Background on the Uniform Guidance
- A-21, “Cost Principles for Educational Institutions”;
- A-87, “Cost Principles for State, Local and Indian Tribal Governments”;
- A-102, “Grant Awards and Cooperative Agreements with State and Local Governments”;
- A-110, “Uniform Administrative Requirements for Awards and Other Agreements with Institutions of Higher Education, Hospitals, and Other Nonprofit Organizations”; and
- A-133, “Audits of States, Local Governments and Non-Profit Organizations”.
The policy reforms brought about by the Uniform Guidance include:
- Eliminating duplicative/conflicting guidance;
- Focusing on performance over compliance for accountability;
- Encouraging efficient use of information technology (IT)/shared services;
- Providing for consistent treatment of costs;
- Limiting allowable costs for the best use of Federal resources;
- Incorporating standard business processes using data definitions;
- Strengthening oversight; and
- Targeting audit requirements on risk of waste, fraud, and abuse.
- Raising the Single Audit threshold from $500,000 to $750,000;
- Raising the questioned cost limit in Single Audits from $10,000 to $25,000; and
- Requiring assessment of Government wide audit quality to be conducted every 6 years (beginning in 2018).
About Vendor Centric’s 2017 Uniform Guidance Survey of Federal Grant Recipients
We were especially interested in how grant recipients were coming along with the Uniform Guidance procurement standards as those were the most sweeping changes of all. So much so that OMB has deferred the implementation of the Uniform Guidance procurement standards three times.
- the biggest challenges grant recipients are facing as they implement the Uniform Guidance;
- how ready they are to implement the big changes required under the new procurement standards;
- whether implementing the Uniform Guidance has required them to expand internal resources; and
- the top priorities they’ll be focusing on in the near term.
Author: Tom Rogers
Job Title: CEO
Organization: Vendor Centric