Developing Policies and Procedures for Managing Subawards in an Institution of Higher Education
Vidad, Ma. Felicidad Mesina
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This research study is timely since it is prepared just four years after the Uniform Guidance became effective. The study will provide a better understanding of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards 2 CFR 200 (Uniform Guidance) and its importance in developing policies and procedures to comply with the requirements for pass-through entities applicable to Institutions of Higher Education (IHE). Using data results from an online survey, this Capstone Project assessed, examined and analyzed selected respondents’ responses on their awareness of the federal regulations, the issues, and challenges encountered in the subaward management. Notwithstanding having policies and procedures in place, and the results caused by those issues and challenges as faced by IHEs and other Non-federal entities involved in subaward management. While the requirements for pass-through entities are stipulated in the Uniform Guidelines 2 CFR 200.331, it is essential to consider the need to cover the full range of activities in the cycle of a subaward. This paper examines the cycle of the subaward including the Pre-award phase, the Award phase, the Post-Award Stage up to the Closeout stage. The results of this study revealed a significant finding on misunderstanding with collaborators. Based on the results of this study the author recommends that misunderstanding with collaborators can be prevented through constant communication and clear well-written policies and procedures that convey the subaward work processes and the roles and responsibilities of each individual involved in the subaward management.