--- ## author: Sue Honetschlager date: D:20250115143600Z --- 721-1 Adopted: 9/19/16 Centennial School District Policy 721 Revised: 3/30/20; 10/17/22; 1/13/25; 2026 ## 721UNIFORM GRANT GUIDANCE POLICY REGARDING FEDERAL REVENUE ## SOURCES ## I.PURPOSE The purpose of this policy is to ensure compliance with the requirements of the federal Uniform Grant Guidance regulations by establishing uniform administrative requirements, cost principles, and audit requirements for federal grant awards received by the school district. ## II.DEFINITIONS ## A.Grants 1.“State-administered grants” are those grants that pass through a state agency such as the Minnesota Department of Education (MDE). 2.“Direct grants” are those grants that do not pass through another agency such as MDE and are awarded directly by the federal awarding agency to the grantee organization. These grants are usually discretionary grants that are awarded by the U.S. Department of Education (DOE) or by another federal awarding agency. B.“Non-federal entity” means a state, local government, Indian tribe, institution of higher education, or nonprofit organization that carries out a federal award as a recipient or subrecipient. C.“Federal award” has the meaning, depending on the context, in either paragraph 1. or 2. of this definition: 1.a.The federal financial assistance that a non-federal entity receives directly from a federal awarding agency or indirectly from a pass- through entity, as described in 2 Code of Federal Regulations section 200.101 (Applicability); or b.The cost-reimbursement contract under the federal Acquisition Regulations that a non-federal entity receives directly from a federal awarding agency or indirectly from a pass-through entity, as described in 2 Code of Federal Regulations section 200.101 (Applicability). 721-2 2.The instrument setting forth the terms and conditions. The instrument is the grant agreement, cooperative agreement, other agreement for assistance covered in paragraph (b) of 2 Code of Federal Regulations section 200.40 (Federal Financial Assistance), or the cost-reimbursement contract awarded under the federal Acquisition Regulations. 3.“Federal award” does not include other contracts that a federal agency uses to buy goods or services from a contractor or a contract to operate federal-government-owned, contractor-operated facilities. D.“Contract” means a legal instrument by which a non-federal entity purchases property or services needed to carry out the project or program under a federal award. The term, as used in 2 Code of Federal Regulations Part 200, does not include a legal instrument, even if the non-federal entity considers it a contract, when the substance of the transaction meets the definition of a federal award or subaward. ## E.Procurement Methods 1.“Procurement by micro-purchase” is the acquisition of supplies or services, the aggregate dollar amount of which does not exceed the micro- purchase threshold (generally $25,000…