Paul H. Calabrese Rubino & Company, CPAs & Consultants Senior Manager. Tel:
|
|
- Jewel Warren
- 5 years ago
- Views:
Transcription
1 Federal Agencies Implementation of the Super Circular & the JIR Presenter: Paul H. Calabrese Rubino & Company, CPAs & Consultants Senior Manager Tel:
2 Sources 2 CFR 200 Uniform Administrative, Cost Principles & Audit Requirements for Federal Awards COFAR FAQs Joint Interim Rule (JIR) HHS is 45 CFR
3 Overview When does the new rules become effective COFAR FAQ Interpretations Impact of Joint Interim Rule General Provisions provide over-arching guidance for the new rules via table Technical fixes Agencies exceptions and additions The Path Forward Next Steps 5 The Super Circular 3
4 Super Circular: Structure at a Glance Subpart A: Definitions Subpart B: General Conditions Subpart C: Pre-Award Conditions Subpart D: Post-Award Requirements Subpart E: Cost Principles Subpart F: Audit Requirements Appendix IV: (4) Allocation Methods for Nonprofit Entities 7 When to Implement the Super Circular 4
5 When is it effective? COFAR FAQ:Q II-1 (2/12/14) Federal agencies implement by 12/26/2014 Subpart F Audit Requirements become applicable with audits of fiscal years beginning on or after 12/26/2014 or effectively 1/1/15 end 12/31/15 Administrative (pre/post award) requirements and cost principles apply on new awards or additional / incremental funding on or after 12/26/14 same for all Federal sub-awards FAQ Existing awards before 12/26/14 follow existing terms and conditions which are covered by the prior OMB Circulars A-110, A-122 and A-133 audits 9 When is it effective? COFAR FAQ: (8/29/14) The older terms & conditions always govern even when new rules take effect until they are modified. FAQ Incremental Funding FAQ Agency can change terms & conditions upon the first incremental funding mod to new rules, post 12/26/14 Once the old award has been modified with the new rules, no need to follow old rules and can set up compliance for new rules for uncommitted and unobligated funds for the remainder of the award 10 5
6 COFAR FAQ Interpretations of the New Super Circular When is it effective? COFAR FAQ: (11/26/14) For new applications submitted before 12/26/14 that will be awarded post 12/26/14, you must comply with the uniform guidance (new rules) FAQ Should IHE s submit applications with budgets that include administrative support (under the direct charge of administrative staff per (c)) and computing devices as supplies per ? FAQ YES per the first bullet above. FAQ : The next steps is the 2015 Compliance Supplement which is suppose to be out in April 2015 Implement changes per the uniform guidance and streamline audit objectives and 14 types of compliance requirements 12 6
7 When is it effective? COFAR FAQ:Q II-2 (2/12/14) Non-Federal entities wishing to implement entity-wide system changes (e.g. payroll and procure-ment FAQ ) to comply with the uniform guidance (Super Circular) on or after 12/26/2014 will not be penalized by Federal agencies, in that they may still have older agreements covered by the prior OMB Circulars FAQ Q III-5: Words in the uniform guidance: Must is a requirement. Should is a best practice or recommended approaches COFAR Fixes some shoulds to musts in the Joint Interim Rule (JIR) dated 12/19/14 13 When is it effective? COFAR FAQ: (8/29/14) Compatibility with the Federal Acquisition Regulation (FAR) FAQ and FAR-based contracts awarded to recipients who are not commercial entities would follow Subpart E Cost Principles and Subpart F Audit Requirements These rules are not applicable for: acquisition of a commercial item, fixed price contract awarded on adequate price competition, without cost or pricing data Audit requirements do not address TINA, CAS, contractor business systems, incurred costs, and indirect costs/overhead rates 14 7
8 When is it effective? COFAR FAQ: (11/26/14) Super Circular compatibility with the Federal Acquisition Regulation (FAR) FAQ With respect to the FAR terms and conditions and the FAR requirements, They cannot be read out, modified or superseded by the Uniform Guidance Does the Single Audit under the super circular satisfy the contract audit requirements under the FAR? FAQ No. 15 When is it effective? COFAR FAQ: (11/26/14) Conflicts of Interest ( ) FAQ They do not apply scientific Conflicts of Interest (COI) pertaining to research HHS has a policy for scientific COI per 42 CFR
9 When is it effective? COFAR FAQ: (11/26/14) Fixed Amount Awards ( ) FAQ Are appropriate when the work to be performed can be priced with a reasonable degree of certainty Examples of NFE pricing mechanisms are: (1) Past experience with similar types of work and outcomes with reliably predicted costs (2) NFE can easily obtain price estimates (bids, quotes, catalog pricing) for the significant cost elements 17 When is it effective? COFAR FAQ: (11/26/14) Fixed Amount Awards ( ) FAQ Salaries subject to, e.g. ACF or NIH statutory limits, are not mandatory cost-share or match Rather they are statutory limitations that cap charges to a Federal award Amounts above the cap are paid at the discretion of the NFE Since the statutory salary caps are not match, they can be used in fixed amount awards 18 9
