Audit Requirements of the Uniform Guidance

Posted by Timothy Tiernan on Jul 29, 2015 4:00:00 AM

Here's the punultimate installment of the several eCivis-hosted OMB training clips on the Uniform Guidance (2 CFR 200; previously known as the "super circular"), which is now in full effect for federal grantees. Part 9 of 10 from this OMB video series focuses on the audit portion of the final guidance, which strengthens oversight and scrutinizes where there is the greatest risk of waste, fraud, and abuse of taxpayer dollars. It improves transparency and accountability by making Single Audit reports available to the public online, and encourages federal agencies to take a more cooperative approach to audit resolution in order to more conclusively resolve underlying weaknesses in internal controls.

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Topics: OMB, eCivis Resources, Single Audit, Grants Management Best Practices, Uniform Guidance

Grants Management Tips from an Internal Auditor

Posted by Timothy Tiernan on Dec 2, 2014 10:29:00 AM

After your team has won a grant, what do you look for when reviewing the documentation? During eCivis' November webinar with ICMA, "Managing a Grant Without a Dedicated Team," the hosts offered important questions that you should ask during the review process. Mary Modelski, Division Chief, Auditor, for the County of Alameda, posed these four questions:

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Topics: Single Audit, Grants Management Best Practices

Federal Grant Reform: A Call for Internal Controls

Posted by Jennie Larry Johnson on Nov 19, 2014 5:00:00 AM

Rumors and whispers concerning federal grant reform became real with the release of the Office of Management and Budget (OMB) Uniform Guidance (2 CFR 200) on December 26 of last year. Commonly known as the Super Circular or Omni-Circular, the Uniform Guidance takes effect the same date this year. The new regulations are intended to improve the federal grant award process by providing a framework that focuses on performance over compliance; ensuring financial integrity and enhancing existing or future federal award guidelines; streamlining the administrative, costing principles, and audit administrative for federal awards; and strengthening federal grant oversight to better protect against “waste, fraud, and abuse.” The overarching goal is to provide “a backbone for sound financial federal award management.”

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Topics: Single Audit, Internal Controls, Grants Management Best Practices, Uniform Guidance

Grants Management: State Audit Findings Infographic (FY2012)

Posted by Timothy Tiernan on Mar 17, 2014 8:33:00 AM

Last year, the Maryland Governor's Grants Office produced a report detailing Single Audit findings by state during FY2012, and it has important grants management lessons for all grant-active entities. The report notably mentions that high-performing states (those with a low audit findings ratio) "indicated that they had audit and/or grants management training in place for officials responsible for the management of federal grant funded programs."

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Topics: eCivis Resources, Single Audit, Grants Management Best Practices

Federal Financial Assistance Reform: COFAR Webcast Recap

Posted by Timothy Tiernan on Feb 3, 2014 12:02:00 AM

Are you a grant manager who couldn’t attend last Monday’s Council on Financial Assistance Reform (COFAR) training webcast? This blog article connects you to the comprehensive overview of the new Administrative Requirements, Audit Requirements, and Cost Principles for Federal Financial Assistance (2 C.F.R. 200) and provides excerpted FAQ about the new financial assistance guidance as well as some highlights of the 4-hour-plus webcast.

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Topics: OMB, eCivis Resources, Single Audit, Grant News

OMB Super Circular Arrives

Posted by Timothy Tiernan on Dec 24, 2013 1:41:00 PM

It was some two years in the making, a culmination of collaborative efforts by state and local governments, tribes, research and higher education institutions, nonprofits, and the audit community. The Office of Management and Budget’s “Super Circular,” whose guidance will be released this Thursday, December 26, through the Federal Register, consolidates eight OMB circulars into one to reform how we steward federal funding.

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Topics: OMB, Single Audit, Uniform Guidance

Grants Management Best Practice: Have a Process Owner

Posted by Timothy Tiernan on Dec 5, 2013 2:30:00 AM

What are some best practices for grants management? Kevin Harper, CPA and consultant for eCivis, answers in the following video, encouraging local governments that manage grants decentrally to have a process owner who oversees the grant lifecycle process from beginning to end.

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Topics: eCivis Resources, Single Audit, Grants Management Best Practices

Grants Grab Bag: From Grants Management Training to Farm Bill News

Posted by Timothy Tiernan on Jul 9, 2013 10:57:00 AM

Grants Grab Bag blog posts address a variety of grant-related topics, from grants management and writing webinars to legislation affecting federal, state, and local funding.

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Topics: OMB, SAM, eCivis Resources, Single Audit

Grant News Grab Bag: From State Single Audit Analysis to "Pay for Success" Financing

Posted by Timothy Tiernan on Jun 25, 2013 9:19:00 AM

Relevant grant news you can use: a state-by-state comparison of single audit findings, an upcoming SAM webinar, a look at CDBG funding cuts, and how "pay for success" financing could help social service programs.

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Topics: SAM, Single Audit, Grant News, Partnerships, CDBG

Best Practices for Grants Management (Part 2)

Posted by Angel Wright-Lanier on Apr 4, 2013 11:18:00 AM

The post-award stage is the longest stage of the grants lifecycle, which I outlined in my first blog article on this topic earlier this week. Grant managers must ensure that the requirements outlined in a grant agreement are met. State and federal grants are almost always more stringent and have more requirements than foundation or corporate grants. Federal grants are to be managed using the guidelines outlined by the Office of Management and Budget (OMB). Relevant federal documents can be found here: http://www.whitehouse.gov/omb/circulars_default.

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Topics: Single Audit, Grants Management Best Practices