ACF Emergency and Disaster Waivers and Flexibilities

Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UAR) (45 CFR Part 75; effective on or after 10/1/2025: 2 CFR Parts 200 and 300)

These requirements apply to non-federal entities, as described under the applicable section (45 CFR §75.101; effective on or after 10/1/2025: 2 CFR §200.101) (Please see the applicability section (45 CFR §75.101; effective on or after 10/1/2025: 2 CFR §200.101) to determine whether the Uniform Guidance applies in whole or in part to the ACF Program in question). As it relates to waiver or flexibility provisions, there are no specific requirements for disaster and emergency declarations; however, provisions are available under normal conditions. 

Exceptions may be made for both classes of federal awards or non-federal entities when exceptions are not prohibited by statute. (See 45 CFR §75.102; effective on or after 10/1/2025: 2 CFR §200.102) These exceptions would be published on the Office of Management and Budget (OMB) website. Additionally, exceptions on a case-by-case basis for individual non-federal entities may be authorized by HHS, except where otherwise required by law or where OMB or other approval is required.

Other waiver or flexibility provisions are available. These include, but are not limited to, the following:

• Revision of budget and program plans (45 CFR §75.308; effective on or after 10/1/2025: 2 CFR §200.308)
  • The inclusion, unless waived by the Federal agency, of costs that require prior approval in accordance with the Cost Principles (See 45 CFR §75.400 — 75.477 for Federal Financial Assistance awards; 48 CFR Part 31 for contracts) as applicable.
  • Federal agencies are authorized, at their option, to waive certain cost-related and administrative prior written approvals for discretionary awards. These are called expanded authorities and there are only three of them: 1) allowable pre-award costs incurred within 90 calendar days before the award was issued, 2) carryover of unobligated balances from one budget period to the next budget period within a period of performance, and 3) one-time extensions of the period of performance by up to 12 months. The expanded authorities do not apply to non-research awards unless the Notice of Award (NoA) indicates it. Whereas the expanded authorities apply automatically to research awards, unless the NoA says otherwise. Please note: Expanded authorities do not apply to non-discretionary awards and construction awards/projects. ACF also does not waive prior written approval requirements as outlined under 45 CFR §§75.308(c), (e) and (g), 75.407 and 2 CFR §§200.313(e), 200.314, 200.439(b)(2) (effective on or after 10/1/2025: 2 CFR §§200.308(f), (i), 200.311(b), 200.313(a)(2) and (c)(1), 200.407). Funds may only be used for purpose(s) for which they were awarded. Any costs incurred associated with a change in scope without explicit ACF approval may be subject to disallowance.
• Monitoring and Reporting Program Requirements (45 CFR §75.342; effective on or after 10/1/2025: 2 CFR §200.329(g))
  • The Federal agency may waive any performance report required by the UAR if it is not necessary to ensure the goals and objectives of the Federal award are being achieved.
• Compensation-personal services (45 CFR §75.430(i)(7); effective on or after 10/1/2025: 2 CFR §200.430(g)(7))
  • Per the standards for documentation of personnel expenses, for federal awards of similar purpose activity or instances of approved blended funding, a recipient or subrecipient may submit performance plans that incorporate funds from multiple federal awards and account for their combined use based on performance-oriented metrics, provided that such plans are approved in advance by all involved Federal agencies. In these instances, the recipient or subrecipient must submit a request for waiver of the requirements based on documentation that (1) describes the method of charging costs, (2) relates the charging of costs to the specific activity that is applicable to all fund sources, and (3) is based on quantifiable measures of the activity in relation to time charged.

