Course 6: Time and Effort Reporting: Compliance for Your Largest Expense Category Like all aspects of Uniform Guidance, OMB attempted to ease the administrative burden and place greater emphasis on sound internal controls concerning time and effort reporting. This leaves considerable ambiguity about exactly how Federal award recipients and subrecipients should document their personnel costs. What is the best way to handle accuracy and documentation so that your time records don’t result in disallowed costs? This session helps you understand the cost principle behind time and effort reporting, generating quality supporting documentation, and what’s expected under Uniform Guidance. You’ll get expert guidance on how to respond to the flexibility and ambiguity with high-performance procedures that help keep personnel costs from being questioned and disallowed. You’ll learn about what audit procedures you are likely to face and how organizations that have received findings could have avoided trouble.

Course 7: Mastering the Procurement Standards: How to Avoid the Most Common Compliance Pitfalls Uniform Guidance contains certain standards with which all recipients and subrecipients are required to comply with when acquiring goods or services that are charge directly to a Federal award. Procurement is commonly viewed as the most prescriptive post award administration topic and also can represent the highest compliance risk to award recipients and subrecipients. This is shown by the large presence that procurement has had in Single Audit findings since the Procurement Standards were implemented in Uniform Guidance, and the length of the standards and apparent complexity can make them intimidating. In this session, we will address adequate procurement policies, roles and responsibilities of key individuals, operational workflow for each method of procurement, and how to conduct adequate cost or price analysis

Course 2: Policies and Procedures for Federal Award Administration: The Tools of the Trade OMB continues to shine a spotlight on the adequacy of the Federal award recipient’s system of internal controls with the inclusion of a section dedicated to adequate internal controls within its annually issued Compliance Supplement. OMB expects all award recipients and subrecipients to have a documented system of controls that provides reasonable assurance that Federal awards are being managed in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The proper deployment of these controls is crucial for preventing fraud, waste, and abuse from occurring or detecting these issues once they have occurred. In this session, we will discuss the basic principles of internal controls, the key requirements in 2 CFR 200, differences between preventative vs detective controls, proper segregation of duties, and common controls. Learning Objectives: • Review the guiding Principles of Internal Controls • Discuss key requirements in 2 CFR 200 • Define preventative vs detective controls • Review how to achieve proper segregation of duties • Review common control activities related to high-risk areas

Course 3: A Deep Dive into Subpart D: Demystifying the Post-Award Administrative Requirements In this session, we will dive into the post-award administrative topics that are sometimes overlooked during Federal award performance. While focus is often placed on noteworthy requirements such as procurement or time and effort reporting, the requirements highlighted in this session can pose a large amount of risk to even the most seasoned award recipients if they are not properly addressed. Unfortunately, the Uniform Guidance regulation is great at telling organizations ‘what’ they must do when performing under Federal awards, however, they do not always tell organizations ‘how’ to establish compliant practices and processes that will fulfill the expectations of Federal agencies. Additionally, we will highlight OMB’s impactful 2024 revisions to ensure that participants are aware of the post-award administrative requirements necessary for successful and compliant Federal award administration. During this session, we will address key administrative requirements and the associated best practices for award administration. Learning Objectives: • Understanding the National Policy requirements • Review of the budget modification process • Exploring the property management standards • Review of the record retention requirements • Understanding your obligations under the post-closeout adjustments & continuing responsibilities section of Uniform Guidance

Course 4: Overview of Reporting Requirements Associated with Federal Financial Assistance What kind of information are Federal award recipients expected to include in their reporting? Reporting requirements typically fall into one of three categories: financial, compliance, and performance. Poor or improper reporting can create a significant burden for award recipients while straining their relationship with Federal agencies. These issues can be prevented through the early adoption of sound work instructions and checklists that can create a standardized approach to this common administrative hurdle. During this session, we will provide participants with an overview of the forms and reports required during performance, while addressing what information should be included, and what best practices are available to strengthen the reporting process. Learning Objectives: • Understanding the different types of reporting that are required under Federal financial assistance awards and their purpose • Understanding the information that should be included in each report • Understanding of how to complete each report accurately and thoroughly