Local Nonprofit Agency Risk Assessments
|
|
- Kerrie Grant
- 6 years ago
- Views:
Transcription
1 Local Nonprofit Agency s Howard Gesbeck Jr., CPA, JD, Wipfli LLP PO Box 8700 Madison WI gfpinfo@wipfli.com Presenter: Howard Gesbeck Jr., CPA, JD Howard Gesbeck is a partner with Wipfli LLP, a certified public accounting firm, with offices in Wisconsin and Minnesota. He has over 40 years of experience as an auditor, consultant and trainer. Since 1990, he has presented more than 300 seminars to over 30,000 participants throughout the United States. He is nationally recognized for his comprehensive work with grant-funded agencies, particularly his expertise regarding Federal regulations, OMB circulars and knowledge of federal programs. He knows how to help grant-funded organizations avoid the risks of misspent funds and strengthen the financial picture so they can meet their mission. Howard earned degrees from the University of Wisconsin in accounting and law and is licensed to practice as a CPA. Importance of Fiscal Management - from the WAP Conference Brochure Fiscal Management Making sure that Weatherization expenditures comply with federal and state financial regulations is more important than ever before. Without constant vigilance, procurement activities can stray off course. When the fiscal or procurement staff makes mistakes, the entire agency s Weatherization Program can be shut down. Keeping the funds flowing and expenditures organized results in uninterrupted, effective weatherization. Monitoring and financial audits also go much more smoothly.
2 Description By attending this session, participants will: Acquire management tools and assessment strategies that detect weaknesses in the organizations core systems; Learn how to adapt general risk assessment practices to Weatherization management systems; Understand requirements of federal funding, especially Recovery Act funding, that add risk factors; and Hear of strategies to correct risks before they turn into problems 1. What are the risks? a. Financial i. Overspending ii. Under spending iii. Misspending iv. Noncompliance v. Conflict of interest vi. Fraud & abuse vii. Other Action Items
3 2. Where could risk occur? a. Financial i. Cash receipts ii. Cash disbursements (including payroll) and accounts payable iii. Procurement iv. Inventory v. Financial reporting vi. Program reporting vii. Anywhere 3. What are the requirements? a. Energy Conservation in Existing Buildings Act of 1976, as amended (42 USC 6851) i. Federal law ii. Passed by Congress and signed by the President b. American Recovery and Reinvestment Act (ARRA) i. Weatherization Assistance Program-$5 Billion ii. Changes to WAP 1) Average cost per home-$6,500 2) Eligibility increased to 200% of Federal poverty guidelines 3) Increased funds for T&TA from 10% to 20% of appropriated sums 4) Davis-Bacon Prevailing Wages a) Applicable to labors and mechanics hired by contractors and subcontractors b) Applicable to employees of NPOs (weatherization crews) c) Requirements d) Contracts over $2,000 e) Prevailing labor rates and fringe benefits f) Weekly pay g) Weekly reporting h) Contract clauses 5) Whistleblower provisions
4 c. Weatherization Assistance for Low-Income Persons Regulations (10 CFR Part 440, revised March 12, 2009) i. Department of Energy ii. Federal regulatory process d. ARRA Regulations (2 CFR 176, effective April 23, 2009) i. Reporting and registration requirements ii. Buy American requirement iii. Wage rate requirements (Davis-Bacon) iv. Single Audit Information requirements for ARRA funds e. Administration of Grants (10 CFR Part 600) i. General 1) Office of Management and Budget 2) Applies to all Federal programs 3) Implemented by each Federal agency 4) Uniform policies and procedures for award and administration of grants ii. Administrative requirements 1) Background Action Items
5 2) Financial management a) Standards i) Accurate, current, complete ii) Records identify source and application of funds iii) Effective controls over and accountability for all funds, assets and property iv) Comparison of outlays with budget v) Written procedures to minimize time between receipt and disbursement of funds vi) Written procedures for determining reasonableness, allocability and allowability of costs vii) Accounting records, including source documentation 2) Financial management (cont d) b) Payment c) Cost sharing or matching d) Program income e) Revision of budget and program plans f) Non-federal audits (OMB Circular A-133) g) Allowable costs (OMB Circular A-87 for units of government or OMB Circular A-122 for nonprofit organizations) 3) Property a) Insurance b) Real property c) Equipment d) Intangible property 4) Procurement a) Responsibilities b) Code of conduct c) Competition
6 4) Procurement (cont d) d) Procurement procedures e) Most advantageous, price, quality and other factors considered f) Contract provisions 5) Paperwork a) Reports i) Financial ii) Performance b) Monitoring c) Record retention iii. Cost Principles (OMB Circular A-87 for units of government or OMB Circular A-122 for nonprofit organizations) 1) General criteria for all costs a) Reasonable and necessary b) Subject to limitations c) Consistent within the organization d) Not charged to another Federal grants e) Generally accepted accounting principles Action Items
7 2) Cost allocation a) Direct methodologies b) Indirect cost rates 3) Selected items of cost iv. Audit (OMB Circular A-133) f. Weatherization contract from the state i. Funding ii. Performance iii. Geographic area iv. Other terms and conditions v. Assurances and certifications 4. Reducing Risk a. Culture i. Do you trust the people, systems and information? ii. Is WAP treated as an important part of the agency? iii. We re all in this together b. Systems i. General 1) Written 2) Segregation of duties 3) Checks and balances i. General (cont d) 4) Early identification of problems 5) Self-monitoring, assessment and evaluation 6) External monitoring and financial audits a) Has WAP been monitored by state? i) Were there problems noted in monitoring? ii) Have problems been corrected? iii) Could problems recur?
