Pass-Through Entity Requirements of the Uniform Guidance

Posted by Timothy Tiernan on Jul 22, 2015 5:00:00 AM

If you've been following along at home, you know this post is the latest installment of several of the eCivis-hosted OMB Uniform Guidance training clips, with previous posts covering the general overview of 2 CFR 200, which is now in full effect for federal grantees. In this clip, OMB Senior Policy Analyst Victoria Collin addresses the requirements of pass-through entities. Here are some key timestamps in this segment of the training:

  • 0:33 - Providing an indirect cost rate to subrecipients (new) either through a negotiated rate or a de minimus rate of 10 percent of modified total direct costs
  • 1:58 - Performing risk assessment for subrecipient monitoring using the principle of risk
  • 3:06 - Verifying compliance to audit requirements
  • 3:46 - Requirements under the Transparency Act to report all subawards
  • 4:02 - Clarity on close-out obligations for final reports

OMB Uniform Guidance Training 2015 with eCivis and the City of Los Angeles

Topics: OMB, eCivis Resources, Grants Management Best Practices, Pass-Through Grants, Uniform Guidance