Outcomes: This two-day course will quickly bring new or experienced finance, technical and audit staff up to date on the new sets of rules. While there are approximately 150 significant rule changes, everything has not changed and this course will put the changes into perspective and highlight how to efficiently transition a project or organization while remaining compliant. Conducted by a practicing CPA with over 30 years of hands-on financial management and compliance experience, this course is a must in the first few months under the new SuperCircular Rules.

Group-Live Offering
Basic: No Advance Preparation or Prerequisites Required; 16 CPE Hours






November 12 - 8:45 AM

November 13 - 5:30 PM

Midrand, South Africa

PricewaterhouseCoopers, 4 Lisbon Lane, Waterfall Park, Jukskei View (Training Room 13, 2nd Floor)

Doug Franke



High Level Background on the Origins and Objectives of the SuperCircular
  • Overview of how the “old” rules (e.g., OMB A110, 22 CFR 226, OMB A122, OMB A133, etc.) correlate with the “new” rules
  • High level discussion of how the changes will affect the various staff members within the USG, recipients and auditors (e.g., the Recipient Finance Staffer who sub-grants funds will become very busy!)
  • Overview of new risks
  • Overview of new opportunities for consultants and auditors in assisting prime recipients to manage subrecipients
Detailed Review and Discussion of the New Section 200.100 (Subpart B -General Provisions) and 200.200 (Subpart C – Pre-Federal Award Requirements and Contents of Federal Award)
  • These sections essentially replace the old OMB A110 (22 CFR 226 for USAID and 45 CFR 74 for HHS/CDC) and the training will examine what old rules have been included in the new rules, as well as what has changed. For example, there is a substantial amount of additional information which the primes must include in their sub-agreements, which, if not done, could result in unnecessary audit findings.
Detailed Review and Discussion of the New Section 200.300 (Subpart D - Post-Federal Award Requirements Standards for Financial and Program Management)
  • This section correlates with what had previously been covered in the 22 CFR 226/45CFR 74, as well as the USAID Mandatory Standard Provisions (for US and NON-US NGOs) and the HHS/Grants Policy Statement. There are substantial changes in this section including the following:
  • Agencies' Adoption of the 10% De Minimus and Higher Indirect Cost Rates
  • New Performance Measurement Requirements which will now require the technical and financial staff to work more closely together
  • New Internal Control Requirements
  • New Cost Share Rules
    Subrecipient Monitoring and Management (possibly the most important change!)
Detailed Review and Discussion of the new section 200.400 (Subpart E – Cost Principles)
  • This section covers how the three different sets of “old” cost principles (OMB A122, A21 and A87) have been consolidated into a single set and includes discussion of what principles have come out, been changed, and what is totally new
  • Discussion of the additional requirement for determining cost “reasonableness”
  • Clarification on the 22 areas where Prior Approvals by Federal Awarding Agencies may be necessary
  • Pass-through entity (or Prime) cost allowability for managing subrecipients and limitations on what kind of organizations can do this
  • Timekeeping requirements
Detailed Review and Discussion of the New Section 200.500 (Subpart F – Audit Requirements)
  • This section will cover how the old OMB A133 has been changed and what new rules have been put in place. It will cover the new thresholds and changes in the levels of materiality.
  • Discussion of how auditors may need/wish to change their audit programs and considerations of risk
Discussion of the Applicability for Different Types of Organizations of the 10 Appendices


Agenda TBA

Venue and hotel

PricewaterhouseCoopers, 4 Lisbon Lane, Waterfall Park, Jukskei View (Training Room 13, 2nd Floor), Midrand, South Africa


CPE Credit

SustainAbility Solutions is registered with the Michigan Association of Certified Public Accountants (MACPA) which is a sponsor of continuing professional education credits. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit and SustainAbility Solutions works with the MACPA to ensure that it's courses and trainers meet the high Michigan standards. Complaints regarding our courses may be submitted to

Payment Policy

Payments for all participants must be made before the first day of the course. Individuals and companies/organizations have three different methods of payment: credit card, check (drawn on a US bank) or wire transfer. When you register through our on-line form you should indicate which payment method you prefer and we will send you the appropriate payment instructions. If you wish to register multiple participants or if you are signing up for more than one course in a week then discounts may apply. See below.

Cancellation/No Show Rules

Cancellation notifications received in writing to within 10 working days before the first day of any course will be eligible for a full credit to a future course. Registrants who cancel between 10 working days and the first day of the course will receive a credit of the fee paid less a $75 cancellation penalty. This fee will go to covering some of the costs that will have been incurred for the pre-booked venue. Registrants who do not show up for the course, without prior notification, will forfeit the full registration fee.

Group Discounts

Individuals or groups that sign up for more than two courses during the year are offered a 10% discount. Also, organizations that sign up more than three participants for any individual course can also earn a 10% discount. To receive the discounts you must register all participants at the same time and receive confirmation of this arrangement with our registration staff.

If you have any questions about our policies please send us an email as noted on the Contact Us tab.

Visas and Vaccination

Remember to apply for any visit visas early and to bring the Yellow Travel Card showing proof of vaccination if necessary.