8 6) External monitoring and financial audits (cont d) b) Was WAP a major program in most recent audit? (WAP probably will be a major program in the next single audit) i) Is audit available for review? ii) Were there any findings related to WAP? iii) Have audit findings been corrected? iv) Could findings reoccur 7) Updated for ARRA requirements and increased funding ii. Financial 1) Cash receipts a) Are cash advances adequate? b) Is there excess cash? c) Are advances of Federal funds earning interest? 2) Cash disbursements (including payroll) and accounts payable a) Procedures updated for increase in funding? b) Board involved in disbursement processes? Action Items
9 2) Cash disbursements (including payroll) and accounts payable (cont d) c) Payroll procedures adequate and updated? i) Hiring and pay authorizations ii) Davis-Bacon iii) Overtime iv) Documentation d) Are vendors paid timely? e) Are amounts paid to vendors analyzed? 3) Procurement a) Is there free and open competition, to the maximum extent practical in all procurement transactions? b) Is cost or price reviewed for all procurements? c) Contracting i) Conflict of interest ii) Evaluation iii) Reporting iv) Monitoring performance 4) Financial reports a) Do you receive and review reports? b) Are reports timely? c) Are reports reasonable? d) Are WAP expenditures separately accounted for and identified? e) Are WAP ARRA expenditures separately accounted for and identified?
10 4) Financial reports (cont d) f) Are expenditures within budget? g) Are variations between budget and actual expenses properly explained? h) Have you asked your questions, and were they adequately answered? i) Do internal reports and reports to funding sources agree? iii. Program 1) Clients 2) Eligibility 3) Performance c. Staffing i. Do staff have the knowledge and experience to do their job? ii. Are staff properly trained? iii. Have staff been trained on new requirements? Action Items
11 d. Governance i. Board knowledgeable and informed? 1) Finances 2) Agency operations 3) WAP ii. Board active and involved? iii. Board approve application and budget? iv. Monthly WAP reports to board? 5. Final Thoughts a. Governance b. Accountability and internal controls c. Transparency d. Fraud and abuse e. Procurement f. New requirements g. Systems 5. Final Thoughts h. Key controls i. Board involvement in disbursements ii. Credit cards iii. Reporting 1) Financial 2) Performance i. Insurance i. Bonding ii. Liability
12 j. There will be problems i. Identify them ii. Correct them k. We re all in it together i. Finance and admin ii. Program l. 6 o clock news Action Items Thank you for Attending!
13 Thursday, July 30, :00 to 4:00 pm, CDT Visit our website for more information: or call Registration Fee: $295 per computer connection The American Recovery and Reinvestment Act of 2009 (ARRA) requires that laborers and mechanics employed by contractors and subcontractors on projects funded by or directly assisted in whole or in part through the ARRA shall be paid prevailing wages. The prevailing wage rates were created in 1931, as part of the Davis-Bacon Act and apply to contracts for construction exceeding $2,000. Construction is broadly defined and includes renovations and repairs. Recipients and subrecipients that contract with contractors on such projects (such as the Weatherization Assistance Program) must now comply with Davis-Bacon. In addition, on June 1, 2009, the Department of Labor issued an advisory stating that employees of nonprofit Community Action Agencies performing Weatherization construction activities funded by ARRA are subject to the provisions of the Davis-Bacon Act. During the webinar, we will discuss the applicability of Davis-Bacon to weatherization employees. In this Webinar, we will discuss the requirements of the Davis-Bacon Act, including: Definitions Paperwork requirements Wage determinations Required Contract Clauses Fringe Benefits Situations when Davis-Bacon does not apply Audit Requirements States that administer programs funded or assisted as part of ARRA, operators of programs, monitors and auditors, and contractors themselves must be familiar with Davis-Bacon requirements. The Davis- Bacon Act, regulations, Form 347 and instructions, etc. will be included in the training materials. In addition, there will be time for questions from participants.
14
Comprehensive Annual Financial Report
Comprehensive Annual Financial Report For the Years Ended August 31, 2014 and 2013 Alamo Community College District San Antonio, Texas Dare to Dream. Prepare to Lead. Northeast Lakeview College Northwest
More informationA-133 Single Audits: Common Audit Findings & Ways to Mitigate and Prevent Them
A-133 Single Audits: Common Audit Findings & Ways to Mitigate and Prevent Them Wayne Finley, MBA, CGMS Mayor s Office Education & Government Services City of St. Petersburg, Florida Session Objectives
More informationFinancial Grants Management. Session Outline. Grants Management Roles 4/19/10
Financial Grants Management Presented by: Donna Teague Grant Accounting Supervisor El Paso County Auditor s Office Small Counties Large Counties Grants Management Records Session Outline New Application
More information2010 Mauldin & Jenkins Single Audits for for Auditees
2010 Mauldin & Jenkins Single Audits for Auditees SINGLE AUDITS FOR AUDITEES Mauldin & Jenkins July 22, 2010 Macon August 3, 2010 - Atlanta PRESENTER Hope Pendergrass Manager Macon Office hpendergrass@mjcpa.com
More informationNavigating the New Uniform Grant Guidance. Jack Reagan, Audit Partner Grant Thornton LLP. Grant Thornton. All rights reserved.
