Regulamentos para a Utilização de Fundos do GEU

The OMB Circular A-122, also known as the Principles of Costs for Non-Profit Organizations, outlines the guidelines for determining costs and using funds from grants, contracts, and other agreements between the GEU and non-governmental organizations (NGOs). The GEU demands adherence to organizational policies, including financial and procurement procedures, as well as laws and regulations of the country. The Manual of Financial Policies and Procedures is a key document that outlines the required policies and procedures. Additionally, the GEU requires adherence to the Policy of Acquisitions, which mandates three quotations for procurement, and the Policy on Ethics in the Workplace. The GEU also requires compliance with laws and regulations, including labor laws, tax laws, and the Tax Exemption Statute. The 22 CFR 226, also known as the Administrative Guide for NGOs, outlines the guidelines for administrative procedures. Furthermore, the USAID Standard Provisions and the AED (Agency for International Development) guidelines must be adhered to. The OMB Circular A-122 is a key document that establishes principles for determining costs and using funds from grants, contracts, and other agreements between the GEU and NGOs. The circular has three parts: Anexo A, which outlines general principles; Anexo B, which provides guidelines for determining the admissibility of 52 types of costs; and Anexo C, which lists NGOs that are exempt from the circular. Anexo B of the OMB Circular A-122 provides principles for determining the admissibility of 52 types of costs. The circular applies to both direct and indirect costs, and failure to mention a specific item does not imply that the cost is not permitted. The treatment of similar or related costs is used as a basis for determining admissibility. The USAID has a list of restricted items that can be purchased using government funds, but require prior written approval from the AED. These items include agricultural products, automobiles, pharmaceuticals, pesticides, used equipment, excess property belonging to the US government, and fertilizers. It is recommended that sub-awardees not make any procurements before obtaining approval from the AED. Prior written approval from the AED is required for costs of items designated as restricted according to the circular. This approval must be obtained in writing and prior to incurring the cost. If an item of cost that requires prior approval is specified clearly in the budget of a grant, the approval of the budget constitutes approval of the cost.