10 When is it effective? COFAR FAQ: (11/26/14) Fixed Amount Awards & End of Award Certifications ( ) FAQ If the FAA does not prescribe the requirements for an end of fixed award certification then: (1) The recipient or sub should certify completion (2) Per (c)(3), a reduction of more than 25% of the level of effort must be reported to the FAA and requires a downward adjustment Reduction methods may include: (a) Adjustment based on percentage of completed work (b) Adjustment based on actual costs incurred-to-date 19 When is it effective? COFAR FAQ: (11/26/14) Procurement ( ) FAQ All (5) procurement types have the following stds: 1. Purchase complies with NFE s documented procedures in place 2. Purchases are necessary (direct charge to grant) 3. Open competition as required for any of the methods 4. Conflict-of-Interest policy 5. Proper documentation of the purchases The standards from the uniform guidance do not apply to procurements of indirect cost FAQ
11 When is it effective? COFAR FAQ: (11/26/14) Procurement ( ) FAQ [1] Micro-purchases under $3,000 (supplies or services) 1. Purchase orders may be awarded without soliciting any competitive quotations if the NFE considers the cost to be reasonable. 2. To the extent practicable, the NFE must distribute their purchases equitably among qualified suppliers 21 When is it effective? COFAR FAQ: (11/26/14) Procurement ( ) FAQ [1] Micro-purchases under $3,000 (supplies or services) EXAMPLE: Purchase of a laptop in the amount of $2,000 can be treated as a micro-purchase No competitive price quotations are required for purchase Cost or price analysis is not required 22 11
12 When is it effective? COFAR FAQ: (11/26/14) Procurement ( ) FAQ If org has a policy that provides strategic sourcing or bulk purchase arrangements The NFE must consider procuring from 1 of a number of computer / office supply stores Such policies should dictate the purchase of a laptop to be rotated among qualified supplies if they offer a similar price based on prescribed laptop features 23 When is it effective? COFAR FAQ: (11/26/14) Procurement ( ) FAQ [2] Purchases under the Simplified Acquisition Threshold currently set at $150,000 All purchases between $3,000 and $150,000 Small purchase procedures are relatively simple and informal Price or rate quotations must be obtained from an adequate number of qualified sources (number of sources > 1, whereas 1 = sole source) The NFE has discretion as to the amount of qualified sources and the method(s) of obtaining price quotations 24 12
13 When is it effective? COFAR FAQ: (11/26/14) Procurement ( ) FAQ [2] Purchases under the Simplified Acquisition Threshold currently set at $150,000 Price or rate quotations can be: Written or verbal Vendor price list on website Generated via online search engine Small purchases do not require cost or price analysis 25 General Provisions Subpart B 13
14 Subpart B 2 CFR General Provisions Applicability of Subparts A to F to certain awards and contracts (next slide for table) (c): Federal Agencies may apply Subparts A to E to for-profit, foreign public entities and foreign organizations Subpart F (Single Audit) does not apply to foreign entities Subpart F not mentioned regarding for-profits, though NIH had that requirement in the past (d): Subparts C through E does not apply to various statutory programs (e.g. block grant awards) Several programs are listed on 2 pages (Medicaid, TANF)
15 Subpart B 2 CFR General Provisions : next review date is 12/26/ : Effective / Applicability Date Except for procurement 1 more fiscal year Misleading, if FY begins on 7/1/15, then FYE 6/30/16 must be under new standards, however, if retain old standard until 6/30/15, must document using old standards Except for audit, first full FY beginning after 12/26/ Mandatory use of English language Conflict-of-interest policies for awards Mandatory disclosures by NFE 29 Technical Fixes 15
16 Technical Fixes: Application & Should to Must (c)5 added requirement that includes merit reviews on par with risk reviews Federal Awarding Agency (FAA) review of merit proposals ( ) and FAA review of risk posed by applicants ( ) from should to must When there is no CFDA # assigned, if the FAA issues same programs for same purpose, the FAA must (not should) combine and consider as one program from should to must Indirect cost pools must (not should) be distributed on beneficial cost objectives on bases that will produce an equitable result in consideration of relative benefits derived 31 Technical Fixes A Move Away from Using DUNS Data Universal Numbering System has been replaced with reserved Appendix 1 (Section D.3) changes from DUNS to Unique Entity Identifier (UEI) The requirements for the UEI will be in SAM Previously the DUNS number was the primary identifier for NFE s in SAM and for applications For new applications, all NFE s must go to SAM for instructions to obtain a UEI for acceptability in applying via Grants.gov 32 16
17 Technical Fixes Fixed Award / Sub-Awards (b)(1) new verbiage: The FAA or passthrough entity may use fixed amount awards if the project scope is specific and if adequate cost, historical, or unit pricing data is available to establish a fixed amount award based on reasonable estimate of actual cost. Old language was with assurance that the NFE will realize no increment above actual cost. Agencies still have to provide more specific guidance as to the form and details of fixed awards / subawards 33 Technical Fixes 4 year Extended NICRA g revised language: Any non-federal entity that has a current federally negotiated indirect cost rate may apply for a one-time extension of the rates in that agreement for a period of up to four years. This extension will be subject to the review and approval of the cognizant agency for indirect costs. If an extension is granted the non-federal entity may not request a rate review until the extension period ends. At the end of the 4-year extension, the non-federal entity must re-apply to negotiate a rate. Subsequent one-time extensions (up to four years) are permitted if a renegotiation is completed between each extension request
