Division of Financial Services
Sponsored Financial Services
Over the past year, all of the university policies referencing the federal cost principles (OMB A-21) or administrative requirements for awards (OMB A-110) were updated to incorporate the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (2 CFR 200). Policy changes range from minor (e.g., updated links, regulation references, or KFS procedures) to significant (e.g., regulatory or procedural changes). We encourage everyone working with sponsored funds or federal appropriations to become familiar with the changes, and especially those indicated as significant. Changes were made to the following policies:
| Policy Number, Name, and Link | Level of Change |
|---|---|
| 1.1, Cost Sharing for Sponsored Agreements | Minor |
| 2.7, Reporting the Use of Facilities | Minor |
| 3.8, Program Income from Sponsored Projects | Minor |
| 3.9, Capital Assets | Minor |
| 3.10, Recharge Entities, Ithaca Campus Units | Significant |
| 3.11, Effort Planning and Confirmation | Minor |
| 3.13, Graduate Tuition and Other Support | Minor |
| 3.14, Business Expenses | Minor |
| 3.18, Charging Directly to Sponsored Projects Costs that are Normally Considered Indirect | Significant |
| 3.20, Cost Transfers on Sponsored Agreements | Minor |
For a refresher on the Uniform Guidance, please visit Uniform Guidance for Federal Awards for links to presentations, regulations, federal FAQ, and more.
If you have any questions, please contact Sponsored Financial Services at sfs-help@cornell.edu.
