Course Outline:
- Welcome introduction.
- Overview of workshop.
- Global and USG ODA Overview.
- Overview of the implementation of the new OMB Uniform Guidance for USAID and CDC recipients.
- Discussion of how Grantee/Recipient requirements and actions affect financial management and compliance
- How this results in cleaner US Government audits
- Understanding USG, Recipient and Sub-Recipient relationships and responsibilities as per the USAID ADS 303 and HHS/GPS.
- Recipient Contracted Audit process analysis.
- How to prepare for an efficient and effective audit.
- How the auditor and auditee must communicate and co-operate.
- Review of USAID OIG Guidelines. USAID reporting versus CDC reporting.
- Discussion and walkthrough of the newest Uniform Guidance or OMB Federal Guidelines (2 CFR 200), as of October 23rd 2023.
- On October 4th 2023, extremely significant draft UG changes have been proposed which will come into effect in 2024.
- Both recipients and auditors need to be aware of these proposed changes.
- We will cover what applies to USAID and CDC US-based organizations, non-US-based (or
local) organizations, different Agency applications and the major implications for all recipients.
- Quick overview of CDC’s 45 CFR 75 (N.B. this document’s guidance has significant relevance to some (e.g.
US-based) USAID recipients as well; Uniform Administrative Requirements, Cost Principles and Audit
requirements for HHS awards, and then detailed discussions of how the requirements feed into the
performance of the award and audit. Consider implications of pass-down provisions to Sub-Recipients and
how to ensure the Prime manages this risk.
- Detailed review of the most recently revised (October 24th 2023) USAID Mandatory Standard Provisions (MSPs) Part I for Non-US NGOs.
- Detailed review of the most recently revised (October 24th 2023) USAID MSPs Part II for Non-US NGOs and brief discussion of MSPs for US-based
NGOs (which tie back to the 2 CFR 200 Subpart D).
- Detailed discussion of 2 CFR 200 Subpart E, Cost Principles and discussion of relationships of such to 45
CFR 75 and USAID MSPs. Discussions of real-life challenges with recipients disallowed costs and creating
and responding to audit findings.
Participants are welcome to ask questions to clear-up any issues or concerns during the Q&A sessions which are held throughout the course
Participants are required to attend all 3 days to receive credits.
SustainAbility Solutions PC is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have the final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org
