OMB Proposes Changes to Data Collection Form
The Office of Management and Budget (“OMB”) is currently accepting feedback on proposed changes to the Data Collection Form (DCF) and its instructions. Published in a December 9th Federal Register notice, the proposed changes are necessary due to the Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards at 2 CFR 200 (Uniform Guidance). As a result, the new DCF and instructions will be effective for fiscal periods starting on or after December 26, 2014, in line with the Uniform Guidance’s effective date. Please note that any audits performed under OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations should continue using the current DCF.
Changes being proposed to the DCF include:
- Catalog of Domestic Federal Assistance Number.
- Cluster Identification.
- Federal Program or Cluster Totals.
- End of Audit Period Loan Balance.
- Name of Pass-Through Entity and Identifying Number.
- Subrecipient Information.
- Special-Purpose Framework Financial Statement Opinion Information.
- Repeat Audit Findings.
- Primary Type of Compliance Requirements.
- Optional Field for Audit Finding Detail.
- Certification Statements.
Comments are due February 8, 2016. A summary of the proposed changes, as well as the draft DCF and instructions, can be accessed on the OMB Grants Management Forms website.