Application of the Uniform GuidanceAndra SawyerCompliance AnalystResearch Accounting & AnalysisMRAM 12 March 2015

Application of the Uniform Guidance

> 12/26/2014 is the “effective date”> No standard guidance on application for existing

Awards> Agencies can deviate if they can demonstrate

conflict with existing Agency regulations (OMB approves)

> Agencies not implementing at same pace> Agencies are providing information in different

formats/mechanisms and with varying levels of clarity

What Applies to Existing Awards? Circulars (A-21/A-110) or the Uniform Guidance?

> Why interpretation is important to the UW– Key differences between Circulars and UG

> What are the risks for UW– Agency deviations– Audit– Sponsor relations

Uniform Guidance Application Matrix

> Available on the GCA and Operations Research (OR) Websites– Uniform Guidance Application Matrix– Agency Implementation Cheat Sheet– Uniform Guidance FAQs

> Will be updated as new information becomes available from the different Agencies

> Already available on the GCA/OR Websites:– Proposal Preparation Guidance– PI & Admin Quick Guide– Prior Approval Requirements

UG Application Matrix

> Read the Award and Modifications

UG Application Matrix

IF: THEN DEPARTMENTS SHOULD:

A new federal award has an effective date on or after 26 December 2014

Apply the Uniform Guidance and applicable agency regulations

A federal award was issued prior to 26 December 2014 and there are no modifications to the Award. Apply A-21/A-100 and applicable agency regulations

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UG Application Matrix

IF THEN DEPARTMENTS SHOULD:

Original award issued prior to 26 December 2014 and:

1 The award is Modified to incorporate the Uniform Guidance.

Apply the Uniform Guidance and applicable agency regulations

2The Award is Extended (No-Cost Extension where time is added, no additional funds) and the modification is silent with regards to the applicability of regulations.

Apply A-21/A-110 and applicable agency regulations

3The award is Revised (no additional time or funding) and the modification is silent with regards to the applicability of regulations.

Apply A-21/A-110 and applicable agency regulations

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UG Application Matrix

IF THEN DEPARTMENTS SHOULD:Original award issued prior to 26 December 2014 and:

4The Award is modified in any way and the Sponsor clearly indicates in the modification that the Award is still subject to the original regulations. (Examples: ONR & Dept. of Energy)

Apply A-21/A-100 and applicable agency regulations

5The award receives additional funding (Supplement, Increment or Renewal) and the modification is silent with regards to applicable regulations.

Apply the Uniform Guidance and applicable Agency regulations

DOE Modification Example Scenario #4

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UG Application Matrix

IFTHEN DEPARTMENTS SHOULD:

Original award issued prior to 26 December 2014 and:

6The award receives additional funding and the modification states the entire award amount and that the Award amount is subject to the Uniform Guidance. (Examples NSF & NASA)

Apply the Uniform Guidance and applicable agency regulations

NSF Modification Example Scenario #6

> “…As authorized by the original award, the NSF releases $xx for additional support… this award with this amendment now totals $xxx…”

> “The award is subject to any special conditions applicable to the original grant and is subject to NSF Grant General Conditions (GC-1) dated 26 December 2014”

NASA Modification Example Scenario #6

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UG Application Matrix

IF THEN DEPARTMENTS SHOULD:Original award issued prior to 26 December 2014 and:

7

The Award receives additional funding and the modification states that only the new funding is subject to the Uniform Guidance, the Carryover funds are subject to the original award terms and conditions, and the Carryover amount is a substantial amount of funds. Example: NIH

Apply A-21/A-110 to the Carryover funds and the Uniform Guidance to the new funds. A new budget number will be set up; carry over funds should be set up as a sub-budget under the new budget.

Substantial

> Substantial is the amount of carry over in relation to 1) the current budget amount; and/or 2) the overall Award amount; and/or 3) the amount of time needed to expend the funds. Such a determination is made at the department level.

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UG Application Matrix

IF THEN DEPARTMENTS SHOULD:Original award issued prior to 26 December 2014 and:

8

The Award receives additional funding and the modification states that only the new funding is subject to the Uniform Guidance, the Carryover funds are subject to the original terms and conditions, and the Carryover amount is an unsubstantial amount of funds.

Apply A-21/110 to the Carryover funds and apply the Uniform Guidance to the new funds. A sub-budget does not need to be set up to track carry over funds; departments need to establish internal system to track.

Graphic Here

UG Application Matrix

IF THEN DEPARTMENTS SHOULD:

Original award issued prior to 26 December 2014 and:

9

Under an NIH SNAP award (single financial report at award end), the modification states that the new funding is subject to the Uniform Guidance and the carry over funds are subject to the original award terms and conditions.

Apply A-21/110 to the Carryover funds and apply the Uniform Guidance to the new funds. A new budget number is not created, new funds are set up as a sub-budget under the existing budget.

NIH Modification Example Scenario #7, 8 or 9

Agency’s Implementation of the UG

> Cheat Sheet provides Agency information on applicable regulations for the UG and/or Circulars as they are being received by the UW– Example:

> NIH: 45 CFR 74 (Circulars) v. 45 CFR 75 (UG)> NSF: Grant General Conditions (GC-1) dated prior to

12/2014 (Circulars); dated on/after 12/2014 (UG)

REMEMBER

> Read the Award and the Modifications