Navigating the New Uniform Grant Guidance Jack Reagan, Audit Partner Grant Thornton LLP Objectives What s New with OMB: Uniform Administrative Requirements, Cost Principles, and Audit requirements for
More informationObjectives for Financial Control over Grant Programs
Objectives for Financial Control over Grant Programs I. Cash management of grant funds is monitored for appropriate timing of receipts and disbursements of grant funds. (Cash Management) II. Procedures
More information2012 OMB Circular A-133 Compliance Supplement
2012 OMB Circular A-133 Compliance Supplement An Interactive Webinar July 24, 2012 Presented by Presented by: Stephen W. Blann, CPA, CGFM Director of Governmental Audit Quality Principal, Government/Nonprofit
More informationFINAL AUDIT REPORT DEPARTMENT OF COMMUNITY AFFAIRS LIBERTY COUNTY WEATHERIZATION ASSISTANCE PROGRAM - ARRA SUBGRANT AGREEMENT
FINAL AUDIT REPORT DEPARTMENT OF COMMUNITY AFFAIRS LIBERTY COUNTY WEATHERIZATION ASSISTANCE PROGRAM - ARRA SUBGRANT AGREEMENT SUBGRANT AGREEMENT NUMBER 10-WX-7X-02-49-01-716 SEPTEMBER 18, 2009 THROUGH
More informationUnderstanding and Complying with Government Grants
Presents... Understanding and Complying with Objectives Obtain information to determine if applying for governmental grants is appropriate for your organization Obtain understanding of internal controls
More informationSTATE OF NORTH CAROLINA OFFICE OF THE STATE AUDITOR BETH A. WOOD, CPA
. STATE OF NORTH CAROLINA OFFICE OF THE STATE AUDITOR BETH A. WOOD, CPA DEPARTMENT OF TRANSPORTATION RALEIGH, NORTH CAROLINA STATEWIDE FEDERAL COMPLIANCE AUDIT PROCEDURES FOR THE YEAR ENDED JUNE 30, 2014
More informationFINAL AUDIT REPORT DEPARTMENT OF COMMUNITY AFFAIRS CALHOUN COUNTY WEATHERIZATION ASSISTANCE PROGRAM - ARRA SUBGRANT AGREEMENT
FINAL AUDIT REPORT DEPARTMENT OF COMMUNITY AFFAIRS CALHOUN COUNTY WEATHERIZATION ASSISTANCE PROGRAM - ARRA SUBGRANT AGREEMENT SUBGRANT AGREEMENT NUMBER 10-WX-7X-17-49-01-706 SEPTEMBER 14, 2009 THROUGH
More informationFelipe Lopez, Vavrinek, Trine, Day & Co., LLP
San Luis Obispo County Community College District & San Luis Obispo County Office of Education 2012 F d l C li T i i 2012 Federal Compliance Training Felipe Lopez, Vavrinek, Trine, Day & Co., LLP Objectives
More informationFEDERAL TRANSIT CAPITAL IMPROVEMENT GRANTS CAPITAL PROGRAM. U. S. Department of Transportation
APRIL 2011 20.500 FEDERAL TRANSIT CAPITAL IMPROVEMENT GRANTS State Project/Program: FEDERAL TRANSIT ADMINISTRATION (FTA) CAPITAL PROGRAM U. S. Department of Transportation Federal Authorization: Safe,
More informationWake Forest University Financial Services: Grants Accounting and Compliance
Wake Forest University Financial Services: Grants Accounting and Compliance 1 WFU Policies and Procedures a Policies b Fiscal Administration i Award Notification 1 The Office of Research and Sponsored
More informationAPRIL 2009 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE S PROGRAM NORTH CAROLINA SMALL CITIES CDBG AND NEIGHBORHOOD STABILIZATION PROGRAM
APRIL 2009 14.228 State Project/Program: Federal Authorization: State Authorization: COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE S PROGRAM NORTH CAROLINA SMALL CITIES CDBG AND NEIGHBORHOOD STABILIZATION PROGRAM
More informationFederal Grants and Financial Assistance 2017 Training Catalog
1 P a g e Who are we? Meet Colleague Consulting Colleague Consulting LLC is a 19-year-old small business specializing in training, human resource development, and organizational development services for
More informationU. S. DEPARTMENT OF TRANSPORTATION. Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users (SAFETEA-LU), 49 U.S.C.
