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Grant Administration & Accounting

Yosemite Community College District (YCCD) provides services to ensure program and financial compliance with the awarding agencies (Federal, State, & Other Agencies). These sponsored programs (grants) placed in restricted account and are subject to various terms, conditions, and regulations under the Office of Management and Budget Circulars, and the related agency regulations. As the recipient institution of various federal sponsored programs, we are accountable for ensuring that costs charged to a sponsored program are allowable, allocable, and reasonable under cost principles. These services collectively support YCCD, Modesto Junior College (MJC), and Columbia College (CC).

Below are major federal and state regulations that address the financial compliance and administrative guidelines related to sponsored programs.

I.   Office of Management and Budget (OMB)

  • Office of Management and Budget Circular A-21: Addresses the subject of cost determination applicable to grants, contracts, and other agreements with educational institutions.

        Grants made prior to 12/26/2014:  OMB Circular A-21, Cost Principles for Ed Institutions

        Grants made on or after 12/26/2014: Uniform Guidance (2 CFR Part 200 Subpart E)

  • Office of Management and Budget Circular A-110: Sets forth standards for obtaining consistency and uniformity among Federal agencies in the administration of grants and agreements with institutions of higher education, hospitals, and other non-profit organizations.

         OMB Circular A-110, Uniform Administrative Requirements

  • Office of Management and Budget Circular A-133 : Governs the auditing requirements of federal awards made to non-federal entities.

         OMB Circular A-133, Audits of States, Local Governments and Non-Profit Organizations

II.  California Community College Chancellor's Office (CCCCO) 

Manuals

2012 Budget & Accounting Manual (BAM)

III.  YCCD Grant Administration and/or Management of Sponsored Programs.

YCCD Grant Guidelines & Procedures

Cost Guidelines