Where
are the Attachments to A-102?
Where is the Grants Management
Common Rule?
On March
12, 1987, the President directed the Federal grantmaking agencies
to issue a grants management common rule to adopt governmentwide terms
and conditions for grants to States and local governments. In 1988,
OMB revised Circular A-102 to include guidance to Federal agencies
on matters not covered by the grants management common rule. The
attachments to Circular A-102 were replaced by the grants management
common rule.
OMB
maintains a chart which includes the locations of Federal
agency codifications of the grants management common rule. It
is important for a grantee to review the regulations of their Federal
awarding agency. Therefore, the generic text of the common rule
is not provided on this site. Please refer to the chart above to
locate the codified common rule for a particular Federal agency.
If
you as a applicant or grantee are asked to comply with attachments
to Circular A-102, please consult with the grantmaking agency regarding
the requirements and inform them that their documentation needs
to be updated.
.gif)
Where
are the Attachments to A-110?
Prior
to 1993, Circular A-110 contained attachments for each of the administrative
requirements it covered. In 1993, Circular A-110 was revised to locate
all the administrative requirements into the text of the main document.
There are no longer any attachments to Circular A-110. Please
return to the Grants Management Home Page to download the text of
Circular A-110.
If
you as a applicant or grantee are asked to comply with attachments
to Circular A-110, please consult with the grantmaking agency regarding
the requirements and inform them that their documentation needs
to be updated.
How
are cognizant agencies determined
for indirect costs?
Where is the updated OMB list?
To
simplify relations between Federal grantees and awarding agencies,
OMB established the cognizant agency concept, under which a single
agency represents all others in dealing with grantees in common
areas. In this case, the cognizant agency reviews and approves grantees’
indirect cost rates. Approved rates must be accepted by other agencies,
unless specific program regulations restrict the recovery of indirect
costs.
OMB
published a list of cognizant agency assignments for some State
agencies, cities and counties on January 6, 1986 (51 FR 552). The
cognizant agency for governmental units not on that list is the
one that provides the most grant funds to the entity. The Department
of Health and Human Services (HHS) is the cognizant agency for all
States and most cities.
The
cognizant agency for non-profit organizations is determined by calculating
which Federal agency provides the most grant funding. The Department
of the Interior is the cognizant agency for all Indian tribal governments.
For hospitals, HHS serves as the main cognizant agency.
Which
Circular do I Follow?
Although
there are six grant circulars, you are only covered by three of
them, depending on type of entity:
States,
local governments, and Indian Tribes follow:
- A-87
for cost principles
- A-102
for administrative requirements, and
- A-133
for audit requirements
Educational
Institutions (even if part of a State or local government) follow:
- A-21
for cost principles
- A-110
for administrative requirements, and
- A-133
for audit requirements
Non-Profit
Organizations follow:
- A-122
for cost principles
- A-110
for administrative requirements, and
- A-133
for audit requirements
|
