and 273 RIN 0584–AE01 Clarification of Eligibility of Fleeing Felons Food and Nutrition Service (FNS), USDA. ACTION: Final rule. AGENCY: This rule implements Section 4112 of the Food, Conservation, and Energy Act of 2008. Section 4112 amended Section 6(k) of the Food and Nutrition Act of 2008 to require the Secretary of Agriculture to define the terms ‘‘fleeing’’ and ‘‘actively seeking’’ to ensure that State agencies use consistent procedures regarding the disqualification of a fleeing felon from eligibility for SNAP benefits when the individual is fleeing to avoid prosecution, custody or confinement after conviction for committing a crime or attempting to commit a crime that is a felony under the law of the place from which the individual is fleeing (or a high misdemeanor in New Jersey) or is violating a condition of probation or parole under Federal or State law. DATES: This rule is effective November 9, 2015. FOR FURTHER INFORMATION CONTACT: Sasha Gersten-Paal, Certification Policy Branch, Program Development Division, Food and Nutrition Service, USDA, 3101 Park Center Drive, Alexandria, Virginia 22302, (703) 305–2507. SUPPLEMENTARY INFORMATION: SUMMARY: Background The Personal Responsibility and Work Opportunity Reconciliation Act of 1996, Public Law 104–193 (PRWORA) amended Section 6 of the Food Stamp Act of 1977 (now entitled The Food and Nutrition Act of 2008) (the Act) to disqualify fleeing felons from the Supplemental Nutrition Assistance Program (SNAP). To be disqualified under the fleeing felon provisions of PRWORA, an individual must be either: Fleeing to avoid prosecution, custody or confinement after conviction for committing a crime or attempting to commit a crime that is a felony under the law of the place from which the individual is fleeing (or a high misdemeanor in New Jersey); or violating a condition of probation or parole imposed under Federal or State law. The intent of the law was to prohibit individuals who were intentionally fleeing to avoid PO 00000 Frm 00004 Fmt 4700 Sfmt 4700 prosecution or imprisonment from receiving SNAP benefits and to aid law enforcement officials actively seeking to apprehend those fleeing to avoid prosecution or custody by providing them with needed information as allowable under the Act. The disqualification provisions were codified in the SNAP regulations on January 17, 2001, at 66 FR 4438. For simplicity, throughout the balance of this preamble we will use the term felony to encompass felonies, and, in the State of New Jersey, felonies and high misdemeanors. Section 4112 of the Food, Conservation, and Energy Act of 2008 (Pub. L. 110–246) amended Section 6(k) of the Act to require the Secretary of Agriculture to define the terms ‘‘fleeing’’ and ‘‘actively seeking’’ to ensure State agencies use consistent procedures to disqualify individuals fleeing to avoid prosecution, custody or confinement after conviction for committing a crime or attempting to commit a crime that is a felony under the law of the place from which the individual is fleeing or is violating a condition of probation or parole under Federal or State law. On August 19, 2011, the U.S. Department of Agriculture’s (USDA) Food and Nutrition Service (FNS) published a proposed rule at 76 FR 51907, providing proposed definitions for ‘‘fleeing’’ and ‘‘actively seeking’’, and procedures for disqualifying individuals determined to be fleeing or violating a condition of probation or parole. Readers are directed to the proposed rule for a more thorough description of the policies in effect prior to the publication of the proposed rule and for the reasons the Department was directed to define these terms. The Department received thirtyseven comments on the proposed rule. Comments were received from State agencies, legal service organizations, advocacy groups, state investigative agencies, and private citizens. The regulations governing the fleeing felon and parole and probation violators are found at 7 CFR 272.1(c)(1)(vii) Disclosure, 7 CFR 273.1(b)(7)(ix) Special household requirements, 7 CFR 273.2(b)(4)(ii) Privacy Act Statement, and 7 CFR 273.11(n) Fleeing Felons and probation or parole violators. The Department proposed revising § 273.11(n) in its entirety. The Department also proposed a conforming amendment for 7 CFR 272.1(c)(1)(vii) Disclosure. Section 202 of PRWORA established similar provisions for Supplemental Security Income (SSI). The Social Security Administration (SSA) developed more rigorous standards than FNS in implementing the legislative E:\FR\FM\10SER1.SGM 10SER1

