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NIFA-20-007 USDA NIFA Implementation of OMB Memorandum M-20-26

Consistent with federal government agencies across the United States in the face of the new and unique challenges in confronting the COVID-19 epidemic, USDA NIFA continues to prioritize the health and safety of the research community. USDA NIFA understands the effects of this challenge on USDA NIFA-funded research and facilities, and we are committed to providing the greatest flexibilities to support the health and safety of applicants, grantees and employees and help support the community as the country begins to reopen. USDA NIFA continues to update guidance and our online resources, including frequently asked questions, to keep staff and partners informed. The latest information is available on our website at:

The purpose of this guidance is to implement updated guidance authorized by Office of Management and Budget (OMB) Memorandum M-20-261 for recipients affected by COVID-19. This guidance extends two of the short-term administrative relief from specific requirements contained in 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards, without compromising accountability requirements. These extensions, that go beyond what OMB previously outlined in Memorandum M-20-17, specifically pertain to the allowability of salaries and other project activities and single audit submission. In order to support charges against NIFA awards, recipients are reminded of their responsibility to maintain appropriate records and documentation to support the charges in accordance with institutional policies and procedures.

The extended flexibilities authorized by OMB in M-20-26 are outlined in this document.

Disclaimer: The contents of this document do not have the force and effect of law and are not meant to bind the public in any way. This document is intended only to provide clarity to the public regarding existing requirements under the law or agency policies.


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