Resource | Crosswalk of 2024 UG Updates and 2020 Guidance-Resource

Resource | 2024 Uniform Guidance Updates

Pdf Summary

The 2024 Uniform Guidance updates revise several requirements that applied under the 2020 version. This crosswalk is a high-level overview, not a complete list of changes.

Key changes include:

- <strong>Whistleblower protections:</strong> New protections for employees who disclose information.
- <strong>Fixed-amount subawards:</strong> The limit increases from the simplified acquisition threshold to <strong>$500,000</strong>.
- <strong>Budget and program revisions:</strong> Prior-approval requirements and related provisions are updated; administrative costs may be incurred through the final-report due date.
- <strong>States and Tribes:</strong> Indian Tribes gain procurement flexibility similar to States, using their own policies for procurements with non-federal funds.
- <strong>Indirect costs:</strong> The MTDC base includes the first <strong>$50,000</strong> of each subaward, up from $25,000. The de minimis rate rises from <strong>10% to 15%</strong>.
- <strong>Procurement:</strong> “Small purchases” becomes “simplified acquisitions”; the regional-preference rule is removed, and Tribes are no longer required to publicly open sealed bids.
- <strong>Program income:</strong> The methods are clarified and may be combined; license fees and royalties are excluded from program income.
- <strong>Equipment and supplies:</strong> The retention threshold increases from $5,000 to <strong>$10,000</strong>. Entities may retain $1,000 from sales to cover expenses, with the federal share otherwise repaid.
- <strong>Audit threshold:</strong> The threshold increases from $750,000 to <strong>$1 million</strong> in federal expenditures.

Other revisions address allowability, procurement competition, equipment retention, and post-award administration.

Keywords

Uniform Guidance

2024 revisions

whistleblower protections

fixed-amount subawards

indirect costs

procurement rules

program income

equipment threshold

audit threshold

Indian Tribes