Transcript Presentation Title Michelle G. Bulls Director Office of Policy for Extramural Research Administration, OER NIH Presented By: Name Title Office   Jean Feldman Head Office of Policy, Division of Institution & Award Support NSF NIH Regional Seminar – May.

Presentation
Title
Michelle G. Bulls
Director
Office of Policy for
Extramural Research
Administration, OER
NIH
Presented By:
Name
Title
Office


Jean Feldman
Head
Office of Policy, Division
of Institution & Award
Support
NSF
NIH Regional Seminar – May 7, 2015
Baltimore, MD
• 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 200
o Strengthens oversight of Federal awards to reduce the risk
of waste, fraud, and abuse
o 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-102
o Audit Requirements: A-133 & A-50
o CFDA: A-89
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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
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• 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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• 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 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.
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• Administrative and Clerical Salaries &
Wages
• Travel
• Participant Support
• Materials and Supplies
• Indirect Costs
• Risk Management Framework
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• NSF Award Conditions
• Notifications and Requests
• Cost Sharing
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• Non-Use of the Federal Financial Report
Data Elements
o Award Cash Management Service
(ACM$) and NSF Program Income
Reporting Worksheet implemented as
NSF’s primary financial data collection
mechanisms
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• 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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• 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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• 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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Visit the Policy
Office website for
FAQs on NSF
implementation of
the Uniform
Guidance
nsf.gov/bfa/dias/policy/
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For More Information…..
Ask Early, Ask Often!
[email protected]
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NIH’s Implementation of
Uniform Guidance
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• 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 75
o Effective December 26, 2014
o 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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• 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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• 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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• 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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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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• Revisions to Selected Items of Cost
o Added Participant Support Cost
o Added Temporary Dependent Care Cost
o Added Rearrangement and Reconversion
cost
o Value Added Tax Policy – modification of
NIH’s customs and import duty tax policy
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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.
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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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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.
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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 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 Carryover
o Closeout
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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
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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.
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•
Department of Agriculture
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
o
•
•
•
•
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• 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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• The RBM Working Group began with the
existing RTC and developed an overlay to the
Uniform Guidance which includes the:
o National Policy Requirements
o Subaward Matrix
o Prior Approval Matrix
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• 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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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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•
•
•
•
•
•
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?
37
• Example of what has been done in the past:
o
http://www.nsf.gov/bfa/dias/policy/fedrtc/impl
ementation_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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(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).
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(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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• National Policy Matrix
o http://www.nsf.gov/bfa/dias/policy/fedrtc/appc_apr
14.pdf
• Subaward Matrix
o http://www.nsf.gov/bfa/dias/policy/fedrtc/appb_jun
e11.pdf
• Prior Approval Matrix
o http://www.nsf.gov/bfa/dias/policy/fedrtc/priorappr
oval_oct08.pdf
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•
•
•
•
•
Complete draft format
Engage stakeholder groups
Publish in the Federal Register for comment
Initiate formal clearance process
Implement
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Questions?
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