CHAPTER II—OFFICE OF MANAGEMENT AND BUDGET

CHAPTER II—OFFICE OF MANAGEMENT ANDBUDGET CIRCULARS AND 25226–229230231–299[Reserved]Uniform administrative requirements for grantsand agreements with institutions of higher edu cation, hospitals, and other non-profit organiza tions (OMB Circular A–110) .[Reserved]Cost principles for educational institutions (OMBCircular A–21) .[Reserved]Cost principles for state, local, and Indian tribalgovernments (OMB Circular A–87) .[Reserved]Cost principles for non-profit organizations (OMBCircular A–122) .[Reserved]37VerDate Aug 31 200513:55 Jan 19, 2006Jkt 208005PO 00000Frm 00047Fmt 8008Sfmt 8008Y:\SGML\208005.XXX2080053968115144

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215.36 Intangible property.215.37 Property trust relationship.PARTS 200–214 [RESERVED]PART 215—UNIFORM ADMINISTRA TIVE REQUIREMENTS FOR GRANTSAND AGREEMENTS WITH INSTITU TIONS OF HIGHER EDUCATION,HOSPITALS, AND OTHER NONPROFIT ORGANIZATIONS (OMBCIRCULAR A–110)Sec.215.0PROCUREMENT STANDARDS215.40 Purpose of procurement standards.215.41 Recipient responsibilities.215.42 Codes of conduct.215.43 Competition.215.44 Procurement procedures.215.45 Cost and price analysis.215.46 Procurement records.215.47 Contract administration.215.48 Contract provisions.About this part.REPORTS AND RECORDS215.50 Purpose of reports and records.215.51 Monitoring and reporting programperformance.215.52 Financial reporting.215.53 Retention and access requirementsfor records.Subpart tions.Effect on other issuances.Deviations.Subawards.TERMINATION AND ENFORCEMENTSubpart B—Pre-Award Requirements215.60 Purpose of termination and enforce ment.215.61 Termination.215.62 Enforcement.215.10 Purpose.215.11 Pre-award policies.215.12 Forms for applying for Federal assist ance.215.13 Debarment and suspension.215.14 Special award conditions.215.15 Metric system of measurement.215.16 Resource Conservation and RecoveryAct.215.17 Certifications and representations.Subpart D—After-the-Award Requirements215.70 Purpose.215.71 Closeout procedures.215.72 Subsequent adjustments and con tinuing responsibilities.215.73 Collection of amounts due.APPENDIX A TO PART 215—CONTRACT PROVI Subpart C—Post-Award RequirementsSIONSFINANCIAL AND PROGRAM MANAGEMENTAUTHORITY: 31 U.S.C. 503; 31 U.S.C. 1111; 41U.S.C. 405; Reorganization Plan No. 2 of 1970;E.O. 11541, 35 FR 10737, 3 CFR, 1966–1970, p.939.215.20 Purpose of financial and programmanagement.215.21 Standards for financial managementsystems.215.22 Payment.215.23 Cost sharing or matching.215.24 Program income.215.25 Revision of budget and programplans.215.26 Non-Federal audits.215.27 Allowable costs.215.28 Period of availability of funds.215.29 Conditional exemptions.SOURCE: 69 FR 26281, May 11, 2004, unlessotherwise noted.§ 215.0 About this part.(a) Purpose. This part contains OMBguidance to Federal agencies on the ad ministration of grants to and agree ments with institutions of higher edu cation, hospitals, and other non-profitorganizations. The guidance sets forthstandards for obtaining consistencyand uniformity in the agencies’ admin istration of those grants and agree ments.(b) Applicability. (1) Except as pro vided herein, the standards set forth inthis part are applicable to all Federalagencies. If any statute specificallyPROPERTY STANDARDS215.30 Purpose of property standards.215.31 Insurance coverage.215.32 Real property.215.33 Federally-owned and exempt prop erty.215.34 Equipment.215.35 Supplies and other expendable prop erty.39VerDate Aug 31 200513:55 Jan 19, 2006Jkt 208005PO 00000Frm 00049Fmt 8010Sfmt 8010Y:\SGML\208005.XXX208005

