1. FHWA Implementation 2CFR 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards September 2015

2. Introduction to 2 CFR Part 200 “Supercircular” Streamlines the language from eight OMB circulars to one consolidated set of guidance. The following have been combined in this document: A-21 Cost Principles for Educational Institutions A-87 Cost Principles for State, Local and Indian Tribal Governments A-89 Federal Domestic Assistance Program Information A-102 Awards and Cooperative Agreements with State and Local Governments A-110 Uniform Administrative Requirements for Awards and Other Agreements with Institutions of Higher Education, Hospitals and other Non- Profit Organizations A-122 Cost Principles for Non-Profit Organizations A-133 Audits of States, Local Governments and Non-Profit Organizations A-50 Audit Follow-Up, (as related to Single Audits)

3. Introduction to 2 CFR Part 200 “Supercircular”  Focuses Federal Resources on Improving Performance and Outcomes  Ensures Integrity of Federal Funds with Stakeholders  Effective December 26, 2014  Cancels 49 CFR Parts 18 and 19  Application and Policy Implementation 2 CFR 200- Introduction

4. Applicability of the “Supercircular”  New Awards authorized on or after Dec 26, 2014  Project Modifications made on or after Dec 26, 2014  Example 1: Project ABC1234 is a new project submitted by the State for authorization on Dec 26, 2014 and approved by the FHWA on Dec 27 – Supercircular Applies  Example 2: Project DEF5678 is an existing project authorized for PE on Jul 11, 2012 and the project is not closed – Supercircular Doesn’t Apply  Example 3: On Dec 26, 2014 or later a modification to project DEF5678 is submitted for authorization to make a significant change to the scope of the project (such as advancing the project to ROW or CONST) – Modify terms, Supercircular Applies

5. 2 CFR 200 Subparts and Appendices 2 CFR 200- Subparts A-F, VII A.Acronyms and Definitions B.General Provisions C.Pre-Award Requirements and Contents of Federal Awards D.Post-Award Requirements E.Cost Principles F.Audit Requirements  Appendix VII – States and Local Government and Indian Tribe Indirect Cost Proposals

6. Highlights Subpart A – Acronyms and Definitions §200.0-.99 Federal Award versus Contract  Federal Award Supercircular requirements Subject to Single Audit Threshold  Contract Utilized to purchase property or services to carry out Award FAR requirements NOT subject to Single Audit Threshold Subpart A §200.0-200.99

7. Highlights Subpart A – Acronyms and Definitions §200.0-.99 (con’t)  Period of Performance Project Start and End Date FMIS Subpart A §200.0-200.99

8. Highlights Subpart B- General Provisions §200.100-.113  Purpose and Application of the Uniform Guidance  Implementation and Effective Date - 12/26/2014  Accountability Through New Requirements  Conflict of Interest (23 CFR 1.33)  Mandatory Disclosures of Fraud, Bribery, or Gratuity Violations Subpart B §200.100-200.113

9. Highlights Subpart C- Pre-Award Requirements §200.200-.211  Notices of Funding Opportunities, Merit Review, and Risk Assessment for Competitive Grants  Specific Conditions  Failure to Comply or Meet Goals  Federal Award Information  Performance End Date  Indirect Cost Rate  Catalog of Federal Domestic Assistance (CFDA) number Subpart C §200.200-200.211

10. Highlights Subpart D- Post Award Requirements §200.300-.345  Performance Measurement §200.301  Greater Focus on Internal Controls §200.303  Payments §200.305  Cost Sharing or Matching §200.306  Period of Performance §200.309  Greater Responsibilities for Sub-recipient Monitoring §200.331  Project Closeout §200.343 thru §200.345 Subpart D §200.300-200.345

11. Highlights Subpart D- Post Award Requirements §200.300-.345 Greater Focus on Internal Controls §200.303  Consider them Earlier in the Process  Provide Reasonable Assurance  Exercise Judgment - Appropriate and Cost Effective based on the circumstances  Safeguard Personally Identifiable Information (PII) Subpart D §200.300-200.345

12. Highlights Subpart D- Post Award Requirements §200.300-.345 Period of Performance §200.309  Imposes a period when project costs can be incurred = Start Date (Project Effective Authorization Date) through the End Date  Based on States Estimated Project Schedule  Monitor and Revise End Date Subpart D §200.300-200.345

13. Highlights Subpart D- Post Award Requirements §200.300-.345 Greater Responsibilities for Sub-recipient Monitoring §200.331  Subawards include required data elements and requirements including: Performance period (End Date), required financial and performance reports, and Indirect Cost Rate  Pre-award Risk Assessment  Risk Based Oversight Framework  Monitor the activities of the subrecipient Subpart D §200.300-200.345

14. Highlights Subpart D- Post Award Requirements §200.300-.345 Project Closeout §200.343 thru §200.345  90 days after the agreement end date recipient submits:  All Eligible Incurred Costs  Performance and Financial Reports  Specified Project Records  Project Closure no later than 1 Year later  FHWA Unilateral Authority to Close Project Subpart D §200.300-200.345

15. Resources 2 CFR 200- Resources  2CFR200 URL http://www.ecfr.gov/cgi-bin/text- idx?tpl=/ecfrbrowse/Title02/2cfr200_main_02.tpl  Council on Financial Assistance Reform (COFAR) https://cfo.gov/cofar/  FHWA Policy and Guidance Center http://www.fhwa.dot.gov/pgc/  2 CFR 200 Implementation Guidance  www.fhwa.dot.gov/cfo/2cfr200guidance_a.cfm www.fhwa.dot.gov/cfo/2cfr200guidance_a.cfm