Agencies

[Federal Register Volume 80, Number 175 (Thursday, September 10, 2015)]
[Rules and Regulations]
[Pages 54407-54410]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2015-22074]



========================================================================
Rules and Regulations
                                                Federal Register
________________________________________________________________________

This section of the FEDERAL REGISTER contains regulatory documents 
having general applicability and legal effect, most of which are keyed 
to and codified in the Code of Federal Regulations, which is published 
under 50 titles pursuant to 44 U.S.C. 1510.

The Code of Federal Regulations is sold by the Superintendent of Documents. 
Prices of new books are listed in the first FEDERAL REGISTER issue of each 
week.

========================================================================


Federal Register / Vol. 80, No. 175 / Thursday, September 10, 2015 / 
Rules and Regulations

[[Page 54407]]



OFFICE OF MANAGEMENT AND BUDGET

2 CFR Parts 25 and 200


Universal Identifier and System of Award Management; Corrections

AGENCY: Executive Office of the President, Office of Management and 
Budget.

ACTION: Correcting amendments.

-----------------------------------------------------------------------

SUMMARY: The Office of Management and Budget (OMB) is correcting the 
final guidance that appeared in the Federal Register on September 14, 
2010 (75 FR 55673) and December 26, 2013 (78 FR 78589). OMB is amending 
the guidance to make technical corrections where needed. The final 
guidance is revised to remove references to the ``System of Award 
Management'' and replace them with the correct term ``System for Award 
Management''.
    With respect to the technical corrections to the final guidance, 
these corrections are included only where it has come to the attention 
of the Council on Financial Assistance Reform (COFAR) that particular 
language in the final guidance did not match with the COFAR's intent 
and would result in an erroneous implementation of the guidance. These 
technical corrections will go into effect at the time of issuance.
    Guidance on effective/applicability date is revised to allow a 
grace period of two fiscal years for non-Federal entities to implement 
changes to their procurement policies and procedures in accordance with 
guidance on procurement standards.
    Other requirements in the section remain as originally published. 
Technical corrections are made to eliminate conflicting or unclear 
language and grammatical inconsistencies or citation errors throughout.

DATES: Effective date: September 10, 2015.
    Implementation date: For all non-Federal entities, there is a two-
year grace period for implementation of the procurement standards in 2 
CFR 200.317 through 200.326.

FOR FURTHER INFORMATION CONTACT: Rhea Hubbard or Gil Tran, Office of 
Federal Financial Management, rhubbard@omb.eop.gov or 
Hai_M._Tran@omb.eop.gov, or via telephone at (202) 395-3993.

SUPPLEMENTARY INFORMATION: This is a summary of OMB's Erratum, 2 CFR 
200 released on December 26, 2013. This is the second set of 
corrections. The first set of corrections was published in the Federal 
Register on December 19, 2014 (79 FR 75871). This document augments the 
corrections which were published in the Federal Register on December 
19, 2014 (79 FR 75871).

Additional Outreach and Training

    Since the issuance of the Uniform Guidance on December 26, 2013, 
the COFAR has developed and provided numerous additional resources to 
assist stakeholders in learning about the guidance. For a complete list 
and access to these resources, please visit the COFAR Web site at 
cfo.gov/COFAR. Resources available include a Frequently Asked Questions 
document, as well as several training webcasts. Please note that the 
Frequently Asked Questions document will be referenced as additional 
guidance in the 2015 issuance of Appendix XI to Part 200--Compliance 
Supplement.

List of Subjects

2 CFR Part 25

    Administrative practice and procedures, Grants administration, 
Grant programs, Loan programs.

2 CFR Part 200

    Accounting, Auditing, Colleges and universities, State and local 
governments, Grant programs, Grants administration, Hospitals, Indians, 
Nonprofit organizations, Reporting and recordkeeping requirements.

