In December 2013, the US Office of Management and Budget (OMB) issued comprehensive grant reform rules titled “Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards.” The grant reform rules are commonly called the Uniform Grant Guidance (UGG).
The Uniform Grant Guidance is effective for new federal awards and changes to funding increments with changed terms and conditions issued after December 26, 2014. The requirements apply to funding received directly from the federal government as well as federal awards passed through other entities, such as the State of Wisconsin and replace various OMB Circulars for managing grants.
Our client’s need
Dodge County, Wisconsin, requested Baker Tilly’s assistance preparing for the implementation of the requirements of the UGG. Committed to quality grants administration, the County wanted to take proactive steps to comply with the UGG.
Baker Tilly’s solution
Baker Tilly’s response offered two parts: the first phase of the project included a readiness assessment and training session for County personnel involved in grants management. The second phase involved a gap analysis between current and necessary future state to achieve compliance with the UGG, including recommended policy changes and best practice suggestions. Primary areas addressed included:
- Subrecipient monitoring
- Property standards
- Technology and record retention
- Ethics over grants administration
- Time and effort payroll reporting
- Indirect costs
We presented the County with the results of the gap analysis, making various recommendations regarding policy changes and monitoring methods for compliance with the UGG. We also met with the key project stakeholders to explain the recommendations and necessary actions moving forward.
As a result of this project, the County has positioned itself to confidently meet the UGG requirements.
For more information on this topic, or to learn how Baker Tilly state and local government specialists can help, contact our team.