APRIL 2011 20.516 JOB ACCESS REVERSE COMMUTE State Project/Program: JOB ACCESS AND REVERSE COMMUTE PROGRAM (JARC) U. S. DEPARTMENT OF TRANSPORTATION Federal Authorization: Safe, Accountable, Flexible,
More informationAPPENDIX VII OTHER AUDIT ADVISORIES
APPENDIX VII OTHER AUDIT ADVISORIES I. Effect of Changes to Generally Applicable Compliance Requirements in the 2015 Supplement In the 2015 Supplement, OMB has removed several of the compliance requirements
More information30. GRANTS AND FUNDING ASSISTANCE POLICY
30. GRANTS AND FUNDING ASSISTANCE POLICY POLICY It is the policy of Scott County to account for, and file all appropriate documentation in relation to, any grants or other funding that the county applies
More informationNon-Federal Cost Share Match Program Grant Implementation Checklist
Non-Federal Cost Share Match Program Grant Implementation Checklist Non-Federal Cost Share Match Program Grant Implementation Checklist Table of Contents 1.0 Introduction... 2.0 Grant Implementation Process
More informationADMINISTRATION OF FEDERAL GRANT FUNDS
ADMINISTRATION OF FEDERAL GRANT FUNDS The Board accepts federal funds, which are available, provided that there is a specific need for them and that the required matching funds are available. The Board
More informationLOW-INCOME HOME ENERGY ASSISTANCE
APRIL 2018 93.568 LOW-INCOME HOME ENERGY ASSISTANCE State Project/Program: WEATHERIZATION ASSISTANCE PROGRAM AND HEATING AND AIR REPAIR AND REPLACEMENT PROGRAM U. S. Department of Health and Human Services
More informationFLOOD MITIGATION ASSISTANCE PROGRAM State Project/Program: N.C. MITIGATION
APRIL 2014 97.029 FLOOD MITIGATION ASSISTANCE PROGRAM State Project/Program: N.C. MITIGATION Federal Emergency Management Agency Federal Authorization: National Flood Insurance Reform Act of 1994 Section
More informationImplementing the OMB s Super Circular (aka UGG) Presented by: Anne Fritz, Finance Director, City of St. Petersburg, Florida
Implementing the OMB s Super Circular (aka UGG) Presented by: Anne Fritz, Finance Director, City of St. Petersburg, Florida Acknowledgement to Heather Acker, Partner, Baker Tilly, Virchow Krause, LLP for
More informationPlaying by the Rules
U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Office of Community Planning and Development Community Development Block Grant Program Playing by the Rules A Handbook for CDBG Subrecipients on Administrative
More informationSTATE OF NORTH CAROLINA
STATE OF NORTH CAROLINA NORTH CAROLINA DEPARTMENT OF COMMERCE STATEWIDE FEDERAL COMPLIANCE AUDIT PROCEDURES FOR THE YEAR ENDED JUNE 30, 2012 OFFICE OF THE STATE AUDITOR BETH A. WOOD, CPA STATE AUDITOR
More informationDepartment of Human Services. Federal Compliance Audit
O L A OFFICE OF THE LEGISLATIVE AUDITOR STATE OF MINNESOTA FINANCIAL AUDIT DIVISION REPORT Department of Human Services Federal Compliance Audit Fiscal Year 2010 May 6, 2011 Report 11-13 FINANCIAL AUDIT
More informationNeighborhood Stabilization Program 2 Conference. Workshop Agenda. Recordkeeping
U.S. Department of Housing and Urban Development Neighborhood Stabilization Program 2 Conference Recordkeeping, Reporting, and Monitoring Arlington, VA January 29, 2010 Neighborhood Stabilization Neighborhood
More information10 CFR 600: KNOW YOUR REQUIREMENTS
WEATHERIZATION ASSISTANCE PROGRAM 10 CFR 600: KNOW YOUR REQUIREMENTS Finance can be defined as the art and science of managing money. Virtually all individuals and organizations earn or raise money and
More informationUNDERSTANDING PHA OBLIGATIONS UNDER THE NEW UNIFORM RULE ON ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES AND AUDITS: WHAT S NEW AND WHAT S NOT
UNDERSTANDING PHA OBLIGATIONS UNDER THE NEW UNIFORM RULE ON ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES AND AUDITS: WHAT S NEW AND WHAT S NOT INTRODUCTION BACKGROUND On December 26, 2013, the Office of
More informationOMB Uniform Guidance: Cost Principles, Audit, and Administrative Requirements for Federal Awards
OMB Uniform Guidance: Cost Principles, Audit, and Administrative Requirements for Federal Awards Chad Person May 1, 2013 Presented By: Devesh Kamal, CPA Shareholder deveshk@cshco.com Jesse Young, CPA Principal
More informationNorth Carolina Department of Public Safety Division of Emergency Management
APRIL 2015 97.036 PUBLIC ASSISTANCE GRANTS State Project/Program: PUBLIC ASSISTANCE PROGRAM Federal Authorization: U. S. DEPT OF HOMELAND SECURITY Robert T. Stafford Disaster Relief and Emergency Assistance
More informationAdministrative Regulation SANGER UNIFIED SCHOOL DISTRICT. Business and Noninstructional Operations FEDERAL GRANT FUNDS
Administrative Regulation SANGER UNIFIED SCHOOL DISTRICT AR 3230(a) Business and Noninstructional Operations FEDERAL GRANT FUNDS Allowable Costs Prior to obligating or spending any federal grant funds,
More informationHIGHWAY PLANNING AND CONSTRUCTION RAILROAD STATION IMPROVEMENT PROGRAM. N. C. Department of Transportation Rail Division
APRIL 2011 20. 205 HIGHWAY PLANNING AND CONSTRUCTION RAILROAD STATION IMPROVEMENT PROGRAM State Project/Program: SAFE, ACCOUNTABLE, FLEXIBLE, EFFICIENT TRANSPORTATION EQUITY ACT: A LEGACY FOR USERS (SAFETEA-LU)
More informationRESOLUTION NUMBER 2877
RESOLUTION NUMBER 2877 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PERRIS, STATE OF CALIFORNIA SETTING FORTH POLICIES INTENDED TO OBTAIN CONSISTENCY AND UNIFORMITY IN THE ADMINISTRATION OF THE FEDERALLY
More informationSomething for Everyone: Adjusting to the OMB s Super Circular May 25, :30 10:10 am 2 CPE
Something for Everyone: Adjusting to the OMB s Super Circular May 25, 2016 8:30 10:10 am 2 CPE Heather Acker, Partner, Baker Tilly Virchow Krause, LLP Anne Fritz, Finance Director, City of St. Petersburg,
More informationHIGHWAY PLANNING AND CONSTRUCTION METROPOLITAN PLANNING. U. S. Department of Transportation
APRIL 2011 20.205 HIGHWAY PLANNING AND CONSTRUCTION State Project/Program METROPOLITAN PLANNING U. S. Department of Transportation Federal Authorization: 23 U.S.C. 104(f), 401 et seq., as amended, 23 U.S.C.
