CAAB(LEGAL) - STATE AND FEDERAL REVENUE SOURCES: FEDERAL

Perkins Grants

20 U.S.C. 2352(a)(1)–(2)

Retirement Contributions

Requests for Federal Financial Assistance

  1. A request for federal financial assistance; or
  2. An agreement, assurance of compliance, requirement, or enforcement action relating to the request.

Administration of Federal Awards

Financial Management

  1. Identification, in its accounts, of all federal awards received and expended and the federal programs under which they were received. Federal program and federal award identification must include, as applicable, the Catalog of Federal Domestic Assistance (CFDA) title and number, federal award identification number and year, name of the federal agency, and name of the pass-through entity, if any.
  2. Accurate, current, and complete disclosure of the financial results of each federal award or program in accordance with the reporting requirements set forth in 2 C.F.R. 200.327 (Financial reporting) and 200.328 (Monitoring and reporting program performance).
  3. Records that identify adequately the source and application of funds for federally funded activities. These records must contain information pertaining to federal awards, authorizations, obligations, unobligated balances, assets, expenditures, income, and interest and be supported by source documentation.
  4. Effective control over, and accountability for, all funds, property, and other assets. The non-federal entity must adequately safeguard all assets and assure that they are used solely for authorized purposes. [See 2 C.F.R. 200.303 (Internal controls)]
  5. Comparison of expenditures with budget amounts for each federal award.
  6. Written procedures to implement the requirements of 2 C.F.R. 200.305 (Payment).
  7. Written procedures for determining the allowability of costs in accordance with 2 C.F.R. Part 200, Subpart E—(Cost principles of this part and the terms and conditions of the federal award).

2 C.F.R. 200.302

Internal Controls

  1. Establish and maintain effective internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in "Standards for Internal Control in the Federal Government" issued by the Comptroller General of the United States or the "Internal Control Integrated Framework," issued by the Committee of Sponsoring Organizations (COSO) of the Treadway Commission.
  2. Comply with federal statutes, regulations, and the terms and conditions of the federal awards.
  3. Evaluate and monitor the non-federal entity's compliance with statutes, regulations, and the terms and conditions of federal awards.
  4. Take prompt action when instances of noncompliance are identified including noncompliance identified in audit findings.
  5. Take reasonable measures to safeguard protected personally identifiable information and other information the federal awarding agency or pass-through entity designates as sensitive or the non-federal entity considers sensitive consistent with applicable federal, state, local, and tribal laws regarding privacy and obligations of confidentiality.

2 C.F.R. 200.303

Advanced Payment

  1. The federal awarding agency and pass-through entity must not require separate depository accounts for funds provided to a non-federal entity or establish any eligibility requirements for depositories for funds provided to the non-federal entity. However, the non-federal entity must be able to account for the receipt, obligation, and expenditure of funds.
  2. Advance payments of federal funds must be deposited and maintained in insured accounts whenever possible.
  1. The non-federal entity receives less than $120,000 in federal awards per year.
  2. The best reasonably available interest-bearing account would not be expected to earn interest in excess of $500 per year on federal cash balances.
  3. The depository would require an average or minimum balance so high that it would not be feasible within the expected federal and non-federal cash resources.
  4. A foreign government or banking system prohibits or precludes interest-bearing accounts.

2 C.F.R. 200.305(b)(1), (7)–(9)

Budgets and Program Plans

Cost Principles

  1. Arrangements under which federal financing is in the form of loans, scholarships, fellowships, traineeships, or other fixed amounts based on such items as education allowance or published tuition rates and fees.
  2. For institutions of higher education, capitation awards, which are awards based on case counts or number of beneficiaries according to the terms and conditions of the federal award.
  3. Fixed amount awards. [See also Subpart A—(Acronyms and definitions), 200.45 (Fixed amount awards) and 200.201 (Use of grant agreements) (including fixed amount awards), cooperative agreements, and contracts]
  4. Federal awards to hospitals [see Appendix IX to Part 200—Hospital Cost Principles].
  5. Other awards under which the non-federal entity is not required to account to the federal government for actual costs incurred.
  1. The non-federal entity is responsible for the efficient and effective administration of the federal award through the application of sound management practices.
  2. The non-federal entity assumes responsibility for administering federal funds in a manner consistent with underlying agreements, program objectives, and the terms and conditions of the federal award.
  3. The non-federal entity, in recognition of its own unique combination of staff, facilities, and experience, has the primary responsibility for employing whatever form of sound organization and management techniques may be necessary in order to assure proper and efficient administration of the federal award.
  4. The application of these cost principles should require no significant changes in the internal accounting policies and practices of the non-federal entity. However, the accounting practices of the non-federal entity must be consistent with these cost principles and support the accumulation of costs as required by the principles and must provide for adequate documentation to support costs charged to the federal award.
  5. In reviewing, negotiating, and approving cost allocation plans or indirect cost proposals, the cognizant agency for indirect costs should generally assure that the non-federal entity is applying these cost accounting principles on a consistent basis during their review and negotiation of indirect cost proposals. Where wide variations exist in the treatment of a given cost item by the non-federal entity, the reasonableness and equity of such treatments should be fully considered. [See 2 C.F.R. 200.56 Indirect (facilities & administrative (F&A)) costs]
  6. For non-federal entities that educate and engage students in research, the dual role of students as both trainees and employees, including pre- and post-doctoral staff, contributing to the completion of federal awards for research must be recognized in the application of these principles.
  7. The non-federal entity may not earn or keep any profit resulting from federal financial assistance, unless explicitly authorized by the terms and conditions of the federal award. [See also 2 C.F.R. 200.307 (Program income)]

2 C.F.R. 200.400-.401

Cost Sharing

Program Income

Period of Performance

Conflict of Interest

Procurement

Property Standards

Insurance Coverage

Procurement

Generally

Eligible Contractors

Contracting with Certain Businesses

Competition

Methods of Procurement

Contract Provisions

Time and Materials Contracts

  1. The actual cost of materials; and
  2. Direct labor hours charged at fixed hourly rates that reflect wages, general and administrative expenses, and profit.

