This module is divided into different sections to cover the responsibilities of pass through entities at the post-award phase, financial and program management requirements, administrative requirements and the provisions that apply to pass-through entities. The Uniform Guidance consolidates the former guidance at OMB Circulars A-110 and A-102, which were codified at 29 CFR Parts 95 and 97, and are now located in the Post-Award Requirements of Subpart D.

SMART - Strategies of sound grants management that comprises: Monitoring, Accountability, Risk Mitigation and Transparency which are found in the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards 2 CFR Part 200 and 2 CFR 2900.

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