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Uniform Grant Guidance: Overview, changes and lessons learned

Guidance refresher

The Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Grant Guidance), became effective in December 2014. The Guidance changed how entities administer federal awards, increasing the focus on reducing fraud, waste and abuse. Now that the guidance is effective, are you confident you know what has changed, and that your organization has implemented new policies and procedures where needed? Were you also aware that modifications have been made to the original Guidance? Join us for a refresher highlighting the key requirements of the Guidance and summarizing recent changes published by the OMB.

What you'll learn

  • Develop an understanding of the internal control requirements including how to identify where new written policies / procedures may be needed and learn about the recommended internal control frameworks
  • Determine the most noteworthy new requirements, including changes in: procurement, subrecipient monitoring, and time and effort reporting
  • Identify modifications made to the originally published Guidance, including implementation dates and interpretive guidance/clarifications

Who should watch

  • Executives and managers in organizations who receive federal grant awards
  • Grant program administrators, managers and staff
  • Accounting and finance personnel
  • Purchasing / procurement personnel
  • Internal auditors

Additional information

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The Guidance

The new guidance can be found at 2 CFR Part 200.

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Connect with Mike

Mike Lowry, CGFM
Senior Vice President,
Assurance Services

Mike Lowry joined CPA and advisory firm Allen, Gibbs & Houlik, L.C. (AGH) in 2004 and specializes in governmental and not-for-profit clients. Prior to joining AGH, Mike’s experience includes nearly 20 years’ financial and technology leadership positions in hospitality management companies.

Mike is a CPA with a bachelor of business administration degree in accounting from Wichita State University and a master’s degree in management information systems from Friends University. He has earned the designation of Certified Government Financial Manager from the Association of Government Accountants, and is also a member of the American Institute of CPAs, the Kansas Society of Certified Public Accountants, and the Association of Government Accountants.