Uniform Grant Guidance (UGG) or “Super Circular” will become effective for non-federal agencies beginning December 26, 2014. Is your organization ready? Fifty five staff members at 21 of Ohio’s Community Action agencies are more prepared now than they were.
OACAA/OCATO (Ohio Community Action Training Organization) hosted two regional trainings on September 23rd and 24th in Jeffersonville and Huron. Mary Pockl and Michael Zeno of Zeno, Pockl, Lilly & Copeland (ZPLC) presented information regarding the upcoming changes included in the Super Circular.
Prior to this change there have been multiple different circulars providing guidance for administrative requirements, cost principles and audits depending on whether your organization was a nonprofit, local government or an institution of higher education. The UGG provides this guidance for all of these types of organizations in 2 CFR 200. There are six subparts and eleven appendices, so don’t worry, there is plenty of detail included.
Mary and Michael summarized new acronyms and definitions, some key terms, pre-award changes, post-award requirements, procurement standards, pass-through entity (PTE) and cost principle changes as well as adjustments to audit requirements. Some examples include:
- Acronyms and Definitions: PPI (Personally Identifiable Information) and PPII (Protected Personally Identifiable Information
- Key Terms: “Contractor” will be used to replace “Vendor” and the term “Non-Federal Entity” (that’s us!) has been added.
- Procurement Standards: Do you know what is required for micro-purchases (<$3,000)?
- Audit Requirements: Will you still qualify as a low-risk auditee?
- Cost Principles: Are advertising costs allowable? Do we still need activity reports?
Greg began working with OACAA in 2007 and has over 25 years’ experience in fiscal management in Community Action Network. His experience also includes six years as an accountant for local for-profit corporations. Greg earned his bachelor’s degree in economics from Ohio Wesleyan and his master’s degree in business administration from Keller School of Business. He handles all accounting and fiscal reporting for OACAA.