General Administration Requirements-Grant Programs, 45 CFR Part 95 * 

*Note: These requirements apply to grant programs as outlined under 45 CFR §§ 95.1, 95.503, 95.601, and 95.703

The waiver or flexibility provisions include the following:

Good Cause Waiver

• Good cause waiver (45 CFR §§ 95.19 - 95.34)
  • Good cause are circumstances that go beyond the state’s control (See 45 CFR §95.22). Examples include 1) acts of God, and 2) documented action or inaction of the federal government. The state should submit a waiver request in writing as soon as the state recognizes that it will be unable to submit a claim within the appropriate time limit. If the request is for only one program, it must be submitted to ACF; however, if it is for more than one program, the request must be submitted to the HHS Program Support Center (PSC), Division of Cost Allocation. The state's request for waiver must include a specific explanation, justification, or documentation of why the claim is or will be late. This request must establish that the lateness in filing the claim is for good cause and not due to neglect or administrative inadequacy. If the claim has not been filed, the state must also indicate when the claim will be filed. 

Normal conditions

• Alternative Approach (45 CFR § 95.627)
  • A state may apply for a waiver of any requirement in subpart F of 45 CFR Part 95 by presenting an alternative approach. Waiver requests must be submitted and approved as part of the state's Advance Planning Document (APD) or APD Update.
• Equipment Exceptions (45 CFR § 95.641)
  • Advanced Data Processing (ADP) equipment, as well as other equipment acquired under public assistance programs, is subject to the computation of claims for federal financial participation in the cost of equipment under subpart G of 45 CFR Part 95. Among other things, subpart G provides that a state may charge only depreciation or use allowances for equipment with unit acquisition costs of over $25,000. However, for ADP equipment, HHS will consider requests for waivers of that restriction. If the acquisition of the equipment is part of an APD. (Subject to prior approval requirements of 45 CFR Part 95, subpart F) the state may submit the request for a waiver as part of the ADP. 

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Public Health Service Act, 42 U.S.C. § 247d 

• The Secretary can declare a Public Health Emergency under Section 319 of the Public Health Service Act . This Public Health Emergency Declaration allows the Secretary to take actions, consistent with their other authorities, including the following:
  • Making grants;
  • Providing awards for expenses; and
  • Entering into contracts and conducting and supporting investigations into the cause, treatment, or prevention of the disease or disorder that caused the health emergency. (See 42 USC § 247d(a))
• The Secretary, as a result of a public health emergency, may grant extensions to data and reporting deadlines and may waive, wholly or partially, any sanctions from noncompliance relating to submission of data or reports required under laws administered by the Secretary. (See 42 USC § 247d(d)) Before or promptly after granting the extension or waiver, the Secretary must notify Congress and must publish a notice of the extension or waiver to the Federal Register.
• Additionally, the Secretary may waive the requirements of the Paperwork Reduction Act for voluntary collections of information when necessary to prepare and respond to public health emergencies. (See 42 USC § 247d(f)) The waiver would take effect on the day the Secretary posts the information on the internet.
• Declarations of a Public Health Emergency under Section 319 of the Public Health Service Act terminate after 90 days or until the Secretary determines that the public health emergency no longer exists (whichever comes first), unless renewed by the Secretary for subsequent 90 day periods.

Robert T. Stafford Disaster Relief and Emergency Assistance Act (Stafford Act), 42 U.S.C. § 5141 et seq.

• FEMA is the interpretive authority for the Stafford Act.
• The President may declare a major disaster or emergency exists for one or more states (See 42 USC §§ 5170 and 5191) at the request of the governor or a chief executive of an affected Indian tribe, and may also declare a federal emergency, without a gubernatorial request, for subject areas that are determined to be under the primary responsibility of the United States based on the Constitution or laws of the United States.
• Section 301 of the Stafford Act states the following:
  • Any federal agency charged with the administration of a federal assistance program may, if so requested by the applicant, state, or local authorities, modify or waive, for a major disaster, such administrative conditions for assistance as would otherwise prevent the giving of assistance under such programs if the inability to meet such conditions is a result of the major disaster. [Emphasis added]
• This waiver is limited to administrative, not substantive, conditions.
• The state or tribe must request the waivers under 42 U.S.C. § 5141.
• Waivers under Section 301 of the Stafford Act are only available when the President has declared a major disaster.

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