Grants Policy Topics

Topics on this page:

• Audits
• Federal Funding Transparency Act (FFATA) / Sub-Award Reporting
• HHS Efficient Spending Policy
• Objective Grant Review

Policy Topic: Audits

Statute

• Single Audit Act of 1984 (P.L. 98-502)

• Single Audit Act Amendments of 1996 (P.L. 104-156)

OMB Guidance

• OMB Circular A-133 – Audits of States, Local Governments and Non-Profit Organizations
  (revised June, 2007)
• OMB Circular A-133 Compliance Supplement (2011) – The Compliance Supplement is a large and extensive guide created by the OMB for Single Audits, and is considered the most important tool of both the auditor and the recipient when performing, or being subject to, a Single Audit. It was created following amendments in 1996 to the Single Audit Act and serves to identify existing important compliance requirements that the Federal Government expects to be considered as part of a Single Audit.
  • Health and Human Services department-specific A-133 Compliance Supplement

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

• Federal Audit Clearinghouse
  • Internet Data Entry System (IDES) – online automated data entry system for the collection of OMB Circular A-133 submissions via completion of the SF-SAC form.

• Office of Federal Financial Management Single Audit Resources Page

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

Statute

• Public Law 109-282 - Federal Funding Accountability and Transparency Act

OMB Guidance

• OMB Guidance / Open Government Directive – Federal Spending Transparency and Subaward and Compensation Data Reporting (August 27^th, 2010)
• OMB Guidance on Data Submission (June 1, 2009)
• FAQs issued by OMB – Executive Compensation and Sub-Award Reporting - USASpending.gov

HHS Regulatory Guidance

(None issued to date)

• 2 CFR XX (pending)

HHS Policy Guidance

• Guidelines to follow for FFATA Subaward and Executive Compensation Reporting Requirements and Discretionary Awards – Clarifying guidance sent to OPDIVs on 08/11/2011 (PDF- 2 pages)

HHS OGC Summarized Opinions

(None issued to date)

Resources, Tools and Systems

• FFATA Sub-Award Reporting System (FSRS)
  • FSRS Training (This link will take you to the FSRS Web site, and launch an audio/video slide show).
  • FSRS User Guide

Best Practices

• IHS’s Implementation of FSR Subawards Reporting Requirements
• HRSA’s FFATA Frequently Asked Questions

Policy Topic: HHS Efficient Spending Policy

• HHS Policy on Promoting Efficient Spending: Use of Appropriated Funds for Conferences and Meetings, Food, Promotional Items, and Printing and Publications
  • Attachment 1: HHS Policy on Use of Appropriated Funds for Conferences and Meeting Space
  • Attachment 1a: Semi-Annual Report on Conference Sponsorship/Funding
  • Attachment 2: HHS Policy on Use of Appropriated Funds for Food
  • Attachment 3: HHS Policy on Use of Appropriated Funds for Promotional Items
  • Attachment 4: HHS Policy on Printing and Publications

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

• Objective Review within the HHS Grants Management Process

Best Practices

• ACFs Expectations of Grant Reviewers
• AHRQs Peer Review Process and Criteria for Scoring Applications
• HRSAs Grant Reviewer Portal Online Registration Form
• IHSs Objective Review Training Powerpoint Presentation
• NIHs Peer Review Process

Last Updated: January 13, 2012