SCDOT Subrecipient – An entity that receives federal funding from the SCDOT to carry out part of a Federal award received by the SCDOT (the pass-through entity). SCDOT subrecipients consist mostly of local public agencies (LPA), other state agencies, transit operators, and Institutions of Higher Education (IHE).
SCDOT annual submission requirements for Subrecipients:
All SCDOT subrecipients (as defined in 2 CFR §200.1) with active awards/contracts, or organizations responding to an SCDOT notice of funding opportunity for Federal-aid projects/Federal awards, must submit the following information annually for review by the SCDOT Office of Contract Assurance:
- Annual Financial Statement Audit – This is only for subrecipients that do not meet the Single Audit federal expenditure threshold of $750,000 during the fiscal year. All Single Audits will be downloaded from the Federal Audit Clearinghouse.
- Annual Indirect Cost Rate or Allocation Plan Certification and supporting documentation,if applicable
- Or mail to:
- SC Department of Transportation
- Office of Contract Assurance, Room 108
- P.O. Box 191
- Columbia, SC 29202-0191
Copy of negotiated rate agreement from cognizant agency or rate/plan approvals from other State or Federal agencies.
Required information should be submitted as soon as it is available, but no later than 180 days after the end of the firm's fiscal year:
Upload documents electronically: Document Submission Form.
Using this option sends the files to a secure location accessible only to the Office of Contract Assurance by password.
Definitions below are from 2 CFR 200 - UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS. Please refer to Section 200.1 for additional definitions related to Federal grants and contracts.
Subaward means an award provided by a pass-through entity (e.g. – the SCDOT) to a subrecipient for the subrecipient to carry out part of a Federal award received by the pass-through entity. It does not include payments to a contractor or payments to an individual that is a beneficiary of a Federal program. A subaward may be provided through any form of legal agreement, including an agreement that the pass-through entity considers a contract.
Subrecipient means an entity, usually but not limited to non-Federal entities, that receives a subaward from a pass-through entity to carry out part of a Federal award; but does not include an individual that is a beneficiary of such award. A subrecipient may also be a recipient of other Federal awards directly from a Federal awarding agency.
Contract means, for the purpose of Federal financial assistance, a legal instrument by which a recipient or subrecipient purchases property or services needed to carry out the project or program under a Federal award. For additional information on subrecipient and contractor determinations, see § 200.331. See also the definition of subaward in this section.
Contractor means an entity that receives a contract as defined in this section.
Federal award has the meaning, depending on the context, in either paragraph (1) or (2) of this definition:
- The Federal financial assistance that a recipient receives directly from a Federal awarding agency or indirectly from a pass-through entity, as described in § 200.101; or
- 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 § 200.101.
- The instrument setting forth the terms and conditions. The instrument is the grant agreement, cooperative agreement, other agreement for assistance covered in paragraph (2) of the definition of Federal financial assistance in this section, or the cost-reimbursement contract awarded under the Federal Acquisition Regulations.
- 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 (GOCOs).
- See also definitions of Federal financial assistance, grant agreement, and cooperative agreement.
Grant agreement means a legal instrument of financial assistance between a Federal awarding agency or pass-through entity and a non-Federal entity that, consistent with 31 U.S.C. 6302, 6304:
- Is used to enter into a relationship the principal purpose of which is to transfer anything of value to carry out a public purpose authorized by a law of the United States (see 31 U.S.C. 6101(3)); and not to acquire property or services for the Federal awarding agency or pass-through entity's direct benefit or use;
- Is distinguished from a cooperative agreement in that it does not provide for substantial involvement of the Federal awarding agency in carrying out the activity contemplated by the Federal award.
- Does not include an agreement that provides only:
Direct United States Government cash assistance to an individual;
A loan guarantee; or
Includes links to:
Non-Federal entity (NFE) means a State, local government, Indian tribe, Institution of Higher Education (IHE), or nonprofit organization that carries out a Federal award as a recipient or subrecipient.
Pass-through entity (PTE) means a non-Federal entity that provides a subaward to a subrecipient to carry out part of a Federal program.
Local Public Agency (LPA) is a county, municipal corporation, state or local authority, board, commission, agency, department or political subdivision created under the authority of the state. In accordance with the Code of Federal Regulations, 23CFR 1.11 and 635.105, SCDOT may delegate the management of certain Federal - aid projects to a (LPA).
|2 CFR Part 200||Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards||200.0 – 200.521|
|Subpart A||Acronyms and Definitions||200.0 – 200.1|
|Subpart B||General Provisions||200.100 – 200.113|
|Subpart C||Pre-Federal Award Requirements and Contents of Federal Awards||200.200 – 200.216|
|Subpart D||Post Federal Award Requirements||200.300 – 200.346|
|Subpart E||Cost Principles||200.400 – 200.476|
|Subpart F||Audit Requirements||200.500 – 200.521|