18 Technical Fixes Other Items Appendix IX is created as the rules for Hospitals Cost Principles (e) Prior Written Approval. Three items were added to the list: Real Property Equipment Taxes (including Value-Added Tax) (b)(7) added equipment and other capital expenditures are unallowable as indirect costs, either direct with approval via budget; or purchased fixed assets that are depreciated as an indirect cost. 35 Technical Fixes Exchange Rates (a) Exchange Rates, changed wording of first two sentences: Cost increases for fluctuations in exchange rates are allowable costs subject to the availability of funding. Prior approval of exchange rate fluctuations is required only when the change results in the need for additional Federal funding, or the increased costs result in the need to significantly reduce the scope of the project
19 Technical Fixes Should to Must Allowable costs ( (d)): If a cost benefits two or more projects or activities in proportions that can be determined without undue effort or cost, the cost must (not should ) be allocated to the projects based on the proportional benefit. Applicable credits ( (b)): In some instances, the amounts received from the federal government to finance activities or service operations of the nonfederal entity must (not should ) be treated as applicable credits. Compensation personal services ( (g)): For compensation to members of nonprofit organizations, trustees, directors, associates, officers or the immediate families thereof, determination must (not should ) be made that such compensation is reasonable for the actual personal services rendered rather than a distribution of earnings in 37 excess of costs. Technical Fixes Should to Must Intellectual property ( (b)(3)): In any case involving a patent or copyright formerly owned by the nonfederal entity, the amount of royalty allowed must (not should ) not exceed the cost which would have been allowed had the nonfederal entity retained title thereto. Materials and supplies costs, including costs for computing equipment ( (b)): Withdrawals from general stores or stockrooms must (not should ) be charged at their actual net cost under any recognized method of pricing inventory withdrawals, consistently applied
20 Federal Agencies Exceptions
21 Changes to CNCS 45 CFR Fixed award / sub-awards may be awarded under national service laws without respect to the simplified acquisition threshold 45 CFR for programs funded under subtitles B & C are limited to a 5% admin cap 41 Changes to Dept. of Education ED will use risk review requirements of and special conditions of However ED will continue to use the existing regulatory requirements to deal with high risk applicants per 34 CFR and ED does not distinguish between cooperative agreements and grants and thus, developed conforming language that grants and agreements are the same as cooperative agreements and grants 42 21
22 Changes to Dept. of Health & Human Services Largest amount of additions / exceptions, i.e. 37 Adopts super circular under 45 CFR 75 Adds (13) new definitions (i) Awardee. (ii) Commercial organization. (iii) Departmental Appeals Board. (iv) Excess property. (v) Expenditure report. (vi) Grantee. (vii) HHS awarding agency. 43 Changes to Dept. of Health & Human Services Adds (13) new definitions (viii) Principal Investigator/Program Director/ (PI/PD).. (ix) Prior approval. (x) Project period. (xi) Surplus property. (xii) Suspension of award activities. (xiii) Total Costs. Add to the Cost Sharing & Match Definition: This may include the value of allowable third party in-kind contributions, as well as expenditures by the recipient
23 Changes to Dept. of Health & Human Services Adds to the property definition Includes copyrights, patents and securities 45 CFR supersession of old 45 CFR 74/92 45 CFR (c) prior approvals for budget revisions, added the following: Research patient costs Fixed sub-awards up to $150,000 Dispose, replace, encumber title to property/equip. Need arises for additional funds to complete the project. 45 Changes to Dept. of Health & Human Services 45 CFR Adds to Period of Performance and Availability of Funds (a).funds available to pay allowable costs during the period of performance include both Federal funds awarded and carryover balances. (b) A non-federal entity must liquidate all obligations incurred under the award not later than 90 days after the end of the funding period (or as specified in a program regulation) to coincide with the submission of the final Federal Financial Report (FFR). This deadline may be extended with prior written approval from the HHS awarding agency
