Uniform requirements for managing grants that apply to all federal executive agencies
The EPA has adopted the Office of Management and Budget (OMB) Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards to Non-Federal Entities guidance, which is commonly known as the Uniform Grant Guidance (UGG) (2 CFR 200). The UGG provides a government-wide framework for grants management that reduces administrative burden for non-federal entities receiving federal awards while reducing the risk of waste, fraud and abuse. The UGG supersedes requirements that were previously specified in OMB Circulars A-21, A-87, A-102, A-110, A-122, and A-133.
2 CFR 200 Subparts B through D set forth the administrative requirements for grants and cooperative agreements, including the requirements for EPA’s management of grant programs before awards are made and the requirements EPA may impose on recipients.
2 CFR 200 Subpart E establishes principles for determining the allowable costs incurred by grant recipients. The principles are for the purpose of cost determination and are not intended to identify the circumstances or dictate the extent of federal government participation in the financing of a particular program or project. The principles are designed to provide that federal awards bear their fair share of cost recognized under these principles except where restricted or prohibited by statute.
2 CFR 200 Subpart F sets forth standards for audits of grant recipients. More specifically, it sets forth standards for obtaining consistency and uniformity among federal agencies for such audits and provide the policies and procedures for federal awarding agencies and pass-through entities when using the results of these audits.
The EPA supplements its adoption of the UGG as specified under 2 CFR 1500.