THE BIGGEST WINNER Uniform Guidance

Test Your Knowledge UG Basics Equipment & Facilities Shared Costs Items of Cost Bits & Pieces

Bits & Pieces 5 Points The Uniform Guidance is neither uniform nor is it guidance. True or False. Answer: True. The Administrative Requirements, Cost Principles and Audit Requirements that make up the Uniform Guidance still contain some variations by entity and compliant is mandatory. Answer

Bits & Pieces 10 Points Documentation for shared staff hours, previously called personnel activity reports or PARs, is replaced in the Uniform Guidance by ______________ ________________________________. Answer: records that accurately reflect the work performed. § (Compensation – personal services) Answer

Bits & Pieces 15 Points The section that includes important definitions used in the Uniform Guidance is found at _______. Answer: §75.2. Answer

Bits & Pieces 20 Points Appendix II of the Uniform Guidance sets out important contract requirements, including termination for _______ and for _____________. Answer: cause/convenience. Contract Provisions for Non-Federal Entity Contracts Under Federal Awards. Answer

Bits & Pieces 25 Points An organization that has always had strong fiscal policies and procedures doesn’t need to worry about making changes on account of the Uniform Guidance. True or False. Answer: False. All non-federal entities are impacted by the Uniform Guidance and need to examine fiscal policies, procedures and operations for compliance. Answer

Basics 5 Points 45 CFR PART 75— New Administrative Requirements, Cost Principles, and Audit Requirements are collectively called the __________ __________. Answer: Uniform Guidance. Answer

Basics 10 Points The Uniform Guidance applies to awards and award increments made after __________ ____, _______. Answer: December 26, § Answer

Basics 15 Points The Uniform Guidance supersedes inconsistent program manuals, handbooks and other non-regulatory materials, but not _____________. Answer: statutes, such as the Head Start Act. § Answer

Basics 20 Points Comprehensive information about the Uniform Guidance and helpful links to other resources are available on the __________ website. Answer: ECLKC (Early Childhood Learning and Knowledge Center) Answer

Basics 25 Points If reflected in their written policies and procedures, grantees can defer new __________ procedures for up to two years. Answer: Procurement. § Answer

Equipment & Facilities 5 Points The Uniform Guidance requires that prior approval be obtained for purchase or sale of equipment valued at more than ________. Answer: $5,000. §75.2, § and § Answer

Equipment & Facilities 10 Points Grantees with recently updated equipment inventory records do not need to make changes on account of the Uniform Guidance. True or False? Answer: False. §75.320(d)(1) Answer

Equipment & Facilities 15 Points Grantees are required to submit equipment inventories using forms ______ and _______ within 90 days of the end of their five year project period. Answer: SF-428 (Cover Sheet) and attachment SF-428-B Answer

Equipment & Facilities 20 Points In addition to Uniform Guidance requirements, Head Start Performance Standards also require grantees to submit applications for covered activities, which include ___________, _________ and _______ _______, if funded in whole or in part with Head Start grant funds. Answer: purchase, construction and major renovation Answer

Equipment & Facilities 25 Points Grantees are required to submit annual real property inventories using forms ______ and _______. Answer: SF-429 (Cover Sheet) and attachment SF-428-A Answer

Selected Items of Cost 5 Points A grantee who has been charging a facilities use allowance of 2% can continue to do so under the Uniform Guidance. True or False. Answer: False. See Depreciation. § Answer

Selected Items of Cost 10 Points Employee morale expenses are no longer allowable under the Uniform Guidance. True or False. Answer: True. See Employee health and welfare costs. § Answer

Selected Items of Cost 15 Points Rental costs for less-than-arms-length leases and capital leases continue to be limited to _______________. Answer: depreciation plus operating expenses. § Answer

Selected Items of Cost 20 Points The cost of preparing proposals can be charged to an existing Head Start or Early Head Start award, but only as a(n) ________ cost. Answer: indirect (F&A). § (Proposal costs) Answer

Selected Items of Cost 25 Points Fund raising costs are allowable under the Uniform Guidance if incurred for purposes of meeting federal program objectives. True or False. Answer: False. The federal awarding agency must also approve. §75.442(a) (Fund raising and investment management costs) Answer

Shared Costs 5 Points The Uniform Guidance requires grantees to establish a negotiated or self-adopted indirect cost rate. True or False. Answer: False. The direct allocation method is allowable if each joint cost is prorated using a base which accurately measures the benefits provided to each Federal award or other activity. Appendices IV – VIII. Answer

Shared Costs 10 Points Grantees that have never had a negotiated indirect cost rate have the option of self adopting a de minimis indirect cost rate of ____% of modified total direct costs, which can be used ______________. Answer: 10/indefinitely. § Answer

Shared Costs 15 Points The Uniform Guidance supersedes the current 15% administrative cost rate limitation found in the Head Start Act. True or False. Answer: False. § Answer

Shared Costs 20 Points Any non-Federal entity that has a current federally negotiated indirect cost rate may apply for a one-time extension of the rates in that agreement for a period of up to ____ years. Answer: four. § Answer

Shared Costs 25 Points A proposal to establish a cost allocation plan or an indirect cost rate, whether submitted to a Federal agency or maintained on file by the non-Federal entity, must be certified by an individual at a level no lower than ____ ______ or _____ _________ ______ of the non-Federal entity that submits the proposal. Answer: vice president/chief financial officer. § Answer