24 Changes to Dept. of Health & Human Services 45 CFR Appeals a) Upon taking any remedy for non-compliance, the HHS awarding agency must provide the non-federal entity an opportunity to object and provide information and documentation challenging the suspension or termination action, in accordance with written processes and procedures published by the HHS awarding agency. The HHS awarding agency or pass-through entity must comply with any requirements for hearings, appeals or other administrative proceedings to which the non-federal entity is entitled under any statute or regulation applicable to the action involved. 47 Changes to National Science Foundation (NSF) NSF obtained permission to incorporate the uniform guidance into the Proposal and Award Policies and Procedures Guide (PAPPG) includes: Grant Proposal Guide (GPG) Award & Administration Guide (AAG) Risk Management Framework incorporates Risk Posed by Applicants GPG, III.F.1 plus: Conduct pre-award financial & admin reviews for proposers not received NSF funds in past 5 years and over $200,000 Conduct pre-award financial & admin reviews under SBIR and SBTTR 48 24
25 Changes to National Science Foundation (NSF) Risk Management Framework incorporates Risk Posed by Applicants GPG, III.F.1 plus: Consider proposer s record of how it managed past and current Federal awards and leveraging NSF systems to identify any ongoing issues before proceeding with future awards Consider the status of any corrective actions and how they addressed findings from audits, desk reviews, site visits from past or current Federal awards Ensuring that no awards are made to proposers that might be on the suspended and debarred list 49 Changes to National Science Foundation (NSF) Merit Reviews GPG, III.A.2 plus: Merit review principles and criteria is critical b/c NSF is the primary Federal agency charged with nurturing and supporting excellence in basic research and education based on (2) criteria: Intellectual Merit encompasses the potential to advance knowledge Broader Impacts encompasses the potential to benefit society and contribute to the achievement of specific, desired societal outcomes There are (5) elements that should be considered in the aforementioned criteria 50 25
26 Changes to National Science Foundation (NSF) Conflicts-of-Interest /113 plus: Grantee notifications of conflict of interest that cannot be managed, reduced, or eliminated and awardee notifications of situations where research will proceed without the imposition of conditions or restrictions when a conflict of interest exists, must be submitted electronically via use of NSF s electronic systems. 51 Changes to National Science Foundation (NSF) Conflicts-of-Interest /113 Examples of conditions or restrictions that might be imposed to manage, reduce or eliminate conflicts of interest include, but are not limited to: a. public disclosure of significant financial interests; b. monitoring of research by independent reviewers; c. modification of the research plan; d. disqualification from participation in the portion of the NSF-funded research that would be affected by significant financial interests; e. divestiture of significant financial interests; or f. severance of relationships that create conflicts
27 Changes to National Science Foundation (NSF) Before uniform guidance and updated policy on cost sharing, research projects did not have it Cost Sharing in Applications should be mentioned in the eligibility section as to whether cost sharing or match is required or not PAPPG Part 1, page 3 Sub-awards: The criteria of the proposing organization as to whether the role of a sub-award functions as a subrecipient or contractor will be determined on a caseby-case basis 53 Changes to NSF PAPPG, Part 1, page 3 Travel, has been revised to state that all travel (both domestic and foreign) must now be justified. Additionally, temporary dependent care costs above and beyond regular dependent care that directly result from travel to conferences are allowable costs provided that the conditions established in 2 CFR are met. Finally, the definition of what constitutes domestic travel has been revised: US Territories and 54 Possessions 27
28 Changes to NSF PAPPG, Part 1, page 3 Participant Support, has been clarified to reflect that any additional categories of participant support costs other than those described in 2 CFR (such as incentives, gifts, souvenirs, t-shirts and memorabilia), must be justified in the budget justification, and such costs will be closely scrutinized by NSF. Funds provided for participant support may not be used for other categories of expense (in your budget) without specific prior NSF written approval. Such requests must be submitted electronically via use of NSF s electronic systems. 55 The Path Forward What s Next? How to We Start the Implementation Process? 28
29 57 Any Questions 58 29
30 The materials contained herein or discussed in the webinar or shown in the MS Powerpoint slides, are for illustrative and academic purposes only and should not be considered appropriate for your organization without careful adaptation by experts in the appropriate field of endeavor. DISCLAIMER 30
What were the Changes from the OMB Circulars to the Uniform Guidance Bag Lunch Webinar June 21, 2016
What were the Changes from the OMB Circulars to the Uniform Guidance Bag Lunch Webinar June 21, 2016 Presenter: Paul H. Calabrese Rubino & Company, CPAs & Consultants Senior Manager Tel: 301-214-4137 pcalabrese@rubino.com
More informationUNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS - UPDATE FEBRUARY 2015
UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS - UPDATE FEBRUARY 2015 AOA Conference Pasadena, CA February 9, 2015 Agenda 1. Introduction / Disclaimer 2.
