OMB Uniform Administrative Requirements

July 11-13, 2023

KIVA will focus on Supart E - Cost Principles, Subpart F - Audit Requirements, with coverage on Subpart D Post-Federal Awards.

Entitites as recipients of Federal Emergemcy Relief Funds (CARES Act, ARPA, JJIA) including tribes and their sub-recipients are required to comply with the OMB Uniform Administrative Requirements. 

This SESSION COVERS

• Comparison of Discretionary Grant Programs vs Entitlement Programs
• Overview of OMB Uniform Requirements (2 CFR Part 200)
• Importance of Assistance Listing Numbers (formerly CFDA)
• Conflicts of Interest, Required Certifications and Disclosures
• Post Award Requirements (performance management requirements; advances & Payments)
• Cost Sharing and Matching Requirements
• Rules of Program Income
• CARES Act and ARPA Funding Catergories
• Compliance with CARES Act - U.S. Treasury Program Guidance
• Compliance with ARPA - U.S. Treasury Interim Final Rule & Reporting Portal
• Grant Admission and Closeout Rules
• Cost Principles - Select Items of Cost
• Single Audit Act Requirements - OMB Audit Compliance Supplement
• OMB Exceptions (Reporting, Closeout, Audits, Idirect Cost Rate Agreements)