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Presented By:NameTitle
Office
Presentation Title
Uniform Guidance Overview
Michelle G. Bulls Director
Office of Policy for Extramural Research Administration, OER
NIH
NIH Regional Seminar – May 7, 2015Baltimore, MD
Jean FeldmanHead
Office of Policy, Division of Institution & Award
Support NSF
Uniform Guidance Overview
Uniform Guidance
• On December 26, 2013, OMB published its “Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards” (Uniform Guidance or UG), located at 2 CFR 200o Strengthens oversight of Federal awards to reduce the risk
of waste, fraud, and abuseo Streamlines regulations to ease administrative burden
• A comprehensive consolidation of OMB Circulars:o Cost Principles: A-21, A-87, A-122,o Administrative Requirements: A-110 & A-102o Audit Requirements: A-133 & A-50o CFDA: A-89
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Implementation of Uniform Guidance
Agency implementation of Uniform Guidance
• Federal awarding agencies are subject to the same requirements but have different methods of implementation
• Today’s presentation will focus on:
o NSF’s and NIH’s implementations of the Uniform Guidance
o NIH & NSF efforts to align Uniform Guidance implementation
o Federal-wide Research Terms and Conditions
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NSF’s Implementation of Uniform Guidance
NSF’s Implementation of Uniform Guidance
PAPPG – Uniform Guidance Implementation
• Effective for proposals submitted or due on or after December 26
• Effective for new awards and for funding amendments on existing awards made on or after December 26
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NSF’s Implementation Strategy
• Since the first issuance of OMB Circular A-110, NSF has always implemented the Circular requirements via policy rather than a regulation.
• 2 CFR § 200.106, Agency Implementation specifically permits OMB to approve use of alternative implementation strategies
• NSF requested, and, OMB approved NSF’s use of a policy document to implement the Uniform Guidance
• NSF is the only agency which has been granted such authority.
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NSF’s Implementation of the Uniform Guidance
• NSF received OMB approval to implement Uniform Guidance via the PAPPG.
• Draft PAPPG released for public comment through Federal Register, May 9 - July 8, 2014
• NSF published the PAPPG on November 20th, with an effective
date of December 26, 2014
• NSF published revised Grant General Conditions that will be utilized for all awardees for new awards and funding amendments on existing awards made on or after December 26, 2014. NSF intends to utilize the revised Research Terms and Conditions upon implementation.o NSF intends to utilize the revised Research Terms and
Conditions upon implementation. 7
PAPPG – Uniform Guidance Significant Changes to the GPG
• Administrative and Clerical Salaries & Wages
• Travel • Participant Support • Materials and Supplies • Indirect Costs • Risk Management Framework
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PAPPG – Uniform GuidanceSignificant Changes to the AAG
• NSF Award Conditions
• Notifications and Requests
• Cost Sharing
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Uniform Guidance - NSF Deviation
• Non-Use of the Federal Financial Report Data Elements
oAward Cash Management Service (ACM$) and NSF Program Income Reporting Worksheet implemented as NSF’s primary financial data collection mechanisms
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Revision of the Grant General Conditions (GC-1), dated December 26, 2014 -- Highlights
• In the absence of Research Terms and Conditions, the GC-1 was modified to implement the new Uniform Guidance for use with all recipient types Previously, the GC-1 was used with for-profit entities and State and local governments only
• Terminology modified throughout for consistency with the Uniform Guidance
• Prior approval requirements have been updated in Article 2
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Revision of the Grant General Conditions (GC-1), dated December 26, 2014 – Highlights (Cont’d)
• Specific OMB FAQs have been highlighted throughout
• Participant support costs have been modified to require prior approval for additional categories of participant support costs not identified in approved budget
• Project Reporting Requirements have been clarified to specify when a report becomes “overdue”
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Revision of the Grant General Conditions (GC-1), dated December 26, 2014 – Highlights (Cont’d)
• Expenditure reporting modified to establish the requirement that grantees must submit final financial disbursements no later than 120 days after the grant ends in the Award Cash Management Service.
o This overrides the 90 days period identified in the Award & Administration Guide (AAG)
• Program Income Updated for consistency with AAG
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Frequently Asked QuestionsNSF’s Implementation of 2 CFR § 200
Visit the Policy Office website for FAQs on NSF implementation of the Uniform Guidance
14nsf.gov/bfa/dias/policy/
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NSF Contact Information
For More Information…..
Ask Early, Ask Often!