Mark Reger,
Deputy Controller.

    Under the authority of the Chief Financial Officer Act of 1990 (31 
U.S.C. 503), the Office of Management and Budget amends 2 CFR parts 25 
and 200 by making the following correcting amendments:

PART 25--UNIVERSAL IDENTIFIER AND SYSTEM FOR AWARD MANAGEMENT

0
1. The authority citation for part 25 continues to read as follows:

    Authority: Pub. L. 109-282; 31 U.S.C. 6102.

0
2. Revise the heading of part 25 to read as set forth above.


Sec. Sec.  25.100 and 25.310 and Appendix A to Part 25  [Amended]

0
3. Amend Sec. Sec.  25.100 and 25.310 and Appendix A to Part 25 by 
removing references to ``System of Award Management'' wherever they 
appear, and adding, in their place, ``System for Award Management''.

PART 200--UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND 
AUDIT REQUIREMENTS FOR FEDERAL AWARDS

0
4. The authority citation for part 200 continues to read as follows:

    Authority: 31 U.S.C. 503.


Sec.  200.19  [Amended]

0
5. Amend Sec.  200.19 paragraph (b) by removing ``C.12'' and adding, in 
its place ``C.2.a.''.

0
6. In Sec.  200.40 revise the introductory text of paragraph (a) and 
the the introductory text of paragraph (b), to read as follows:


Sec.  200.40  Federal financial assistance.

    (a) Federal financial assistance means assistance that non-Federal 
entities receive or administer in the form of:
* * * * *
    (b) For Sec.  200.202 Requirement to provide public notice of 
Federal financial assistance programs and Subpart F--Audit Requirements 
of this part, Federal financial assistance also includes assistance 
that non-Federal entities receive or administer in the form of:
* * * * *

0
7. In Sec.  200.101, revise the table in paragraph (b)(1), and revise 
paragraph (d)(1), to read as follows:


Sec.  200.101  Applicability.

* * * * *

[[Page 54408]]

    (b) * * *
    (1) * * *

------------------------------------------------------------------------
 This table must be read along with the other provisions of this section
-------------------------------------------------------------------------
                                   Are applicable to
                                     the following    Are NOT applicable
                                   types of Federal    to the following
                                   Awards and Fixed-   types of Federal
 The following portions of this     Price Contracts    Awards and Fixed-
              Part                 and Subcontracts     Price Contracts
                                   (except as noted    and Subcontracts:
                                   in paragraphs (d)
                                    and (e) below):
------------------------------------------------------------------------
Subpart A--Acronyms and           --All.............
 Definitions.
Subpart B--General Provisions,    --All.............
 except for Sec.  Sec.   200.111
 English Language, 200.112
 Conflict of Interest, 200.113
 Mandatory Disclosures.
Sec.  Sec.   200.111 English      --Grant Agreements  --Agreements for
 Language, 200.112 Conflict of     and cooperative     loans, loan
 Interest, 200.113 Mandatory       agreements.         guarantees,
 Disclosures.                                          interest
                                                       subsidies and
                                                       insurance.
                                                      --Procurement
                                                       contracts awarded
                                                       by Federal
                                                       Agencies under
                                                       the Federal
                                                       Acquisition
                                                       Regulation and
                                                       subcontracts
                                                       under those
                                                       contracts.
Subparts C-D, except for Sec.     --Grant Agreements  --Agreements for
 Sec.   200.202 Requirement to     and cooperative     loans, loan
 provide public notice of          agreements.         guarantees,
 Federal financial assistance                          interest
 programs, 200.303 Internal                            subsidies and
 controls, 200.330-332                                 insurance.
 Subrecipient Monitoring and                          --Procurement
 Management.                                           contracts awarded
                                                       by Federal
                                                       Agencies under
                                                       the Federal
                                                       Acquisition
                                                       Regulation and
                                                       subcontracts
                                                       under those
                                                       contracts.
Sec.   200.202 Requirement to     --Grant Agreements  --Procurement
 provide public notice of          and cooperative     contracts awarded
 Federal financial assistance      agreements.         by Federal
 programs.                        --Agreements for     Agencies under
                                   loans, loan         the Federal
                                   guarantees,         Acquisition
                                   interest            Regulation and
                                   subsidies and       subcontracts
                                   insurance.          under those
                                                       contracts.
Sec.  Sec.   200.303 Internal     --All.............
 controls, 200.330-332
 Subrecipient Monitoring and
 Management.
Subpart E--Cost Principles......  --Grant Agreements  --Grant agreements
                                   and cooperative     and cooperative
                                   agreements,         agreements
                                   except those        providing foods
                                   providing food      commodities.
                                   commodities.       --Fixed amount
                                  --All procurement    awards.
                                   contracts under    --Agreements for
                                   the Federal         loans, loans
                                   Acquisition         guarantees,
                                   Regulations         interest
                                   except those that   subsidies and
                                   are not             insurance.
                                   negotiated.        --Federal awards
                                                       to hospitals (see
                                                       Appendix IX
                                                       Hospital Cost
                                                       Principles).
Subpart F--Audit Requirements...  --Grant Agreements  --Fixed-price
                                   and cooperative     contracts and
                                   agreements.         subcontracts
                                  --Contracts and      awarded under the
                                   subcontracts,       Federal
                                   except for fixed    Acquisition
                                   price contacts      Regulation.
                                   and subcontracts,
                                   awarded under the
                                   Federal
                                   Acquisition
                                   Regulation.
                                  --Agreements for
                                   loans, loans
                                   guarantees,
                                   interest
                                   subsidies and
                                   insurance and
                                   other forms of
                                   Federal Financial
                                   Assistance as
                                   defined by the
                                   Single Audit Act
                                   Amendment of 1996.
------------------------------------------------------------------------

