Nearly five years after the Office of Management and Budget (OMB) issued the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), there continues to be significant misunderstanding of and confusion around the use of cost allocation plans and indirect cost rates. To help clarify what the Uniform Guidance does and does not require of federal grant recipients, CAPLAW has issued the following set of frequently asked questions assembled from consultations we received. This resource addresses the recovery of shared costs through cost allocation plans and indirect costs using indirect cost rates. It also highlights key differences between the two methods of cost recovery in an effort to assist a grantee in deciding which methods are best suited for its Community Action Agency (CAA).
Almost on the Same Page: HHS’s Adoption of the Uniform Guidance
Recipients and subrecipients of federal funding from the U.S. Department of Health and Human Services (HHS) and other federal agencies can soon expect greater uniformity in the rules that govern the administration and use of those funds. HHS published an Interim Final Rule...