More informationPART 3 COMPLIANCE REQUIREMENTS
PART 3 COMPLIANCE REQUIREMENTS INTRODUCTION Overview The objectives of most compliance requirements for Federal programs administered by States, local governments, Indian tribes, institutions of higher
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 informationThe OmniCircular - 2 CFR 200
The OmniCircular - 2 CFR 200 Mary Karen Wills 202-480-2773 mkwills@brg-expert.com Tina Reynolds 703.760.7701 Treynolds@mofo.com September 16, 2014 OMB Final Rule and Applicability Office of Management
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 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 informationFederal Rules for Sponsored Programs. Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards 2 CFR 200
Federal Rules for Sponsored Programs Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards 2 CFR 200 Uniform Guidance (UG) The Basics Presented by Dan Evon Director
More informationDollars & Sense: Federal Grant Financial
Dollars & Sense: Federal Grant Financial Management Rules Webinar Two April 12, 2016 Allison Ma luf, Esq. and Christopher Logue, Esq. Webinar Series APRIL 5, 2016 APRIL 7, 2016 APRIL 12, 2016 APRIL 14,
More information2 CFR Chapter II, Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards For Auditees
2 CFR Chapter II, Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards For Auditees SHERYL L. STEPHENS BURKE, CPA, MST Nashua Office 102 Perimeter Road
More informationThe Uniform Guidance (2 CFR, Part 200)
WCMC Implementation of The Uniform Guidance (2 CFR, Part 200) Tuesday, September 22, 2015 & Wednesday, September 23, 2015 UG Workshop Michelle A. Lewis, M.S. Director of Research Administration Interim
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 informationNECA Update The New Uniform Guidance 2 CFR 200
NECA Update The New Uniform Guidance 2 CFR 200 September 23, 2014 Increase in Federal Grants Activity The Catalog of Federal Domestic Assistance lists over 2,000 Federal grant programs $600B $200B $7B
More informationAre You Ready for This? The New Uniform Guidance 2 CFR 200
Are You Ready for This? The New Uniform Guidance 2 CFR 200 Increase in Federal Grants Activity The Catalog of Federal Domestic Assistance lists over 2,000 Federal grant programs $600B $200B $7B $24B $91B
More informationUniform Grants Guidance. Colorado Charter School Institute Cassie Walgren, Controller
Uniform Grants Guidance Colorado Charter School Institute Cassie Walgren, Controller 1 Agenda 1. Introduction 2. EDGAR and C.F.R. 3. Financial Management Rules 4. Cost Principles 5. Procurement 6. Time
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 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 informationEDGAR and Procurement CHOICE PARTNERS OCTOBER 12, 2016
EDGAR and Procurement CHOICE PARTNERS OCTOBER 12, 2016 Agenda Uniform Guidance Summary (Note: EDGAR for educational entities) General Federal Procurement Laws Thresholds and Implications Sole Source Vendors
More informationAre You Ready for This? The New Uniform Grant Guidance 2 CFR 200
Are You Ready for This? The New Uniform Grant Guidance 2 CFR 200 Increase in Federal Grants Activity The Catalog of Federal Domestic Assistance lists over 2,000 Federal grant programs $600B $200B $7B $24B
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 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 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 informationUniform Guidance Subpart D Administrative Requirements. Why This Session Is Needed. Lesson Overview & Module Objectives
Uniform Guidance Subpart D Administrative Requirements 1 Why This Session Is Needed Changes impact grant operations and policies Changes to recipient and subrecipient responsibilities 2 Lesson Overview
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 informationU.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT OFFICE OF THE DEPUTY SECRETARY WASHINGTON, DC
U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT OFFICE OF THE DEPUTY SECRETARY WASHINGTON, DC 20410-0050 Special Attention of: NOTICE: SD-2015-01 Issued: FEB 2 6 2015 HUO Regional Directors HUD Field
More informationPost Uniform Grant Guidance implementation from an auditor perspective
Post Uniform Grant Guidance implementation from an auditor perspective Jeff Zeichner Patrick Smith Agenda Uniform Grant Guidance review Challenges with UGG implementation SEFA Internal controls and compliance
More informationThe Association of Universities for Research in Astronomy. Award Management Policies Manual
The Association of Universities for Research in Astronomy Award Management Policies Manual May 1, 2014 The Association of Universities for Research in Astronomy Award Management Policies Manual Table of
More informationGeneral Procurement Requirements
Effective Date: July 1, 2018 Applicability: Grant Purchasing and Procurement Policy Related Policies: Moravian College Purchasing Policy and Business Travel Policy Policy: This policy provides guidelines
More informationThe Uniform Guidance 2 CFR 200 A Guide to Risk-Based Grants Management
This image cannot currently be displayed. The Uniform Guidance 2 CFR 200 A Guide to Risk-Based Grants Management 2015 This image cannot currently be displayed. Increase in Federal Grants Activity The Catalog
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 informationEPA s Implementation of OMB Uniform Grants Guidance FEDERAL DEMONSTRATION PARTNERSHIP JANUARY 12, 2015
EPA s Implementation of OMB Uniform Grants Guidance FEDERAL DEMONSTRATION PARTNERSHIP JANUARY 12, 2015 Uniform Administrative Requirements Previously located at 40 CFR Parts 30 and 31 and are applicable
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 information45 CFR 75 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Health and Human Services Awards
45 CFR 75 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Health and Human Services Awards Frances Hodge Public Health Analyst, Southern Services Branch Division of Metropolitan
More informationGrant Administration Glossary of Commonly-Used Terms in Sponsored Programs
Page 1 of 6 Grant Administration Allowability: The determination of whether or not costs can be charged to a sponsored project as a direct or indirect cost. Allocability: A cost is allocable to a particular
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 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 informationOffice of Sponsored Programs Budgetary and Cost Accounting Procedures
Office of Sponsored Programs Budgetary and Cost Accounting Procedures Table of Contents 1. Purpose and Services 2. Definitions of Terms 3. Budget Items 4. Travel 5. Effort Certification Reporting 6. Costing
More information2016 Compliance Supplement. Joe Bergene, CPA Altman, Rogers & Co.