More informationMONTGOMERY COUNTY INTERMEDIATE UNIT #23
No. 626 MONTGOMERY COUNTY INTERMEDIATE UNIT #23 SECTION: TITLE: FINANCES FEDERAL FISCAL COMPLIANCE ADOPTED: June 22, 2016 REVISED: 626. FEDERAL FISCAL COMPLIANCE 1. Authority Part 200 2. Delegation of
More informationU.S. Department of Housing and Urban Development Office of Housing Counseling
U.S. Department of Housing and Urban Development Office of Housing Counseling Facilitated by Booth Management Consulting 7230 Lee Deforest Drive, Suite 202 Columbia, MD 21046 Overview of Procurement September
More informationUniform Guidance Subpart D Administrative Requirements
Uniform Guidance Subpart D Administrative Requirements Purpose and Introduction Understanding the Uniform Guidance is essential to increase accountability of managing grant funds. The Administrative Requirements
More informationAN INTRODUCTION TO FINANCIAL MANAGEMENT FOR GRANT RECIPIENTS. National Historical Publications and Records Commission
AN INTRODUCTION TO FINANCIAL MANAGEMENT FOR GRANT RECIPIENTS National Historical Publications and Records Commission March 5, 2012 Contents USE OF THE GUIDE... 2 ACCOUNTABILITY REQUIREMENTS... 2 Financial
More informationFINAL AUDIT REPORT DEPARTMENT OF COMMUNITY AFFAIRS WEATHERIZATION ASSISTANCE PROGRAM ARRA IMPLEMENTATION FEBRUARY 14, 2009 THROUGH JANUARY 31, 2010
FINAL AUDIT REPORT DEPARTMENT OF COMMUNITY AFFAIRS WEATHERIZATION ASSISTANCE PROGRAM ARRA IMPLEMENTATION FEBRUARY 14, 2009 THROUGH JANUARY 31, 2010 ACN 10-A403 Cassi Beebe, CGAP Audit Evaluation and Review
More informationHello. National Grants Management Association Monthly Training November 16, Eric J. Russell, CIA, CGAP, CGMS, MPA Crowe Horwath LLP
Hello. National Grants Management Association Monthly Training November 16, 2016 Eric J. Russell, CIA, CGAP, CGMS, MPA Crowe Horwath LLP 2016 Crowe 2016 Crowe Horwath Horwath LLP LLP Agenda Third Party
More informationSingle Audit Entrance Conference Uniform Guidance Refresher
Single Audit Entrance Conference Uniform Guidance Refresher MGO Audit Partner Annie Louie 31 Uniform Guidance Effective Date Federal Agencies Implement policies and procedures by promulgating regulations
More informationUniform Guidance Sponsored Projects Services
Arizona s First University. Uniform Guidance Sponsored Projects Services 520-626-6000 sponsor@email.arizona.edu Agenda What is Uniform Guidance (UG)? Effective dates Structure of the Uniform Guidance Significant
More informationHousing Authority of the City of Comer, GA
Housing Authority of the City of Comer, GA Public Housing Program Office of Audit, Region 4 Atlanta, GA Audit Report Number: 2015-AT-1002 April 24, 2015 To: Ada Holloway, Director, Public and Indian Housing,
More informationFederal Grant Guidance Compliance
Federal Grant Guidance Compliance SPEAKER Melisa F. Galasso, CPA mgalasso@cbh.com Cherry Bekaert LLP Learning Objectives Describe the changes in the Uniform Grant Guidance List ways to implement changes
More informationPERALTA COMMUNITY COLLEGE DISTRICT SINGLE AUDIT REPORT JUNE 30, 2010
PERALTA COMMUNITY COLLEGE DISTRICT SINGLE AUDIT REPORT JUNE 30, 2010 TABLE OF CONTENTS JUNE 30, 2010 Independent Auditors' Report on Internal Control Over Financial Reporting and on Compliance and Other
More information2009 American Recovery and Reinvestment Act (ARRA)
2009 American Recovery and Reinvestment Act (ARRA) Understanding Compliance and Reporting Requirements Associated with ARRA Stimulus Funds November 19, 2009 2009 American Recovery & Reinvestment Act Today
More informationGOWD Subrecipient Financial Monitoring Technical Assistance Guide Revised 4/4/2013
Purpose: This Technical Assistance Guide has been developed to assist managers in making informed decisions about Subrecipient Financial monitoring to ensure the proper use of federal funds authorized
More informationGRANTS AND CONTRACTS (FINANCIAL GRANTS MANAGEMENT)
GRANTS AND CONTRACTS (FINANCIAL GRANTS MANAGEMENT) Policies & Procedures UPDATED: February 25, 2015 (04/21/16) 2 TABLE OF CONTENTS Definitions... 3-7 DRFR 8.00 Policy Statement... 8 DRFR 8.02 Employee
More informationHow to Draft New & Update Old Policies and Procedures. Agenda. Why?
