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					The OMB Circulars
Applicable to Higher Education A-110, A-21, A-133
OSP coffee-break, Sept 11, 2007

What is OMB?
Office of Management and Budget
• Unit of Executive Office of President • Oversees and coordinates:
– – – – administration's procurement, financial management, information, and regulatory policies.

• Role: improve administrative management, develop better performance measures and coordinating mechanisms, and reduce any unnecessary burdens on the public.

What are the OMB Circulars?
• Instructions or information (Guidance) • Issued by OMB to Federal agencies
– expected to have a continuing effect of two or more years

• Guiding principles (TL)
– preservation of public trust – preservation of public’s interests
o o o o impact (costs/benefits) consistency efficiency transparency

What Really Impacts Us?
• Statute/Laws
– Laws (aka statutes) passed by Congress and signed by the President. (e.g. US Code)

• Executive Orders.
– Direction from president to agencies which has the effect of law. (e.g. EO

• Regulations
– Once Congress passes a law, agencies must write regulations to put the law into effect. (e.g. code of federal regulations)

• Guidance/policies (OMB Circulars)
– Agency implement guidance  Regulation

Precedent
1. Statute/Law; Executive Order 2. Regulations 3. Guidance/policies

OMB A-110
Uniform Administrative Requirements for Grants and Other Agreements with Institutions of Higher Education, Hospitals, and Other Nonprofit Organizations

o Purpose. Standards for consistency and uniformity among Federal agencies in the administration of grants to and agreements with institutions of higher education, …..

OMB A-110
o Applicability.
o All Federal agencies (trumped by statue).
– Applied by Federal agencies to recipients. – Recipients shall apply this Circular to subrecipients (as applicable)

OMB A-21
Cost Principles for Educational Institutions • Purpose. Principles for determining costs applicable to grants, contracts, and other agreements with educational institutions.
– Deals with the subject of cost determination (at high level). – Designed to ensure that the Federal gov’t bears its fair share of total costs,
• determined in accordance with generally accepted accounting principles, except where restricted or prohibited by law.

OMB A-21
– Agencies are not expected to place additional restrictions on individual items of cost.
Applicability. All Federal agencies that sponsor research and development, training, and other work at educational institutions shall apply the provisions of this Circular in determining the costs incurred for such work.
• The principles shall also be used as a guide in the pricing of fixed price or lump sum agreements.

OMB A-133
• Audits of States, Local Governments, and Non-Profit Organizations • Purpose. Issued pursuant to the Single Audit Act of 1984, P.L. 98-502, and the Single Audit Act Amendments of 1996, P.L. 104-156. • Standards for obtaining consistency and uniformity among Federal agencies for the audit of ….and non-profit organizations expending Federal awards.

OMB A-133
Applicability. Federal agencies shall apply the Circular to non-Federal entities,
• whether they are recipients expending Federal awards received directly from Federal awarding agencies, • or are subrecipients expending Federal awards received from a pass-through entity (a recipient or another subrecipient).

• Does not apply to non-U.S. based entities expending Federal awards received either directly as a recipient or indirectly as a subrecipient.

Circulars move to CFR
(but still guidance) • Title 2 (2004) – Grants & Agreements
Consolidation effort –central location gov’t policies on grants and financial assistance – Subtitle A: OMB Govt-wide guidance to federal agencies (contained in 7 circulars and policy doc’s) – Subtitle B: Agency regulations that implement OMB guidance

What Does This Mean for Me?
• OMB circulars  guiding principles adopted by many agencies • Agency-specific regulations (CFR) rule..
• http://ecfr.gpoaccess.gov/cgi/t/text/textidx?c=ecfr&tpl=%2Findex.tpl


				
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