2016 Compliance Supplement Joe Bergene, CPA Altman, Rogers & Co. Overview! Topics to be discussed:! Compliance supplement, what is it and why is it important to be familiar with it.! Overview of the supplement.!
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 informationUNIFORM GUIDANCE UPDATE
UNIFORM GUIDANCE UPDATE CINDY KIEL Executive Associate Vice Chancellor Office of Research Michael Allred Associate Vice Chancellor for Finance/Controller What is the Uniform Guidance? Uniform Administrative
More informationUniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (New Uniform Guidance)
Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (New Uniform Guidance) Spring Research Administrators Series March 19, 2015 1 Agenda Background UW-Madison
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 informationWORKFORCE DEVELOPMENT BOARD Workforce Innovation and Opportunity Act Area 8
WORKFORCE DEVELOPMENT BOARD Workforce Innovation and Opportunity Act Area 8 Policy number 0 Subject This policy obsoletes May apply for waiver Procurement None NA Board approved 2/8/2017 Effective date
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 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 informationDiane Dean, Director Kathy Hancock, Assistant Grants Compliance Officer Joel Snyderman, Assistant Grants Compliance Officer
Division of Grants Compliance and Oversight Office of Policy for Extramural Research Administration, OER National Institutes of Health, DHHS NIH Regional Seminar San Diego, CA October 2015 Diane Dean,
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 informationUniform Guidance Year Two of the Audit Requirements Now What? CACUBO
Uniform Guidance Year Two of the Audit Requirements Now What? CACUBO Lealan Miller, CPA, CGFM, Partner lmiller@eidebailly.com 208.383.4756 Organization of the Super-Circular, 2 CFR Part 200 Uniform Guidance
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 informationOMB Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards
OMB Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards Research Advisory Board What PIs Need to Know January 2015 1 Background o When and Why? o Overview Important
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 informationUniversity of San Francisco Office of Contracts and Grants Subaward Policy and Procedures
Summary 1. Subaward Definitions A. Subaward B. Subrecipient University of San Francisco Office of Contracts and Grants Subaward Policy and Procedures C. Office of Contracts and Grants (OCG) 2. Distinguishing
More informationFederal Grants Administration Updates. Erin Auerbach Esq. Brustein & Manasevit, PLLC
Federal Grants Administration Updates Erin Auerbach Esq. eauerbach@bruman.com Brustein & Manasevit, PLLC 1 Agenda Perkins Reauthorization Workforce Investment Opportunity Act (WIOA) Navigating the New
More informationUNCLE SAM S MONEY: Fundamentals of Federal Grant Law
UNCLE SAM S MONEY: Fundamentals of Federal Grant Law Webinar One April 5, 2016 Eleanor Evans, Esq. and Veronica Zhang, Esq. Webinar Series APRIL 5, 2016 APRIL 7, 2016 Uncle Sam s Money: Fundamentals of
More informationFiscal Compliance: Desk Audit and Fiscal Monitoring Reviews
Fiscal Compliance: Desk Audit and Fiscal Monitoring Reviews Denise Dusek, MPA Federal Funding Specialist ESC 20 Image obtained from google.com Education Service Center, Region 20 May 2018 2 1 Participants
More informationDepartment of Defense Education Activity (DoDEA) DIVISION I: AWARD COVER PAGES
DIVISION I: AWARD COVER PAGES Grant Number: (to be completed at the time of award) Type of award & Award Action: Grant New Award Total Grant Amount: (to be completed at the time of award) Obligation and
More informationSubcontract Monitoring
Subcontract Monitoring Subcontract definition Uniform Guidance (UG) 200.330-332 Subrecipient means a non-federal entity that expends Federal awards received from a passthrough entity to carry out a Federal
More informationGrants Management Training for Non Profit Applicants and Recipients EPA s Vision and Overview of This Course
Grants Management Training for Non Profit Applicants and Recipients EPA s Vision and Overview of This Course EPA is committed to ensuring that its grants programs meet the highest management and fiduciary
More informationSubrecipient Monitoring Under 2 CFR 200. Kris Rhodes, MS Director, Higher Education Practice
Subrecipient Monitoring Under 2 CFR 200 Kris Rhodes, MS Director, Higher Education Practice krisrhodes@maximus.com 1 MAXIMUS Higher Education Practice Headquartered in Northbrook, IL Satellite Offices
More informationGrant and Contract Accounting
University of Washington Faculty Grants Management Program Grant and Contract Accounting Sue Camber, Assistant Vice President Research Accounting and Analysis Grant and Contract Accounting University of
More informationGrant Review and Pre-Award Process Elisa Gleeson Senior Grants Management Specialist