    (d) * * *
    (1) The block grant awards authorized by the Omnibus Budget 
Reconciliation Act of 1981 (including Community Services), except to 
the extent that Subpart E--Cost Principles of this Part apply to 
subrecipients of Community Services Block Grant funds pursuant to 42 
U.S.C. 9916(a)(1)(B);
* * * * *

0
8. Revise Sec.  200.110, paragraph (a) to read as follows:


Sec.  200.110  Effective/applicability date.

    (a) The standards set forth in this part which affect 
administration of Federal awards issued by Federal awarding agencies 
become effective once implemented by Federal awarding agencies or when 
any future amendment to this part becomes final. Federal awarding 
agencies must implement the policies and procedures applicable to 
Federal awards by promulgating a regulation to be effective by December 
26, 2014 unless different provisions are required by statute or 
approved by OMB. For the procurement standards in Sec. Sec.  200.317-
200.326, non-Federal entities may continue to comply with the 
procurement standards in previous OMB guidance (superseded by this part 
as described in Sec.  200.104) for two additional fiscal years after 
this part goes into effect. If a non-Federal entity chooses to use the 
previous procurement standards for an additional two fiscal years 
before adopting the procurement standards in this part, the non-Federal 
entity must document this decision in their internal procurement 
policies.
* * * * *


Sec.  200.203  [Amended]

0
9. In Sec.  200.203(a)(5), remove ``Financial'' and add, in its place, 
``Domestic''

0
10. Revise Sec.  200.305, paragraph (b)(9) introductory text to read as 
follows:


Sec.  200.305  Payment.

* * * * *
    (b) * * *
    (9) Interest earned amounts up to $500 per year may be retained by 
the non-Federal entity for administrative expense. Any additional 
interest earned on Federal advance payments deposited in interest-
bearing accounts must be remitted annually to the Department of Health 
and Human Services Payment Management System (PMS) through an 
electronic medium using either Automated Clearing House (ACH) network 
or a Fedwire Funds Service

[[Page 54409]]

payment. Remittances must include pertinent information of the payee 
and nature of payment in the memo area (often referred to as ``addenda 
records'' by Financial Institutions) as that will assist in the timely 
posting of interest earned on federal funds. Pertinent details include 
the Payee Account Number (PAN) if the payment originated from PMS, or 
Agency information if the payment originated from ASAP, NSF or another 
federal agency payment system. The remittance must be submitted as 
follows:
* * * * *

0
11. Revise Sec.  200.308, paragraph (c) to read as follows:


Sec.  200.308  Revision of budget and program plans.

