Uniform Grant Guidance: Resources
Uniform Guidance Updates
In April of 2024, the Office of Management and Budget (OMB) revised several parts of the OMB Guidance for Grants and Agreements located in Title 2 of the Code of Federal Regulations to further clarify and update guidance on the consistent and efficient use of Federal financial assistance. The effective date for these changes is October 1, 2024. See documents below related to the updates:
UG Pre-Publication Version (Containing Updates)
UG-Redline Version (Containing Updates)
NASACT Webinar-2024 UG Revisions
Summary of CFR-UG Updates Revised-10-2024
Resources/Job Aids
Subrecipient Monitoring
Resources-Job Aids for Federal Subawards-Revised 10-2024
Notice of Grant Award Cover Page-Revised 10-2024
Subrecipient, Beneficiary, or Contractor Checklist-Basic-Revised 10-2024
Subrecipient, Beneficiary, or Contractor Determination Form-Advanced Revised 10-2024
Suspension & Debarment-Instructions and Form (New as of March 2024)
Risk Assessment Monitoring Tool - CLA (.xlsx)
General
Internal Controls job Aid for State and Local Government (.pdf)
Cost Principles-Basic Considerations-Revised 10-2024
Cost Principles-Selected Items of Cost Chart-Revised 10-2024
Fraud, Waste, and Abuse Guide (.pdf)
Conflict of Interest Disclosure Form (.pdf)
Single Audit Samples-Documents Needed (New as of April 2024)
*For ARPA State and Local Fiscal Recovery Fund-specific job aids and forms: Compliance Resource Library - Kansas COVID-19 Response and Recovery (ks.gov).
Federal Agency Contacts
A-Z Index of U.S. Government Departments and Agencies | A | USAGov
Websites
Following are links to websites which contain additional resources regarding the Uniform Grant Guidance:
The 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.
See link to 2024 Compliance Supplement: Office of Federal Financial Management | OMB | The White House
National Association of Grants Management (NGMA)
NGMA provides comprehensive full lifecycle grants management training, professional certification, continuing professional education, tools and resources, and a forum for networking with grants industry professionals. NGMA serves all levels of government (federal, state, local, tribal), nonprofit organizations, institutions of higher education, and affiliated private sector organizations. Membership is required to access most resources and webinars. Individual and group memberships are available.
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)
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)
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)
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 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.