§ 215.12 CFR Ch. II (1–1–06 Edition)prescribes policies or specific require ments that differ from the standardsprovided in this part, the provisions ofthe statute shall govern.(2) The provisions of subparts Athrough D of this part shall be appliedby Federal agencies to recipients. Re cipients shall apply the provisions ofthose subparts to subrecipients per forming substantive work under grantsand agreements that are passedthrough or awarded by the primary re cipient, if such subrecipients are orga nizations described in paragraph (a) ofthis section.(3) This part does not apply to grants,contracts, or other agreements be tween the Federal Government andunits of State or local governmentscovered by OMB Circular A–102,‘‘Grants and Cooperative Agreementswith State and Local Governments’’ 1and the Federal agencies’ grants man agement common rule (see § 215.5)which standardize the administrativerequirements Federal agencies imposeon State and local grantees. In addi tion, subawards and contracts to Stateor local governments are not coveredby this part. However, this part appliesto subawards made by State and localgovernments to organizations coveredby this part.(4) Federal agencies may apply theprovisions of subparts A through D ofthis part to commercial organizations,foreign governments, organizationsunder the jurisdiction of foreign gov ernments, and international organiza tions.(c) OMB responsibilities. OMB is re sponsible for:(1) Issuing and maintaining the guid ance in this part.(2) Interpreting the policy require ments in this part and providing assist ance to ensure effective and efficientimplementation.(3) Reviewing Federal agency regula tions implementing the guidance inthis part, as required by ExecutiveOrder 12866.(4) Granting any deviations to Fed eral agencies from the guidance in thispart, as provided in § 215.4. Exceptionswill only be made in particular caseswhere adequate justification is pre sented.(5) Conducting broad oversight ofgovernment-wide compliance with theguidance in this part.(d) Federal agency responsibilities. Thehead of each Federal agency thatawards and administers grants andagreements subject to the guidance inthis part is responsible for:(1) Implementing the guidance insubparts A through D of this part byadopting the language in those sub parts unless different provisions are re quired by Federal statute or are ap proved by OMB.(2) Ensuring that the agency’s com ponents and subcomponents complywith the agency’s implementation ofthe guidance in subparts A through Dof this part.(3) Requesting approval from OMBfor deviations from the guidance insubparts A through D of this part insituations where the guidance requiresthat approval.(4) Performing other functions speci fied in this part.(e) Relationship to previous issuance.The guidance in this part previouslywas issued as OMB Circular A–110. Sub parts A through D of this part containthe guidance that was in the attach ment to the OMB circular. Appendix Ato this part contains the guidance thatwas in the appendix to the attachment.(f) Information Contact. Further infor mation concerning this part may be ob tained by contacting the Office of Fed eral Financial Management, Office ofManagement and Budget, Washington,DC 20503, telephone (202) 395–3993.(g) Termination Review Date. This partwill have a policy review three yearsfrom the date of issuance.Subpart A—General§ 215.1Purpose.This part establishes uniform admin istrative requirements for Federalgrants and agreements awarded to in stitutions of higher education, hos pitals, and other non-profit organiza tions. Federal awarding agencies shallnot impose additional or inconsistentrequirements, except as provided in§ 215.4, and § 215.14 or unless specifically1 See 5 CFR 1310.9 for availability of OMBcirculars.40VerDate Aug 31 200513:55 Jan 19, 2006Jkt 208005PO 00000Frm 00050Fmt 8010Sfmt 8010Y:\SGML\208005.XXX208005

OMB Circulars and Guidance§ 215.2required by Federal statute or execu tive order. Non-profit organizationsthat implement Federal programs forthe States are also subject to State re quirements.money; other assistance in the form ofloans, loan guarantees, interest sub sidies, or insurance; direct payments ofany kind to individuals; and, contractswhich are required to be entered intoand administered under procurementlaws and regulations.(f) Cash contributions means the re cipient’s cash outlay, including theoutlay of money contributed to the re cipient by third parties.(g) Closeout means the process bywhich a Federal awarding agency de termines that all applicable adminis trative actions and all required work ofthe award have been completed by therecipient and Federal awarding agency.(h) Contract means a procurementcontract under an award or subaward,and a procurement subcontract under arecipient’s or subrecipient’s contract.(i) Cost sharing or matching meansthat portion of project or programcosts not borne by the Federal Govern ment.(j) Date of completion means the dateon which all work under an award iscompleted or the date on the awarddocument, or any supplement oramendment thereto, on which Federalsponsorship ends.(k) Disallowed costs means thosecharges to an award that the Federalawarding agency determines to be un allowable, in accordance with the ap plicable Federal cost principles orother terms and conditions containedin the award.(l) Equipment means tangible nonexpendable personal property includingexempt property charged directly tothe award having a useful life of morethan one year and an acquisition costof 5,000 or more per unit. However,consistent with recipient policy, lowerlimits may be established.(m) Excess property means propertyunder the control of any Federalawarding agency that, as determinedby the head thereof, is no longer re quired for its needs or the discharge ofits responsibilities.(n) Exempt property means tangiblepersonal property acquired in whole orin part with Federal funds, where theFederal awarding agency has statutoryauthority to vest title in the recipient§ 215.2 Definitions.(a) Accrued expenditures means thecharges incurred by the recipient dur ing a given period requiring the provi sion of funds for:(1) Goods and other tangible propertyreceived;(2) Services performed by employees,contractors, subrecipients, and otherpayees; and,(3) Other amounts becoming owedunder programs for which no currentservices or performance is required.(b) Accrued income means the sum of:(1) Earnings during a given periodfrom:(i) Services performed by the recipi ent, and(ii) Goods and other tangible prop erty delivered to purchasers, and(2) Amounts becoming owed to therecipient for which no current servicesor performance is required by the re cipient.(c) Acquisition cost of equipment meansthe net invoice price of the equipment,including the cost of modifications, at tachments, accessories, or auxiliaryapparatus necessary to make the prop erty usable for the purpose for which itwas acquired. Other charges, such asthe cost of installation, transportation,taxes, duty or protective in-transit in surance, shall be included or excludedfrom the unit acquisition cost in ac cordance with the recipient’s regularaccounting practices.(d) Advance means a payment madeby Treasury check or other appropriatepayment mechanism to a recipientupon its request either before outlaysare made by the recipient or throughthe use of predetermined paymentschedules.(e) Award means financial assistancethat provides support or stimulation toaccomplish a public purpose. Awardsinclude grants and other agreements inthe form of money or property in lieuof money, by the Federal Governmentto an eligible recipient. The term doesnot include: technical assistance,which provides services instead of41VerDate Aug 31 200513:55 Jan 19, 2006Jkt 208005PO 00000Frm 00051Fmt 8010Sfmt 8010Y:\SGML\208005.XXX208005