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NIH’s Implementation of Uniform Guidance
NIH’s Implementation of Uniform Guidance
Chronology of NIH’s Implementation Uniform Guidance
• December 19, 2014 - HHS published in the Federal Register an interim final rule adapting OMB’s final guidance in 2 CFR 200. See NOT-OD-15-046.
o Located at 45 CFR 75o Effective December 26, 2014o 60-day comment period (ended on February 17, 2015)
• February 5, 2015 - NIH published Interim General Grant Conditions, which aligned with HHS’ implementing regulations of the Uniform Guidance. See NOT-OD-15-065.
• March 31, 2015 - NIH published the revised NIH Grants Policy Statement (NIHGPS), which superseded NIH’s Interim General Grant Conditions. See NOT-OD-15-087.
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Applicability of Uniform Guidance to NIH Grant Awards
• Notices of Award (NoA) issued on or after December 26, 2014 that obligate new or supplemental funds are subject to Uniform Guidance requirements.
• NoAs issued on or after December 26, 2014 that do not involve obligation of new or supplemental funds remain subject to 45 CFR Part 74 or Part 92, as applicable, until such time that new funds are obligated.
• NoAs issued on or after December 26, 2014 that document an approved carryover amount from a previous fiscal year are subject to 45 CFR Part 74 or Part 92, as applicable.
o However, once a new increment of funds (supplement) is received, the new HHS regulations at 45 CFR Part 75 will apply to any previous fiscal year funds that are uncommitted or unobligated (carryover) as of the Federal award date.
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How Does Uniform Guidance Impact NIH Grantees?
• NIH Notices of Awards have been revised to reflect the following:o Federal award date
o Total approved cost sharing or matching (replaced Non-Federal share)
o Total Amount of Federal Funds Obligated (Federal Share)
o Added Catalog of Federal Domestic Assistance (CFDA) name in addition to the CFDA Number
o Added Period of Performance above the Budget Period and Project Period
o Added Research & Development (R&D) Indicator
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How Does Uniform Guidance Impact NIH Grantees?
• Acronyms: Updated NIHGPS & Supplemental Instructions (SI) and NIH website to reflect changes
• Definitions: Updated NIHGPS & SI and NIH website.
o Added 56 new terms in Exhibit 2: Definitions of Terms (NIHGPS).
o Modified definitions of 39 terms and deleted 6 other terms from Exhibit 2.
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How Does Uniform Guidance Impact NIH Grantees?
Reimbursement of Facilities and Administrative Costs• F&A rates continue to be negotiated by DCA, DFAS in the
Office of Acquisition Management and Policy at NIH, or other agency with cognizance for F&A/indirect cost rate (and other special rate) negotiation.
• However, consistent with 45 CFR 75.414(f), any non-Federal entity that has never received a negotiated indirect cost rate (except for certain types of non-Federal entities) may elect to charge a de minimis rate of 10% of modified total direct costs (MTDC).
o NRSA training grants and career development awards - F&A reimbursement remains at 8% of MTDC
o Foreign – F&A reimbursement remains at 8% of MTDC (less only equipment)
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How Does Uniform Guidance Impact NIH Grantees?
• Revisions to Selected Items of Cost
o Added Participant Support Costo Added Temporary Dependent Care Costo Added Rearrangement and Reconversion
costo Value Added Tax Policy – modification of
NIH’s customs and import duty tax policy
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How Does Uniform Guidance Impact NIH Grantees?
Prior written approval • NIH will continue its longstanding Expanded Authorities policy
(NIH Standard Terms of Award).
o NIH Standard Terms of Award allow agencies to waive certain cost-related and administrative prior approval.
Examples:• Re-budgeting of funds, provided that the change does not
result in a change of scope• Carryover of unobligated balances from one budget
period to any subsequent period (prior approval still required for some awards)
• The first extension of final budget period of a project period without additional NIH funds (no-cost extension)
o See Chapter 8.1.1 of the NIHGPS for details. 23
How Does Uniform Guidance Impact NIH Grantees?
Procurement System Standards and Requirements
• Recipients must comply with the requirements in 45 CFR parts 75.327 through 75.335 for the purchase of goods or services through contracts under grants.
o OMB has provided a one-year grace period for implementation of these subsections for institutions of higher education (IHEs) and nonprofit organizations. Thus, these requirements are expected to take effect for these entities for their first fiscal year after December 26, 2015.
o See Chapter 8.3.4.1 of the NIHGPS for details.
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How Does Uniform Guidance Impact NIH Grantees?
Audit Requirements • NIH recipients (other than Federal institutions) are
subject to the audit requirements of OMB 2 CFR 200, Subpart F—Audit Requirements, as implemented by HHS at 45 CFR Subpart F and in the NIHGPS.
o Any state or local government or non-profit organization (including IHEs) that expends $750,000 or more per year under Federal grants, cooperative agreements, and/or procurement contracts must have an annual audit.
o See Chapter 8.4.3 of the NIHGPS for details.25
How Does Uniform Guidance Impact NIH Grantees?
