1. Session: Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Grant Awards
9/13/2016
Incorporating Uniform Guidance into State of Ohio Policies and Procedures
September 13, 2016

2. Overview Adopting 2 CFR 200 Agency-wide Policy Notices
Session: Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Grant Awards
9/13/2016
Overview
Adopting 2 CFR 200 Agency-wide
Policy Notices
Grant Agreements
Auditor of State

3. CDBG HOME ESG HOPWA State of Ohio Programs
Session: Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Grant Awards
9/13/2016
State of Ohio Programs
Federal programs administered by the
Office of Community Development
CDBG
HOME
ESG
HOPWA
HUD programs administered by the Ohio Development Services Agency, Office of Community Development
CDBG, HOME, ESG, HOPWA

4. Adopting 2 CFR 200 Agency-wide
Session: Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Grant Awards
9/13/2016
Adopting 2 CFR 200 Agency-wide
On November 2, 2014, ODSA adopted uniform guidance to apply to all new federal and state funds grants and loans
November 2, 2014 agency memorandum
“Many grants and loans issued by ODSA are funded with State of Ohio funds, and several grants include both federal and state funding. ODSA will adopt the uniform guidance for not only federal, but also state-funded grants and loans. The guidance will apply to any current grants or loans that are amended to include additional funding.”

5. Updated Policy Notices
Grant Operations and Financial Management Policy
Responsibility for Grant Administration
Procurement of Grant Administration Services
Use of Force Account Labor in Community and Economic Development Programs

6. Grant Operations & Financial Management
Session: Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Grant Awards
9/13/2016
Grant Operations & Financial Management
Uniform Guidance Applicability
Cash Management System
Interest Earnings
Indirect Cost Rate
Program Income Clarification
Grant Operations and Financial Management Policy
Applicability of Uniform Guidance to federal and state funds distributed by OCD
Cash management system
Interest earnings
Indirect cost rate
Program income clarification
Disposition of equipment
Procurement
Audit threshold
Accounting for tangible personal property acquired with grant funds
Eligible costs

7. Grant Operations & Financial Management
Session: Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Grant Awards
9/13/2016
Grant Operations & Financial Management
Equipment Disposition
Procurement
Audit Threshold
Tangible Personal Property Acquired with Grant Funds
Eligible Costs
Grant Operations and Financial Management Policy
Applicability of Uniform Guidance to federal and state funds distributed by OCD
Cash management system
Interest earnings
Indirect cost rate
Program income clarification
Disposition of equipment
Procurement
Audit threshold
Accounting for tangible personal property acquired with grant funds
Eligible costs

8. Responsibility for Grant Administration
Session: Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Grant Awards
9/13/2016
Responsibility for Grant Administration
Clarifies relationship between State and grantees
Establishes grantees cannot act as pass-through entity
Responsibility for Grant Administration
Clarifies relationship between State and grantees (pass-through entity/subrecipient)
Establishes that an OCD grantee may not act as a pass-through entity

9. Procuring Grant Administration Services
Session: Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Grant Awards
9/13/2016
Procuring Grant Administration Services
Provides updated requirements for procuring grant administration services
Procurement of Grant Administration Services
Provides updated requirements for procurement of grant administration services

10. Session: Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Grant Awards
9/13/2016
Force Account Labor
Applies to Community and Economic Development Programs
Incorporates Uniform Guidance regarding allowable costs and timesheet standards
Use of Force Account Labor in Community and Economic Development Programs
Incorporates Uniform Guidance regarding allowable costs and timesheet standards

11. Grant agreements incorporate Uniform Guidance
Session: Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Grant Awards
9/13/2016
Grant Agreements
Grant agreements incorporate Uniform Guidance
Audits
Reporting Requirements
Record Retention
Grantee Assurances and Certifications language
Full update of grant agreement templates to incorporate Uniform Guidance
Audits
Reporting requirements
Record retention
“Contract Provisions for Non-Federal Entity Contracts Under Federal Awards” added to Grantee Assurances and Certifications

12. Auditor of State Coordination
Session: Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Grant Awards
9/13/2016
Auditor of State Coordination
Ohio Center for Audit Excellence
Quality Assurance & Technical Support
Federal Award Compliance Control Records
Bi-Directional Education
Ohio Center for Audit Excellence:
Quality Assurance & Technical Support
Federal Award Compliance Control Records
Bi-Directional Education

13. Policies and Procedures
Session: Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Grant Awards
9/13/2016
Summary
Policies and Procedures
Agency support facilitated integration
Changes
Minor and beneficial
Outreach
Educating auditors good investment
Stakeholder Input
Grantees responded positively
Agency support facilitated integration of Uniform Guidance into office policies and procedures
Changes resulting from Uniform Guidance were minor and overwhelmingly beneficial
Education of auditors is been a good investment
Grantee response to Uniform Guidance has been positive

14. Questions
Matt LaMantia Interim Deputy Chief Office of Community Development (614)