To create consistency in requirements and reduce the administrative burden of administering grant awards, government cost principles and uniform administrative requirements were developed and are now housed in the Code of Federal Regulations (CFR) and in the Office of Management and Budget (OMB) circulars.
The newly implemented Uniform Guidance (2 CFR Part 200) applies to all awards, Stafford Act declarations and selected funding increments issued on or after December 26, 2014.
For awards and disaster declarations made prior to December 26, 2014, the previously approved set of Federal guidance documents that determine allowable costs and administrative requirements remain in effect. These guidance documents are listed below by type of organization.
Cost Principles – 2 CFR Part 225 (previously OMB Circular A-87)
- Department of Homeland Security/FEMA Grants – 44 CFR Part 13- Department of Justice Grants –28 CFR Part 66 (governmental organizations)
Audit Requirements – OMB Circular A-133
Cost Principles –2 CFR Part 220 (previously OMB Circular A-21)
- Department of Homeland Security/FEMA Grants -2 CFR Part 215- Department of Justice Grants –28 CFR Part 70
Audit Requirements –OMB Circular A-133
Cost Principles – 2 CFR Part 230 (previously OMB Circular A-122)
- Department of Homeland Security/FEMA Grants- 2 CFR Part 215- Department of Justice Grants– 28 CFR Part 70
Cost Principles – 48 CFR Part 31.2
Administrative Requirements – Disaster Assistance Grants- 44 CFR Part 13
Audit Requirements – not required by Cal OES
Governmentwide Debarment and Suspension - 2 CFR Part 180
Additional information on Cal OES grant awards and program requirements can be found on this website in the Grants Management section.