A-110 CIRCULAR/Uniform Administrative Requiements for Grants and Agreements With Institutions of Higher Education, Hospitals, and other non-Profit Organizations

Link to Federal Register:

http://www.whitehouse.gov/omb/circulars/a110/a110.html

What it is? -

A110 sets administrative standards to ensure uniformity and consistency among recipients of Federal grants. The standards addressed include (but are not limited to):

1. Cash Management/Drawdown of funds, etc.
2. Record Retention
3. Program Income
4. Procurement Standards
5. Property Standards
6. Cost Sharing
7. Financial Reporting

Who it affects -

Higher education, hospitals, and other non-profit organizations receiving Federal funds. At Tufts most of the procedures are implemented by Sponsored Programs Accounting and other central administrative units. On occasion, Principal Investigators may be involved with some of the issues addressed in this Circular (i.e. disposition of equipment, program income, etc.).

Penalties -

Most of the standards are implemented by Finance and Sponsored Programs Accounting and other units of the financial division. Failure to comply with those standards could result in fines and a loss of funding. Please contact your SPA Accountant if you have an A-110 related question.

How to comply at the Department level -

	If your grant includes Program Income, Cost Sharing or Disposition of Equipment please notify Sponsored Programs Accounting about these issues. PIs with grants impacted by the standards listed above should be knowledgeable of what their responsibilities are in assuring compliance with A-110 requirements.
	Use the PeopleSoft reports and spend within the guidelines of your budget.
	PIs with grants that are impacted by standards listed above should be knowledgeable of what their responsibilities are in assuring compliance with A-110 requirements.

Definitions -

• Cost sharing or matching means that portion of project or program costs not borne by the Federal Government.
• Equipment means tangible nonexpendable personal property including exempt property charged directly to the award having a useful life of more than one year and an acquisition cost of $5,000 or more per unit.
• Program income means gross income earned by the recipient that is directly generated by a supported activity or earned as a result of the award.