How to Draft New & Update Old Policies and Procedures Brette Kaplan Wurzburg bwurzbrug@bruman.com Jennifer Segal jsegal@bruman.com Fall Forum 2014 Agenda Why policies and procedures are important? Logistics
More informationSPECIAL EDUCATION GRANTS FOR INFANTS AND FAMILIES, RECOVERY ACT
APRIL 2012 84.181 84.393 State Project/Program: Federal Authorization: State Authorization: SPECIAL EDUCATION GRANTS FOR INFANTS AND FAMILIES WITH DISABILITIES SPECIAL EDUCATION GRANTS FOR INFANTS AND
More informationSubrecipient Profile Questionnaire
Subrecipient Profile Questionnaire How to use: The questionnaire is used to help determine a subrecipient organization s financial and management strength, which helps assess risk and dictates the monitoring
More informationTrinity Valley Community College. Grants Accounting Policy and Procedures 2012
Trinity Valley Community College Grants Accounting Policy and Procedures 2012 TABLE OF CONTENTS I. Overview.....3 II. Project Startup.... 3 III. Contractual Services.......3 IV. Program Income.....4 V.
More informationGUIDANCE. Impact Aid Section 8007 School Construction Funds. Made Available Under. The American Recovery and Reinvestment Act of 2009
GUIDANCE Impact Aid Section 8007 School Construction Funds Made Available Under The American Recovery and Reinvestment Act of 2009 U.S. Department of Education Office of Elementary and Secondary Education
More informationU.S. Department Of Transportation, Federal Highway Administration. NC Department of Environment and Natural Resources Division of Parks and Recreation
APRIL 2011 20.219 RECREATIONAL TRAILS PROGRAM State Project/Program: RECREATIONAL TRAILS PROGRAM U.S. Department Of Transportation, Federal Highway Administration Federal Authorization: Transportation
More informationOverview of the New EDGAR (formerly the Uniform Grants Guidance)
Overview of the New EDGAR (formerly the Uniform Grants Guidance) LEIGH MANASEVIT LMANASEVIT@BRUMAN.COM BRUSTEIN & MANASEVIT, PLLC WWW.BRUMAN.COM NATIONAL TITLE I CONFERENCE FEBRUARY 2015 AGENDA Importance
More informationOffice of Inspector General Audit Tips for FEMA Public Assistance Grant Recipients and Subrecipients
Office of Inspector General Audit Tips for FEMA Public Assistance Grant Recipients and Subrecipients Tonda L. Hadley, Director Central Regional Office-South Office of Emergency Management Oversight Texas
More informationMay CGHSFOA Accounting Conference Cheyenne Mountain Resort Colorado Springs May 15, Neal Christensen, CPA, CGMA Neal
May CGHSFOA Accounting Conference Cheyenne Mountain Resort Colorado Springs May 15, 2013 Neal Christensen, CPA, CGMA 720.468.1765 Neal CPA@Q.com Learning Objectives, you will be able to; 1. Identify a
More informationOVERVIEW OF OMB SUPERCIRCULAR... 1 OBJECTIVES OF THE REFORM... 1 OMB A-21 (COST PRINCIPLES FOR EDUCATIONAL INSTITUTIONS) TO 2 CFR 200 (UNIFORM ADMIN
Table of Contents OVERVIEW OF OMB SUPERCIRCULAR... 1 OBJECTIVES OF THE REFORM... 1 OMB A-21 (COST PRINCIPLES FOR EDUCATIONAL INSTITUTIONS) TO 2 CFR 200 (UNIFORM ADMIN REQUIREMENTS, COST PRINCIPLES, AND
More informationPREPARATION GUIDE. for. North Carolina State COMPLIANCE SUPPLEMENT. for the Year 2018
PREPARATION GUIDE for North Carolina State COMPLIANCE SUPPLEMENT for the Year 2018 Prepared by the N. C. Department of State Treasurer State and Local Government Finance Division Appendices TABLE OF CONTENTS
More informationTexas Association of County Auditors
Presentation to Texas Association of County Auditors New Uniform Grant Guidance and Update on 2014 OMB Circular A-133 Compliance Supplement by www.padgett-cpa.com Presenters Joel Perez, Jr., Partner Leader
More informationFinancial Research Compliance. April 2013
Financial Research Compliance April 2013 Overview I. What is a Sponsored Award? II. Sponsored Awards at WFU III. Compliance IV. Hot Topics V. Audits VI. WFU Updates VII. Questions VIII. Contacts What is
More informationFederal Government Grants:
Federal Government Grants: Is My Organization Ready? Investment advisory services are offered through CliftonLarsonAllen Wealth Advisors, LLC, an SEC-registered investment advisor. 2017 CliftonLarsonAllen
More informationAdministrative and Indirect Costs. What s the difference?