Grant Review and Pre-Award Process Elisa Gleeson Senior Grants Management Specialist 1 Learning Objectives Participants will gain an understanding of the elements of preaward and how to think through required
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 informationFEDERAL TIME AND EFFORT REPORTING GUIDANCE HANDBOOK
FEDERAL TIME AND EFFORT REPORTING GUIDANCE HANDBOOK FOR LOCAL EDUCATIONAL AGENCIES (INDEPENDENT SCHOOL DISTRICTS, OPEN ENROLLMENT CHARTER SCHOOLS, AND EDUCATION SERVICE CENTERS) Texas Education Agency
More informationPolicy on Cost Allocation, Cost Recovery, and Cost Sharing
President Page 1 of 11 PURPOSE: Provide guidance and structure when allocating and documenting costs (direct and indirect) for extramurally funded awards. Serves to provide direction for budgeting, allocating
More informationSubrecipient Risk Assessment and Monitoring of Northeastern University Issued Subawards
Subrecipient Risk Assessment and Monitoring of Northeastern University Issued Subawards What is a Subaward? A Subaward is a contractual agreement between Northeastern University and a third party organization
More informationFINANCIAL CONFLICT OF INTEREST POLICY Public Health Services SECTION 1 OVERVIEW, APPLICABILITY AND RESPONSIBILITIES
FINANCIAL CONFLICT OF INTEREST POLICY Public Health Services SECTION 1 OVERVIEW, APPLICABILITY AND RESPONSIBILITIES 1.1 Statement of Background and Purposes The United States Department of Health and Human
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 informationOMB Uniform Guidance ( UG ) Briefing. ASRSP & OSR Brown Bag Tuesday, January 27 th
OMB Uniform Guidance ( UG ) Briefing ASRSP & OSR Brown Bag Tuesday, January 27 th Background The UG is the single biggest regulatory change in the last fifty years in research administration Interesting
More informationRoadmap to the Uniform Grant Guidance for School Districts
Roadmap to the Uniform Grant Guidance for School Districts Lily McManus, Editor lmcmanus@thompson.com Thompson Information Services, Inc. www.thompson.com Learning Objectives Explore issues of transparency
More information12007 Research Boulevard Austin, Texas PH: FAX:
12007 Research Boulevard Austin, Texas 78759-2439 PH: 800-695-2919 FAX: 800-211-5454 www.vendor.buyboard.com BUYBOARD ADVISORY: PURCHASING WITH FEDERAL FUNDS Purchasing through a cooperative or interlocal
More informationNSF Proposal and Award Policies & Procedures Guide (PAPPG) Update. Office of Grants and Contracts Administration December 23, 2014
NSF Proposal and Award Policies & Procedures Guide (PAPPG) Update Office of Grants and Contracts Administration December 23, 2014 New PAPPG (NSF 15-1) Takes effect for proposals submitted or due on or
More informationUNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS. AOA Conference Sacramento, CA January 12, 2014
UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS AOA Conference Sacramento, CA January 12, 2014 Agenda 1. Introduction 2. History 3. Learning Objectives 4.
More informationATTACHMENTS A & B GRANT AGREEMENT TERMS AND CONDITIONS DEPARTMENT OF EDUCATION
ATTACHMENTS A & B GRANT AGREEMENT TERMS AND CONDITIONS DEPARTMENT OF EDUCATION I. COMPLIANCE WITH APPLICABLE LAWS The Grantee shall, at all times, comply with all federal, state and local laws, ordinances
More information- Thank you for participating in the viewing of the Texas General Land Office s Community Development and Revitalization Program s, or GLO-CDR video
- Thank you for participating in the viewing of the Texas General Land Office s Community Development and Revitalization Program s, or GLO-CDR video on Procurement guidance. GLO-CDR is the state designated
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 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 informationFederal Fiscal Year 2019 North Texas SBDC RFP Appendix III: Financial Management and Budget Guidance 1. Financial Basis of the Program
Federal Fiscal Year 2019 North Texas SBDC RFP Appendix III: Financial Management and Budget Guidance 1. Financial Basis of the Program The SBDC Program is funded through a Cooperative agreement with the
More informationPART 34-ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND AGREEMENTS WITH FOR-PROFIT ORGANIZATIONS. Subpart A-General
PART 34-ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND AGREEMENTS WITH FOR-PROFIT ORGANIZATIONS 34.1 Purpose. Subpart A-General (a) This part prescribes administrative requirements for awards to for-profit
More informationSOP Procurement Standard Operating Procedures Grow Southwest Indiana Region 11 RWB Approval Date: 08/26/2011
SOP 11-09 Procurement Standard Operating Procedures Grow Southwest Indiana Region 11 RWB Approval Date: 08/26/2011 Purpose To set forth guidance for the conduct of procurement activities by the Grow Southwest
More informationUpdated. The Minimalist s Guide to the New Procurement Standards in 2 CFR Part 200 Uniform Guidance