Closeout
• Recipients must submit a final FFR, final progress report, and Final Invention Statement and Certification within 120 calendar days of the end of grant support.
• This provision is aligned with the clarification being proposed for the Closeout provision within the Research Terms and Conditions Overlay document.
• See Chapter 8.6 of the NIHGPS for more information.
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NIH & NSF Efforts to Align Uniform Guidance Implementation
NIH & NSF Collaboration• As two of the largest Federal awarding agencies of
research awards, NIH and NSF frequently collaborate in policy implementation efforts to reduce administrative burden on grantees.
• In addition to serving as co-chairs of Federal-wide research Terms and Conditions Workgroup, NIH & NSF have closely collaborated to align both agencies’ implementation of the Uniform Guidance.
o Prior Approval (e.g. Administrative and Clerical Salaries, Equipment & Other Capital Expenditures and pre-award costs)
o UG Applicability to Carryovero Closeout
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Thank You!
Questions?
• NIH’s Uniform Guidance FAQs: http://grants.nih.gov/grants/policy/faq_grants_uniformguidance.htm
• Email: [email protected]
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Research Terms and Conditions
Research Terms and Conditions
Research Terms & Conditions
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• NSF & NIH are working with other Federal Research Agencies to develop a Research Terms and Conditions Overlay document.
o Overlay will serve as a companion document to provide additional clarity for select provisions consistent with government-wide research policy.
Participating Agencies
• Department of Agriculture
o NIFA• Department of Commerce
o NIST/NOAA• Department of Energy
• Department of Transportation
o FAA• Environmental Protection Agency
• NASA
• NIH – co-Chair
• NSF – co-Chair
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Process
• In early 2014, multiple conference calls were held with representatives from the Research Business Models (RBM) Subcommittee to discuss whether, and, if so, how, to proceed with development of a replacement to the now outdated Research Terms and Conditions (RTCs).
• The RBM approved the Working Group to move forward with development of the proposed implementation model
o The Department of Defense is currently developing a different implementation model.
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Process
• The RBM Working Group began with the existing RTC and developed an overlay to the Uniform Guidance which includes the:
o National Policy Requirementso Subaward Matrixo Prior Approval Matrix
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Process
• National Policy Requirements - The RBM Working Group reviewed the current Matrix and determined that the Policy Matrix will include only Federal-wide Requirements and that each agency would maintain their own agency specific requirements as part of their agency implementation.
• Prior Approval Matrix - The RBM Working Group has considered each prior approval requirement identified in the Uniform Guidance using the following criterion:
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Process
Do two or more agencies support waiving the prior approval requirement?
o If yes, the prior approval would be waived within the RTC overlay, but agencies would have the discretion to maintain the prior approval within their agency specific requirements.
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High Level Concept
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Additional Documents for Inclusion in the Implementation
• Implementation Plans• Agency Specific Requirements• National Policy Matrix• Subaward Matrix• Prior Approval Matrix• Specific language for each award covered
by the RTCs for participating FDP institutions?
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Implementation Plans
• Example of what has been done in the past:o http://
www.nsf.gov/bfa/dias/policy/fedrtc/implementation_808.pdf
• What needs to be specified in Implementation Plans?o Is there information that would be useful to
grantees that is not included?
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Draft Format for Agency Specific Requirements
(a) State which awards are covered by the Research Terms and Conditions. (If an agency wants to make a point of the fact that a particular class of awards is not covered, it should state these too.)
(b) State any additional prior approval requirements not included in the general T&C’s
(c) State which categories of costs are unallowable as direct charges
(d) Provide contact information for technical matters (titles, not individuals)
(e) Provide contact information for administrative matters (titles, not individuals).
Draft Format for Agency Specific Requirements
(f) Provide contact information for intellectual property (titles, not individuals).
(g) State other agency-specific requirements, with reference to general requirements if possible.
(h) State whether revised budgets must be submitted on agency forms.
(i) Specify format, content, and timing of technical reporting.
(j) Specify form and timing of final financial reporting.
(k) State any additional documentation besides progress reports needed to trigger incremental funding.
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Updates Needed to Other Documents
• National Policy Matrixo http://
www.nsf.gov/bfa/dias/policy/fedrtc/appc_apr14.pdf
• Subaward Matrixo http://
www.nsf.gov/bfa/dias/policy/fedrtc/appb_june11.pdf
• Prior Approval Matrixo http://
www.nsf.gov/bfa/dias/policy/fedrtc/priorapproval_oct08.pdf
High Level Next Steps
• Complete draft format• Engage stakeholder groups• Publish in the Federal Register for comment• Initiate formal clearance process• Implement
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Questions?
Questions
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