Administrative and Indirect Costs What s the difference? Learning Objectives Define administrative costs. Describe the difference between direct and indirect costs. Describe what an indirect cost rate
More informationU. S. Housing and Urban Development. North Carolina Department of Commerce. Community Investment and Assistance
CFDA 14.228 CFDA 14.255 STATE PROJECT/PROGRAM: COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII (State-Administered Small Cities Program) COMMUNITY DEVELOPMENT BLOCK
More informationInsurance & Federal Claims Services (IFCS)
Insurance & Federal Claims Services (IFCS) Why? s (IFCS) practice is a group of professionals dedicated to assisting governmental, nonprofit and corporate entities to expedite financial recovery and mitigation
More informationSchedule of Expenditure
Schedule of Expenditure of Federal Awards (SEFA) TACA Fall Conference October 21, 2015 Federal Grants to State and Local Governments 1960 2017 2 Uniform Grant Guidance 2 CFR 200 December 2013, OMB released
More informationWHAT LAWS APPLY TO FEDERAL GRANTS: A HISTORICAL PERSPECTIVE
WHAT LAWS APPLY TO FEDERAL GRANTS: A HISTORICAL PERSPECTIVE LEIGH M. MANASEVIT, ESQ. LMANASEVIT@BRUMAN.COM BRUSTEIN & MANASEVIT, PLLC WWW.BRUMAN.COM SPRING FORUM 2013 1 1960s: Congress began recognizing
More informationReference Book Two: A Quick Guide to Financial
02 Reference Book Two: A Quick Guide to Financial Management Requirements for Earmark Grants U.S. DEPARTMENT OF LABOR EMPLOYMENT AND TRAINING ADMINISTRATION Revised April 2008 A Quick Guide to Financial
More informationSECTION 3 POLICY & PROGRAM
SECTION 3 POLICY & PROGRAM 8120 Kinsman Road, Cleveland, Ohio 44104 Phone: 216-348-5000 Jeffery K. Patterson Chief Executive Officer TABLE OF CONTENTS Section Page # Section 3 POLICY Statement of Policy
More informationRACE TO THE TOP EARLY LEARNING CHALLENGE
APRIL 2015 84.412 RACE TO THE TOP EARLY LEARNING CHALLENGE State Project/Program: Federal Authorization: State Authorization: RACE TO THE TOP EARLY LEARNING CHALLENGE U. S. DEPARTMENT OF EDUCATION PL 111-5
More informationRACE TO THE TOP ARRA
APRIL 2011 84.395 RACE TO THE TOP ARRA State Project/Program: RACE TO THE TOP ARRA U. S. Department of Education Federal Authorization: American Recovery and Reinvestment Act of 2009 (ARRA), Division A,
More informationDelayed Federal Grant Closeout: Issues and Impact
Delayed Federal Grant Closeout: Issues and Impact Natalie Keegan Analyst in American Federalism and Emergency Management Policy September 12, 2014 Congressional Research Service 7-5700 www.crs.gov R43726
More informationAlteration of Bridges
Alteration of Bridges Program Specific Recovery Act Plan May 14, 2009 United States Coast Guard Message from the United States Coast Guard ARRA Senior Accountable Official 14 May 2009 I am pleased to present
More informationThe OMB Super Circular: What the New Rules Mean for Nonprofit Recipients of Federal Awards
The OMB Super Circular: What the New Rules Mean for Nonprofit Recipients of Federal Awards Thursday, March 20, 2014, 12:30 p.m. 2:00 p.m. ET Venable LLP, Washington, DC Moderator: Jeffrey S. Tenenbaum,
More informationReport No. DODIG Department of Defense AUGUST 26, 2013
Report No. DODIG-2013-124 Inspector General Department of Defense AUGUST 26, 2013 Report on Quality Control Review of the Grant Thornton, LLP, FY 2011 Single Audit of the Henry M. Jackson Foundation for
More informationHere Come the Feds! What a Sponsor Audit is Looking for and How to Prepare Your Institution
Here Come the Feds! What a Sponsor Audit is Looking for and How to Prepare Your Institution Presented by: Richard Cordova, University of Washington Kevin Robinson, Auburn University Kim Ginn, Baker Tilly
More informationCDBG Orientation Webinar Series
CDBG Orientation Webinar Series 3. Program Administration February 28, 2018 Welcome to the CDBG Orientation Webinar Series Webinar 3 on Program Administration. 1 The Orientation Webinar Series 1. Getting
More informationChapter 10 Housing Rehabilitation Revolving Loan Fund
Revolving Loan Fund Recipient Checklist It is absolutely essential that the city/county grant recipient, the nonprofit sub recipient and the perspective assisted private property owner not incur any ACTIVITY
More informationEMERGENCY SHELTER GRANTS PROGRAM EMERGENCY SHELTER GRANTS PROGRAM. U. S. Department of Housing and Urban Development
APRIL 2008 14.231 EMERGENCY SHELTER GRANTS PROGRAM State Project/Program: EMERGENCY SHELTER GRANTS PROGRAM U. S. Department of Housing and Urban Development Federal Authorization: 24 Code of Federal Regulations
More informationPresenter. Changes to Federal Programs & Single Audits (A-87, A-21, A-122, A-102, A-110, A-89, A-133 & A-50) The New OMB Uniform Guidance
Changes to Federal Programs & Single Audits (A-87, A-21, A-122, A-102, A-110, A-89, A-133 & A-50) The New OMB Uniform Guidance Presenter Richard Cunningham Quality Assurance & Technical Specialist Center
More informationGUIDANCE. Funds for Title I, Part B of the Rehabilitation Act of 1973, as amended. Made Available Under
GUIDANCE Funds for Title I, Part B of the Rehabilitation Act of 1973, as amended Made Available Under The American Recovery and Reinvestment Act of 2009 U.S. Department of Education Office of Special Education
More informationCHAPTER 10 Grant Management
CHAPTER 10 Grant Management Table of Contents Page GRANT MANAGEMENT 1 Introduction... 1 Financial Management of Grants... 1 Planning and Budgeting... 1 Application and Implementation... 2 Monitoring...
