Ideas & Insights

Navigating Uniform Guidance

As of December 2014, the OMB Uniform Guidance “Super Circular” directive has required organizations receiving federal grants to implement new standards related to various aspects of reporting and auditing. However, it is clear that many recipients and sub-recipients, are still struggling to understand the full scope of the new guidelines—much less implement them. Even as grant reform rules were intended to streamline administration, audit, and cost principles, they have also created quite a bit of confusion among participants.

Navigator Tool

At MGO, we‘re trying to help take some of the complexity out of federal compliance.  And we realize that not all federally-issued reports are created to be entirely user friendly. So, we’ve created this simple tool, designed to help federal grant recipients navigate the 105 page OMB Uniform Guidance publication.

Top Experience in Compliance

MGO is uniquely qualified to aid organizations in navigating the challenges of Uniform Guidance as we audit more federal expenditures in California than any other firm. Our expertise has guided audits for the State of California, as well as the largest cities and counties (Los Angeles, San Francisco, San Diego), and entities as complex as CALPers – the world’s largest pension system.

Service Options for Grant Recipients

Our goal is to provide the education, planning, implementation, and monitoring needed for entities to cross from previous regulations into full compliance with the newest Uniform Guidance. For those who are recipients or sub-recipients of federal grant funding, MGO offers comprehensive analysis and implementation support based on varying levels of need, including:

  • Tier 1 – Basic: Education regarding OMB Uniform Guidelines, changes, and impact.
  • Tier 2 – Light: Basic education as well as creation of an implementation plan.
  • Tier 3 – Standard A: Education and plan creation, focused on monitoring your organization. (All procedures furnished by management.)
  • Tier 4 – Standard B: Education, plan creation, monitoring, and site visits. (All procedures furnished by management.)
  • Tier 5 – Comprehensive: All components listed above, plus performance audit to identify areas of non-compliance with specific sections. Comprehensive recommendations including auditor advice, acceptance of responsibility, crafting of procedures, and meeting objectives. (Objectives provided by management).

If your organization is the recipient of federal grant funds and has yet to reach full compliance of OMB Uniform Guidance regulations, now is the time to act. And MGO is the perfect place to go for all of the help your organization needs.

If you have questions about how your organization can succeed in a complex regulatory environment, let’s talk.

These online resources may be helpful to you in determining the level of need for your organization:

Access the OMB Federal Register: https://www.federalregister.gov/articles/2013/12/26/2013-30465/uniform-administrative-requirements-cost-principles-and-audit-requirements-for-federal-awards

Frequently Asked Questions for New Uniform Guidance: https://cfo.gov/wp-content/uploads/2013/01/2-C.F.R.-200-FAQs-2-12-2014.pdf

Policy Statements from OMB: https://www.whitehouse.gov/omb/grants_docs

Audit Requirements Comparison Chart: https://www.whitehouse.gov/sites/default/files/omb/fedreg/2013/uniform-guidance-audit-requirements-text-comparison.pdf