This toolkit, created in collaboration with the National Community Action Partnership, is designed to help your Community Action Agency meet the requirements for cost allocation contained in Office of Management and Budget A-122 (OMB Circular A-122, now incorporated into the Code of Federal Regulations as 2 CFR Part 230). In order to substantiate charges to federal, state, and local grants and contracts, CAAs must develop and implement effective approaches to cost allocation. At a deeper level, every CAA needs a sound cost allocation system in order to understand what it really costs to deliver their services.

Related Resources:

Route Recalculation: New GPS Guides HHS Grants 

Route Recalculation: New GPS Guides HHS Grants 

For the first time since 2007, the Department of Health and Human Services (HHS) has released a new Grants Policy Statement (GPS). The GPS, which is incorporated as a standard term and condition in a grantee’s Notice of Award, provides information on the award process and...

Route Recalculation: New GPS Guides HHS Grants 

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...

2024 Final Uniform Guidance Revisions

2024 Final Uniform Guidance Revisions

On April 22, 2024, the federal Office of Management and Budget (OMB) published the final revisions to the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance), 2 C.F.R. Part 200, in the Federal...