2 C.F.R. 200.318(j)

Contract Cost and Price

2 C.F.R. 200.323

Cost Effectiveness

2 C.F.R. 200.318(d)–(g)

Procurement of Recovered Materials

Bonding Requirements

Oversight

By Non-federal Entities
By Other Governmental Entities
  1. The non-federal entity's procurement procedures or operation fails to comply with the procurement standards in 2 C.F.R. Part 200;
  2. The procurement is expected to exceed the Simplified Acquisition Threshold and is to be awarded without competition or only one bid or offer is received in response to a solicitation;
  3. The procurement, which is expected to exceed the Simplified Acquisition Threshold, specifies a "brand name" product;
  4. The proposed contract is more than the Simplified Acquisition Threshold and is to be awarded to other than the apparent low bidder under a sealed bid procurement; or
  5. A proposed contract modification changes the scope of a contract or increases the contract amount by more than the Simplified Acquisition Threshold.

2 C.F.R. 200.324

Settlement of Contractual and Administrative Issues

Records

Records Retention

Generally
Procurement

Methods for Collection, Transmission, and Storage of Information

Access to Records

By Governmental Entities
By the Public

Performance Reports

Monitoring Required

Nonconstruction Performance Reports
  1. A comparison of actual accomplishments to the objectives of the federal award established for the period. Where the accomplishments of the federal award can be quantified, a computation of the cost (for example, related to units of accomplishment) may be required if that information will be useful. Where performance trend data and analysis would be informative to the federal awarding agency program, the federal awarding agency should include this as a performance reporting requirement.
  2. The reasons why established goals were not met, if appropriate.
  3. Additional pertinent information including, when appropriate, analysis and explanation of cost overruns or high unit costs.

2 C.F.R. 200.328(b)

Reporting

Significant Developments

  1. Problems, delays, or adverse conditions which will materially impair the ability to meet the objective of the federal award. This disclosure must include a statement of the action taken, or contemplated, and any assistance needed to resolve the situation.
  2. Favorable developments which enable meeting time schedules and objectives sooner or at less cost than anticipated or producing more or different beneficial results than originally planned.

2 C.F.R. 200.328(d)

Site Visits

Waiver

Audits

Collection of Amounts Due

  1. Making an administrative offset against other requests for reimbursements;
  2. Withholding advance payments otherwise due to the non-federal entity; or
  3. Other action permitted by federal statute.

2 C.F.R. 200.345

Mandatory Disclosure

Noncompliance

  1. Temporarily withhold cash payments pending correction of the deficiency by the non-federal entity or more severe enforcement action by the federal awarding agency or pass-through entity.
  2. Disallow (that is, deny both use of funds and any applicable matching credit for) all or part of the cost of the activity or action not in compliance.
  3. Wholly or partly suspend or terminate the federal award.
  4. Initiate suspension or debarment proceedings as authorized under 2 C.F.R. Part 180 and federal awarding agency regulations, or in the case of a pass-through entity, recommend such a proceeding be initiated by a federal awarding agency.
  5. Withhold further federal awards for the project or program.
  6. Take other remedies that may be legally available.

2 C.F.R. 200.338

Opportunities to Object

Suspension and Debarment

Termination of Federal Award

  1. By the federal awarding agency or pass-through entity, if a non-federal entity fails to comply with the terms and conditions of a federal award;
  2. By the federal awarding agency or pass-through entity for cause;
  3. By the federal awarding agency or pass-through entity with the consent of the non-federal entity, in which case the two parties must agree upon the termination conditions, including the effective date and, in the case of partial termination, the portion to be terminated; or
  4. By the non-federal entity upon sending to the federal awarding agency or pass-through entity written notification setting forth the reasons for such termination, the effective date, and, in the case of partial termination, the portion to be terminated. However, if the federal awarding agency or pass-through entity determines in the case of partial termination that the reduced or modified portion of the federal award or subaward will not accomplish the purposes for which the federal award was made, the federal awarding agency or pass-through entity may terminate the federal award in its entirety.

2 C.F.R. 200.339(a)

U.S. Education Department General Administrative Regulations

Direct Grant Programs

State-administered Programs

General Education Provision Act

U.S. Department of Agriculture

U.S. Department of Health and Human Services

U.S. Department of Justice

U.S. Department of Labor

The U.S. Department of Labor (DOL) adopts the OMB Guidance in the uniform administrative requirements, cost principles, and audit requirements for federal awards to non-federal entities, 2 C.F.R. Part 200, Subparts A–F, as supplemented by 2 C.F.R. Part 2900, as the DOL policies and procedures for financial assistance administration. Part 2900 satisfies the requirements of 2 C.F.R. 200.110(a) and gives regulatory effect to the OMB guidance as supplemented by Part 2900. The DOL also has programmatic and administrative regulations located in 20 and 29 C.F.R. 2 C.F.R. 2900.4

Austin Community College

CAAB(LEGAL)-LJC

UPDATE 35

DATE ISSUED: 11/21/2018