* * * * *
    (c)(1) For non-construction Federal awards, recipients must request 
prior approvals from Federal awarding agencies for one or more of the 
following program or budget-related reasons:
    (i) Change in the scope or the objective of the project or program 
(even if there is no associated budget revision requiring prior written 
approval).
    (ii) Change in a key person specified in the application or the 
Federal award.
    (iii) The disengagement from the project for more than three 
months, or a 25 percent reduction in time devoted to the project, by 
the approved project director or principal investigator.
    (iv) The inclusion, unless waived by the Federal awarding agency, 
of costs that require prior approval in accordance with Subpart E--Cost 
Principles of this part or 45 CFR part 75 Appendix IX, ``Principles for 
Determining Costs Applicable to Research and Development under Awards 
and Contracts with Hospitals,'' or 48 CFR part 31, ``Contract Cost 
Principles and Procedures,'' as applicable.
    (v) The transfer of funds budgeted for participant support costs as 
defined in Sec.  200.75 Participant support costs to other categories 
of expense.
    (vi) Unless described in the application and funded in the approved 
Federal awards, the subawarding, transferring or contracting out of any 
work under a Federal award, including fixed amount subawards as 
described in Sec.  200.332 Fixed amount subawards. This provision does 
not apply to the acquisition of supplies, material, equipment or 
general support services.
    (vii) Changes in the approved cost-sharing or matching provided by 
the non-Federal entity.
    (viii) The need arises for additional Federal funds to complete the 
project.
    (2) No other prior approval requirements for specific items may be 
imposed unless an exception has been approved by OMB. See also 
Sec. Sec.  200.102 Exceptions and 200.407 Prior written approval (prior 
approval).
* * * * *


Sec.  200.320  [Amended]

0
12. In Sec.  200.320, paragraph (c)(2)(i), remove ``state,'' and remove 
``publically'' and add, in its place ``publicly''.

0
13. In Sec.  200.330, revise the final sentence of paragraph (b) 
introductory text to read as follows:


Sec.  200.330  Subrecipient and contractor determinations.

* * * * *
    (b) * * * Characteristics indicative of a procurement relationship 
between the non-Federal entity and a contractor are when the 
contractor:
* * * * *

0
14. Revise Sec.  200.331, paragraphs (a)(1)(iv), (vi), (vii), (viii), 
and (x); (a)(2) and (a)(4) to read as follows:


Sec.  200.331  Requirements for pass-through entities.

* * * * *
    (a) * * *
    (1) * * *
    (iv) Federal Award Date (see Sec.  200.39 Federal award date) of 
award to the recipient by the Federal agency;
* * * * *
    (vi) Amount of Federal Funds Obligated by this action by the pass-
through entity to the subrecipient;
    (vii) Total Amount of Federal Funds Obligated to the subrecipient 
by the pass-through entity including the current obligation;
    (viii) Total Amount of the Federal Award committed to the 
subrecipient by the pass-through entity;
* * * * *
    (x) Name of Federal awarding agency, pass-through entity, and 
contact information for awarding official of the Pass-through entity;
* * * * *
    (2) All requirements imposed by the pass-through entity on the 
subrecipient so that the Federal award is used in accordance with 
Federal statutes, regulations and the terms and conditions of the 
Federal award;
* * * * *
    (4) An approved federally recognized indirect cost rate negotiated 
between the subrecipient and the Federal Government or, if no such rate 
exists, either a rate negotiated between the pass-through entity and 
the subrecipient (in compliance with this part), or a de minimis 
indirect cost rate as defined in Sec.  200.414 Indirect (F&A) costs, 
paragraph (f);
* * * * *


Sec.  200.431  [Amended]

0
15. In Sec.  200.431, paragraph (h)(3) remove ``Federal Government's'' 
and add, in its place ``non-Federal entity'' and revise paragraph (j) 
to read as follows:


Sec.  200.431  Compensation--fringe benefits.

