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Grants Policies & Regulations


Grants Policy Topics

Policy Topic: Lobbying

HHS Policy Guidance

Policy Topic: Audits

Statute

OMB Guidance

HHS Regulatory Guidance

  • 45 CFR 74.26 – Non-Federal Audits for Institutions of Higher Education, Hospitals, Other Non-Profit Organizations and Commercial Organizations
  • 45 CFR 92.26 – Non-Federal Audits for States, Local Governments and Non-Profit Organizations

HHS Policy Guidance

  • HHS Grants Policy Statement – Audit Requirements
    Recipients (other than Federal institutions) and subrecipients are subject to the audit requirements of OMB Circular A-133, as implemented by 45 CFR 74.26 and 92.26, or the audit requirements stated in 45 CFR 74.26(d) and in the HHS GPS (for types of organizations to which OMB Circular A-133 does not directly apply). Pg. II-86 / Pg. 138
  • HHS Grants Policy Directive 4.01 – Audits
    Outlines Department of Health and Human Services (HHS) policies for securing and using audit reports in the award and administration of grants. This includes both grantee-initiated audits under Office of Management and Budget (OMB) Circular A-133 and Operating Division (OPDIV)-commissioned audits of a grant or grantee carried out by or on behalf of the Office of the Inspector General (OIG).

HHS OGC Summarized Opinions

(None issued to date)

Systems, Tools and Resources


Policy Topic: Federal Funding Transparency Act (FFATA) / Sub-Award Reporting

Statute

OMB Guidance

HHS Regulatory Guidance

(None issued to date)

HHS Policy Guidance

HHS OGC Summarized Opinions

(None issued to date)

Resources, Tools and Systems

Best Practices


Policy Topic: HHS Efficient Spending Policy


Policy Topic: Objective Grant Review

HHS Regulatory Guidance

  • 42 CFR Part 52 – Scientific Peer Review of Research Grant Applications and Research and Development Contract Projects

HHS Policy Guidance

  • HHS Grants Policy Statement – Applications under discretionary grant programs, whether received in response to a funding opportunity announcement, solicited from a single source, or received as unsolicited requests for funding, are subject to objective review. Objective review is an advisory review of discretionary grant applications conducted by a minimum of three unbiased reviewers with expertise in the programmatic area for which applications are submitted (I-30, PG. 44).
  • HHS Grants Policy Directive 2.04 – Pre-Award: Awarding Grants - Applications must be reviewed objectively by a minimum of three qualified independent reviewers. Reviewers should be sufficiently independent of the entities applying for assistance and must otherwise be able to render an objective and unbiased evaluation, as well.

HHS OGC Summarized Opinions

(None issued to date)

Systems, Tools and Resources

Best Practices


Grants Management Policy Sources

Laws and Regulations

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OMB Guidance

OMB Circulars

  • OMB Circulars – Listing of OMB Circulars.
  • Circular A-11 – Preparation, Submission and Execution of Budget (2013)
  • Circular A-21 – Cost Principles for Educational Institutions (05/10/2004)
  • Circular A-50 – Audit Follow-Up (09/29/1982)
  • Circular A-87 – Cost Principles for State, Local, and Indian Tribal Governments (05/10/2004)
  • Circular A-102 – Grants and Cooperative Agreements with State and Local Governments. (08/27/1997)
  • Circular A-110 – Uniform Administrative Requirements for Grants and Other Agreements with Institutions of Higher Education, Hospitals, and Other Nonprofit Organizations. (09/30/1999)
  • Circular A-122 – Cost Principles for Non-Profit Organizations (05/10/2004)
  • Circular A-123 – Management’s Responsibility for Internal Control (12/21/2004)
  • Circular A-129 – Policies for Federal Credit Programs and Non-Tax Receivables (1/2013)
  • Circular A-130 – Management of Federal Information Resources
  • Circular A-133 – Audits of States, Local Governments, and Non-Profit Organizations (06/26/2007)
  • Circular A-134 – Financial Accounting Principles and Standards (05/20/1993)
  • Circular A-136 – Financial Reporting Requirements (10/21/2013)

OMB Policy Memos

Office of Federal Financial Management Memoranda

  • Memorandum 2011-16 – Issuance of Revised Parts I and II to Appendix C of OMB Circular A-123 (April 14, 2011)
  • Memorandum 2010-035 –Management Procedures regarding BP Deepwater Horizon Oil Spill) (10/05/2010)
  • Memorandum 2010-026 – Immediate Review of Financial Systems IT Projects (6/28/2010)
  • Memorandum 2009-033 – Audit Requirements for Federal Financial Statements (09/23/2009)

OMB Policy Directives

HHS Grants Policy

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Content created by Division of Grants
Content last reviewed on May 16, 2016