More informationBefore we begin, the OCR has a new website format that has changed how the CDBG section is accessed. Once on the main HCR website you will first
1 Before we begin, the OCR has a new website format that has changed how the CDBG section is accessed. Once on the main HCR website you will first select Housing Partners. 2 On the Housing Partners page
More informationThe Uniform Guidance and Procurement TEXAS ASSOCIATION OF COUNTY AUDITORS
The Uniform Guidance and Procurement TEXAS ASSOCIATION OF COUNTY AUDITORS Agenda Uniform Guidance Summary General Federal Procurement Laws Thresholds and Implications Sole Source Vendors Cooperative Purchasing
More informationGULF COAST ECOSYSTEM RESTORATION COUNCIL COMPREHENSIVE PLAN COMPONENT PROGRAM
April 2017 RESTORE Act Comprehensive Plan Component RESTORE Council GULF COAST ECOSYSTEM RESTORATION COUNCIL CFDA 87.051 GULF COAST ECOSYSTEM RESTORATION COUNCIL COMPREHENSIVE PLAN COMPONENT PROGRAM I.
More informationEMERGENCY SHELTER GRANTS PROGRAM EMERGENCY SHELTER GRANTS PROGRAM. U. S. Department of Housing and Urban Development
APRIL 2011 14.231 EMERGENCY SHELTER GRANTS PROGRAM State Project/Program: EMERGENCY SHELTER GRANTS PROGRAM U. S. Department of Housing and Urban Development Federal Authorization: 24 Code of Federal Regulations
More informationSubject: Financial Management Policy for Workforce Investment Act Funds
NORTH CAROLINA DEPARTMENT OF COMMERCE DIVISION OF WORKFORCE SOLUTIONS DWS POLICY STATEMENT NUMBER: PS 19-2013 Date: October 14, 2013 Subject: Financial Management Policy for Workforce Investment Act Funds
More informationCity of Mason 201 West Ash Street Mason, Michigan Request for Proposals Administrative Consultant WREN PROJECT (CDBG Grant Administrator)
City of Mason 201 West Ash Street Mason, Michigan 48854 Request for Proposals Administrative Consultant WREN PROJECT (CDBG Grant Administrator) Issued: January 22, 2018 Response Deadline: February 7, 2018
More informationJanuary 26, Mr. Robert Becker, Superintendent Dover Town Board of Education 100 Grace Street Dover, NJ Dear Mr.
January 26, 2010 Mr. Robert Becker, Superintendent Dover Town Board of Education 100 Grace Street Dover, NJ 07801 Dear Mr. Becker: The New Jersey Department of Education has completed a review of funds
More informationUNIFORM GUIDANCE - IMPLEMENTATION 2 CFR 200 SUMMARY. Office of Contracts and Grants December, 2014
UNIFORM GUIDANCE - IMPLEMENTATION 2 CFR 200 SUMMARY Office of Contracts and Grants December, 2014 2 CFR 200 - OVERVIEW Published in Federal Register 12/26/2013 Joint effort between OMB and Council On Financial
More informationCAPITALIZATION GRANT FOR STATE REVOLVING FUND. U.S. Environmental Protection Agency
APRIL 2015 66.458 CAPITALIZATION GRANT FOR STATE REVOLVING FUND State Project/Program: CLEAN WATER STATE REVOLVING FUND (CWSRF) Federal Authorization: U.S. Environmental Protection Agency CFR 40-35; Federal
More informationREQUEST FOR PROPOSALS FOR PAY FOR SUCCESS EVALUATION DESIGN. National Kidney Foundation of Michigan s Diabetes Prevention Program
REQUEST FOR PROPOSALS FOR PAY FOR SUCCESS EVALUATION DESIGN National Kidney Foundation of Michigan s Diabetes Prevention Program Description of Project Local Initiatives Support Corporation (LISC) is dedicated
More informationCAPITALIZATION GRANTS FOR CLEAN WATER STATE REVOLVING FUNDS. U.S. Environmental Protection Agency
66.458 CAPITALIZATION GRANTS FOR CLEAN WATER STATE REVOLVING FUNDS APRIL 2018 State Project/Program: CLEAN WATER STATE REVOLVING FUNDS Federal Authorization: U.S. Environmental Protection Agency CFR 40-35;
More informationCity of Mason 201 West Ash Street Mason, Michigan 48854
City of Mason 201 West Ash Street Mason, Michigan 48854 Request for Proposals Administrative Consultant MASON SQUARE PROPERTIES PROJECT (CDBG Grant Administrator) Issued: July 26, 2017 Response Deadline:
More informationTEXAS GENERAL LAND OFFICE COMMUNITY DEVELOPMENT & REVITALIZATION PROCUREMENT GUIDANCE FOR SUBRECIPIENTS UNDER 2 CFR PART 200 (UNIFORM RULES)
TEXAS GENERAL LAND OFFICE COMMUNITY DEVELOPMENT & REVITALIZATION PROCUREMENT GUIDANCE FOR SUBRECIPIENTS UNDER 2 CFR PART 200 (UNIFORM RULES) The Texas General Land Office Community Development & Revitalization
More informationTribal Child Support Enforcement (CSET)
Tribal Child Support Enforcement (CSET) Joe Lonergan, Director Division of Mandatory Grants October, 2007 Boise, ID 1 Topics for Discussion Today Tribal Child Support Enforcement 1. Applying for the Grant
More informationThe Recovery Act: Dealing with Closeout
The Recovery Act: Dealing with Closeout Kary Burin, Community Action Partnership Association of Idaho 1 Six Idaho agencies perform weatherization ti for low and moderate income families. CAP CCOA El-Ada
More information