Federal Single Audit Act Update
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1 Federal Single Audit Act Update Presented By: James Halleran, CPA Partner June 16, 2015
2 What We Will Cover Background and Effective Dates Key Points of the Uniform Guidance for Federal Awards Key Points of the Combined Administrative Requirements Guidance Key Points of the Combined Cost Principles Guidance Key Changes in the 2015 OMB Compliance Supplement Questions
3 Implementation Timeline December 26, 2013 December 26, 2014 Beyond Issuance of Super Circular, effective immediate for all Federal agencies New requirements to go into effect for all non-federal agencies Effective for all new awards/money (i.e. amendment to existing grant for additional monies) New audit requirements for fiscal years beginning on or after December 26, 2014
4 Background & Effective Dates Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards: New Uniform Guidance found in Title 2 CFR, Subtitle A, Chapter II, Part 200 Supersedes prior OMB Circulars related to Federal awards October 27, 2011 COFAR created to provide clarification on Uniform Guidance and work with OMB on rollout and related guidance
5 Background & Effective Dates Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards: December 26, 2013 OMB issued Final Uniform Guidance December 26, 2014 Effective date for implementation Applies to direct funding, subrecipients, and pass-through entities Can result in different rules to be followed for various awards, depending on award period Audit requirements are effective for fiscal years beginning on or after December 26, 2014
6 Background & Effective Dates Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards: Non-Federal entities will have to adopt the new administrative requirements and cost principles relating to all new Federal awards and to funding increments made after December 26, 2014 Non-Federal entities may implement entity-wide system changes to comply with the guidance without penalty after December 26, 2014.
7 Consolidation of Guidance A-89 A-102 A-110 Administrative Requirements A-21 A-87 A-122 Cost Principles Super Circular Audit Requirements A-133 A-50
8 Uniform Guidance for Federal Awards Basic Layout: 6 Subparts A through F Includes general guidance, pre- and post-award requirements, cost principles, and audit guidance 11 Appendices I through XI Includes Data Collection Form (Appendix X) and Compliance Supplement (Appendix XI)
9 Uniform Guidance for Federal Awards Subpart A, Section 200.XX Acronyms & Definitions Subpart B, Section 200.1XX General Provisions discusses the purpose, applicability, exceptions, and effective date of the Uniform Grant Guidance. Section NEW!!!!! Conflict of Interest policies required for Federal agencies, grantees must disclose any potential COI in writing Subpart C, Section 200.2XX Pre-Award requirements covers administrative requirements directed at Federal agencies, encourages fixed amount awards.
10 Regulatory Changes Pre-Award Public access requirement for all awards greater than or equal to $25,000 be posted at ( ) FFATA Federal Funding Accountability and Transparency Act
11 Uniform Guidance for Federal Awards Subpart D, Section 200.3XX Post-Award requirements cover the new administrative requirements, including internal control clarification, program income definition, procurement standards, and subrecipient monitoring and management.
12 Regulatory Changes Post-Award Cash Management Interest earned on Federal advances deposited into interest bearing accounts must be remitted to DHHS unless $500 or less, in which case they may be used to offset admin expenses. ( (b) (9))
13 Regulatory Changes Post-Award Competitive Bidding ( ) Local Preference The non-federal entity must conduct procurements in a manner that prohibits the use of statutorily or administratively imposed state or local geographical preferences in the evaluation of bids or proposals, except in those cases where applicable Federal statutes expressly mandate or encourage geographic preference. When contracting for architectural and engineering (A/E) services, geographic location may be a selection criterion, provided its application leaves an appropriate number of qualified firms, given the nature and size of the project, to compete for the contract. ( (b))
14 Regulatory Changes Post-Award Competitive Bidding ( ) (Continued) Other Competition Items No excessive, unnecessary, or unreasonable requirements (i.e. excessively specific eligibility requirements, excessive bonding requirements, unnecessary experience)
15 Uniform Guidance for Federal Awards Subpart E, Section 200.4XX OMB Cost Principles consolidated OMB Circulars A-21, A-87, and A-122, and includes direction over direct and indirect costs and personal services.
16 Uniform Guidance for Federal Awards Subpart F, Section 200.5XX Audit Requirements were revised to focus audits of grantees on risk and provide greater transparency of audit results, and includes an increase of the audit threshold from $500,000 to $750,000, though the basic structure of the single audit process is unchanged.
17 Administrative Requirements Subpart D, Section 200.3XX Post Federal Award Requirements: Establish and maintain effective internal controls over the Federal award in compliance with Green Book and COSO Framework Procurement standards include a written conflict of interest policy and allowing for full and open competition for procurement of services or supplies. 5 procurement methods
18 Administrative Requirements Subpart D, Section 200.3XX Post Federal Award Requirements: Micro-purchases: Acquisitions under $3,000 ($2,000 for construction subject to Davis-Bacon) may be awarded without soliciting competitive quotations if the non- Federal entity considers the price to be reasonable. Small purchase procedures: Acquisitions under Simplified Acquisition Threshold (currently $150,000), must obtain quotes from an adequate number of qualified sources. Sealed bids: Above Simplified Acquisition Threshold, bids must be publicly solicited and a firm fixed price contract is awarded to the responsible bidder with the lowest price. Preferred for construction projects.
19 Administrative Requirements Subpart D, Section 200.3XX Post Federal Award Requirements: Competitive proposals: Used for fixed price or cost-reimbursement contracts where the sealed bid method is not appropriate. Noncompetitive proposals: AKA Sole source. Must meet at least one of the criteria: (1) single source availability, (2) public emergency, (3) written request has been made and approved by grantor, or (4) competition is determined to be inadequate.
20 Administrative Requirements Subpart D, Section 200.3XX Post Federal Award Requirements: Clarification of subrecipient vs. contractor characteristics Use judgment in determining relationship Substance over form
21 Administrative Requirements Subpart D, Section 200.3XX Post Federal Award Requirements: Federal awarding agencies and passthrough entities are responsible for clearly identifying subawards and the relevant subaward information. Pass-through entities must evaluate subrecipient s risk and develop an appropriate monitoring response. Additional requirements can be applied as a remedy for noncompliance.
22 Cost Principles Subpart E, 200.4XX Cost Principles: Negotiated indirect cost rates will remain in place until they are due to be re-negotiation. However, there is a potential option to extend for up to four years.
23 Cost Principles Subpart E, 200.4XX Cost Principles: Non-Federal entities that have never received a Federally negotiated indirect cost rate (FNICR) will be permitted to charge a de minimis rate of 10% of total direct costs.
24 Cost Principles Subpart E, 200.4XX Cost Principles: Compensation of personal services has been modified to reduce the administrative burden of documenting time and effort, as well as to streamline existing Circulars and eliminate conflicting guidance.
25 2015 Compliance Supplement Compliance Requirement changes: Davis-Bacon Act, Real Property Acquisition and Relocation Assistance, FFATA Reporting Two Part 3 Compliance Requirements sections: old rules and subject to Uniform Guidance requirements Transitional information will be included. Part 6 Internal Control will be updated for the new COSO internal control guidance
26 Questions? James Halleran, CPA Partner James Moore, CPAs Office:
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