Updated The Minimalist s Guide to the New Procurement Standards in 2 CFR Part 200 Uniform Guidance 1 Procurement Standards General Standards must use documented procurement procedures which
More information2 CFR PART 215--UNIFORM ADMINISTRATIVE REQUIREMENTS
2 CFR PART 215--UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS (OMB CIRCULAR A-110) May 11, 2004 OFFICE
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 informationGrants - Uniform Guidance/Tracking & Reporting. Presented by: Marc Grace, CPA, Partner Stephen Emery, CPA, Manager
Grants - Uniform Guidance/Tracking & Reporting Presented by: Marc Grace, CPA, Partner Stephen Emery, CPA, Manager Schedule of Expenditures of Federal Awards Major program determination Internal control
More informationNSF 17-1 January 30, Significant Changes and Clarifications to the PAPPG. Overall Document
NSF 17-1 January 30, 2017 Significant Changes and Clarifications to the PAPPG Overall Document The PAPPG has been modified in its entirety, to remove all references to the Grant Proposal Guide (GPG) and
More informationTexas Education Agency. Division of Federal Fiscal Monitoring
Texas Education Agency Division of Federal Fiscal Monitoring The DO s and DON Ts of Administering Federal Grants Copyright 2016 by TEA DO s and DON'Ts of Administering Federal Grants Division of Federal
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 informationPOLICY: Conflict of Interest
POLICY: Conflict of Interest A. Purpose Conducting high quality research and instructional activities is integral to the primary mission of California University of Pennsylvania. Active participation by
More informationUNIFORM GUIDANCE OVERVIEW. Budget Officers Meeting January 28, 2015
UNIFORM GUIDANCE OVERVIEW Budget Officers Meeting January 28, 2015 OMB Circulars Before and After Eight circulars condensed to one new comprehensive set of requirements for recipients of federal awards
More informationDepartment of Contracts, Grants and Financial Administration, Texas Education Agency 1/26/18
Federal Grant Procurement Rules and Regulations and Federal Fiscal Monitoring Requirements Cory Green, Associate Commissioner Department of Contracts, Grants and Financial Administration Texas January
More informationGrants and Contracts Accounting Policies Manual
Grants and Contracts Accounting Policies Manual For assistance with researching funders, writing grants applications or proposals and/or with Northern Oklahoma College s grant process, or questions on
More informationOFFICE OF NAVAL RESEARCH FOREIGN SYMPOSIUM GRANT INTERIM TERMS AND CONDITIONS (February 2015)
OFFICE OF NAVAL RESEARCH FOREIGN SYMPOSIUM GRANT INTERIM TERMS AND CONDITIONS (February 2015) Forms: http://www.onr.navy.mil/contracts-grants/manage-grant/grants-forms-download.aspx Administering Grant
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 informationFINANCE-315 7/1/2017 SUBRECIPIENT COMMITMENT FORM
SUBRECIPIENT COMMITMENT FORM All subrecipients should complete this form when submitting a proposal to UACES. It provides a checklist of documents and certifications required by sponsors, as well as an
More informationWHEREAS, the Transit Operator provides mass transportation services within the Madison Urbanized Area; and
COOPERATIVE AGREEMENT FOR CONTINUING TRANSPORTATION PLANNING FOR THE MADISON, WISCONSIN METROPOLITAN AREA between STATE OF WISCONSIN, DEPARTMENT OF TRANSPORTATION and the MADISON AREA TRANSPORTATION PLANNING
More informationCALIFORNIA STATE UNIVERSITY LOS ANGELES. for PROJECTS FUNDED BY THE PUBLIC HEALTH SERVICE (PHS)
CALIFORNIA STATE UNIVERSITY LOS ANGELES INVESTIGATOR'S DISCLOSURE of FINANCIAL INTEREST for PROJECTS FUNDED BY THE PUBLIC HEALTH SERVICE (PHS) I. Introduction This directive provides policies and guidelines
More informationGrants Management Scenarios
Grants Management Scenarios SCENARIO 1: Parker School District received a TIF grant in 2012. It followed the guidelines set forth in the application package and did not list specific vendors in its application.
More informationTrust Fund Grant Agreement
Public Disclosure Authorized CONFORMED COPY GRANT NUMBER TF094521 GZ Public Disclosure Authorized Trust Fund Grant Agreement (Additional Financing for the Palestinian NGO-III Project) Public Disclosure
More informationGrant Funding POLICY
Approved by: Northeastern State University Executive Cabinet Responsible Official: Pre-Award Office of Research and Sponsored Programs (918) 444-2243 RASP Website Post-Award Office of Grants and Contracts
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 informationMichigan Department of Education Guidance on Federal Grant Programs May 26, 2016
RICK SNYDER GOVERNOR STATE OF MICHIGAN DEPARTMENT OF EDUCATION LANSING BRIAN J. WHISTON STATE SUPERINTENDENT Michigan Department of Education Guidance on Federal Grant Programs May 26, 2016 BACKGROUND
More information