* * * * *
    (j)(1) For IHEs only. Fringe benefits in the form of undergraduate 
and graduate tuition or remission of tuition for individual employees 
are allowable, provided such benefits are granted in accordance with 
established non-Federal entity policies, and are distributed to all 
non-Federal entity activities on an equitable basis. Tuition benefits 
for family members other than the employee are unallowable.
    (2) Fringe benefits in the form of tuition or remission of tuition 
for individual employees not employed by IHEs are limited to the tax-
free amount allowed per section 127 of the Internal Revenue Code as 
amended.
    (3) IHEs may offer employees tuition waivers or tuition reductions, 
provided that the benefit does not discriminate in favor of highly 
compensated employees. Employees can exercise these benefits at other 
institutions according to institutional policy. See Sec.  200.466 
Scholarships and student aid costs, for treatment of tuition remission 
provided to students.
* * * * *


Sec.  200.449  [Amended]

0
16. In Sec.  200.449, paragraph (e), remove ``September 23'' and add, 
in its place ``July 1''.

0
17. Amend Appendix III to Part 200 as follows:
0
a. In Section C.7, revise the first sentence.
0
b. Amend the final sentence of Section C.11.a.(1), by adding ``see'' 
after `subrecipient,''.
    The revision reads as follows:

Appendix III to Part 200--Indirect (F&A) Costs Identification and 
Assignment, and Rate Determination for Institutions of Higher Education 
(IHEs)

* * * * *
    C. * * *
    7. Except as provided in paragraph (c)(1) of Sec.  200.414 
Indirect (F&A) costs, Federal agencies must use the negotiated rates 
in effect at the time of the initial award

[[Page 54410]]

throughout the life of the Federal award. * * *
* * * * *

0
18. Amend Appendix IV to Part 200 as follows:
0
a. In Section A., designate the second paragraph as Section A.1.2., and 
revise the newly designated paragraph.
0
b. In Section B.2.e. amend the first sentence to remove ``Federal 
funding of direct costs'' and adding in its place ``direct Federal 
funding'' and remove ``section A.3 of this Appendix'' and add in its 
place ``paragraph (a) of Sec.  200.414 Indirect (F&A) costs''.
0
c. In Section B.3.g. amend the final sentence by removing ``section A.3 
of this Appendix'' and adding in its place ``paragraph (a) of Sec.  
200.414 Indirect (F&) costs'',
0
d. In Section C.2.b. amend the first sentence to remove ``(e)'' and add 
in its place ``(f)'',
0
e. In Section C.2.c. amend the first sentence to remove ``(f)'' and add 
in its place ``(g)''.
    The revision reads as follows:

Appendix IV to Part 200--Indirect (F&A) Costs Identification and 
Assignment, and Rate Determination for Nonprofit Organizations

* * * * *
    2. ``Major nonprofit organizations'' are defined in paragraph 
(a) of Sec.  200.414 Indirect (F&A) costs. See indirect cost rate 
reporting requirements in sections B.2.e and B.3.g of this Appendix.
* * * * *

0
19. Amend Appendix V to Part 200 by revising Section E.2. to read as 
follows:

Appendix V to Part 200--State/Local Governmentwide Central Service Cost 
Allocation Plans

* * * * *

2. Allocated Central Services

    For each allocated central service*, the plan must also include 
the following: a brief description of the service, an identification 
of the unit rendering the service and the operating agencies 
receiving the service, the items of expense included in the cost of 
the service, the method used to distribute the cost of the service 
to benefitted agencies, and a summary schedule showing the 
allocation of each service to the specific benefitted agencies. If 
any self-insurance funds or fringe benefits costs are treated as 
allocated (rather than billed) central services, documentation 
discussed in subsections 3.b. and c. must also be included.
* * * * *
[FR Doc. 2015-22074 Filed 9-9-15; 8:45 am]
 BILLING CODE P
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