Uniform Grant Guidance: Resources
*For ARPA State and Local Fiscal Recovery Fund-specific job aids and forms
Federal Agency Contacts
Following are links to websites which contain additional resources regarding the Uniform Grant Guidance:
The Office of Management and Budget (OMB): Office of Management and Budget (OMB)
The OMB is the largest office within the Executive Office of the President. The OMB ensures that agency reports, rules, testimony, and proposed legislation are consistent with the president’s budget and with administration policies. The OMB contains a link to the Uniform Grant Guidance as well as links to various crosswalks and text comparisons.
Federal Audit Clearing House (Harvesters): Federal Audit Clearing House
The Federal Audit Clearinghouse (FAC) operates on behalf of the Office of Management and Budget. Its primary purposes are to:
- Distribute single audit reporting packages to federal agencies.
- Support OMB oversight and assessment of federal award audit requirements.
- Maintain a public database of completed audits.
- Help auditors and auditees minimize the reporting burden of complying with Single Audit requirements.
System for Award Management (SAM): System for Award Management
The System for Award Management (SAM.gov) has merged with beta.SAM.gov and is the Official U.S. Government site for registering to do business with the federal government. Sam.gov is also the system for:
- Assistance Listings (CFDA numbers)
- Contract opportunities and data
- Entity information and reporting
- Wage determinations
- Federal Hierarchy (Departments and Subtiers)
Please note, as of April 4th, 2022, the new Unique Entity ID (UEI) will replace the DUNS number for those agencies who have a SAM.gov account and receive federal funds. If you already have a DUNS number, your new UEI will automatically be updated on SAM.gov. To prepare for this transition, both prime and sub awardees should ensure they are able to report accurately in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS.gov). If you already have a SAM account, it should currently be visible in FSRS.
Prime awardees should communicate with all their sub awardees and ask each one for their SAM UEI prior to April 4th. Entities that already have a SAM account can find their UEI at the following FAQ. If a sub awardee does not have a SAM account/UEI, they should be contacted directly to ensure they get one at SAM.gov. For more information about how to get a UEI at SAM.gov please refer to this video and these instructions.
U.S. Government Accountability Office (GAO): U.S. Government Accountability Office (U.S. GAO)
The GAO is an independent, nonpartisan agency that works for Congress. The GAO investigates how the federal government spends taxpayer dollars. The website contains a key issues page which provides information about GAO’s work on a range of issues facing the nation. The key issues page lists issues by agency and by topic.
Additionally, you can find links to the following:
- The Green Book-Standards for Internal Controls
- The Yellow Book-Government Auditing Standards
- The Red Book-Federal Appropriations Law
CliftonLarsonAllen (CLA): CliftonLarsonAllen LLP: CPAs, Consultants, and Advisors
CLA is a professional services firm which provides wealth advisory, outsourcing, and public accounting services. The State of Kansas currently contracts with CLA to audit financial statements for the Comprehensive Annual Financial Report (CAFR). CLA has developed several tools that can be used in implementing the Uniform Grant Guidance.
Following are some of the tools on the website:
- Uniform Grant Guidance Planning and implementation checklist
- Subrecipient risk assessment matrix and monitoring guidelines
- Grant Guidance for State and Local Government Entities: Personal Services & Fringe Benefits
- Grant Guidance for Higher Educational Institutions: Personal Services & Fringe Benefits
Additionally, CLA has provided webinars and other trainings on the Uniform Grant Guidance.
Allen, Gibbs & Houlik (AGH): AGH | CPA & Advisory Services for Businesses, Governments, & Not-For-Profits
AGH is an independently owned CPA and advisory firm located in Wichita, KS and has grown to be one of the largest CPA and advisory firms in the Central U.S. Shelly Hammond with AGH was the main presenter of the Uniform Grant Guidance training that was held in Topeka, KS on April 29th, 2015. AGH has a link on its website to AGH University which provides a variety of training opportunities through webinars including some on the Uniform Grant Guidance.
The links above are being provided as a convenience and for informational purposes only; they do not constitute an endorsement or an approval by the Department of Administration of any of the products, services or opinions of the corporation or organization or individual. The Department of Administration bears no responsibility for the accuracy, legality or content of the external site or for that of subsequent links. Contact the external site for answers to questions regarding its content.