Universal Identifier and System of Award Management; Corrections, 54407-54410 [2015-22074]
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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.
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SUMMARY:
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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
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Federal financial assistance.
§ 200.101
Applicability.
*
*
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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
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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
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—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
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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
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§ 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.
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(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).
*
*
*
*
*
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*
*
*
*
(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
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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
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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
*
*
*
*
*
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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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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
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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
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]]>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
