Administrative Flexibilities: Are there any Pre-Award provisions available to recipients?

Allowable and necessary pre-award costs for American Rescue Plan Act of 2021 (ARP) purposes that are incurred: (i) from March 15, 2021 through the Public Health Emergency Period; and (ii) prior to the effective date of a Federal award may be acceptable per 45 CFR § 75.458- Pre-Award costs (Corresponding 2 CFR § 200.458). Recipients are reminded all costs charged to Federal awards must be consistent with Federal cost policy guidelines and the terms of the award. Appropriate records and cost documentation (45 CFR § 75.302- Financial management and standard for financial management systems and § 75.361 Retention requirements for records) (Corresponding 2 CFR references are: § 200.302- Financial management and 2 CFR § 200.333- Retention requirement of records) to substantiate any pre-award cost is required.