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Uniform Guidance for Federal Awards for Tribes

Tribes and other tribal organizations that receive federal awards face many obstacles in order to adhere to grant compliance. The complicated process can require proper oversight and implementation of specific policies.

To ease the administrative burden and reduce the risk of waste, fraud, and abuse, the US government issued The Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards in the Federal Register in December 2014. The Office of Management and Budget (OMB) consolidated eight circulars into uniform guidance to eliminate duplicative language so it’s clear how policies differ across entity types. Guidance is frequently updated and available in the Electronic Code of Federal Regulations.

Our professionals can help your tribe and gaming facilities understand how you may be impacted by various guidelines. Check back here to find new resources and articles on the uniform guidance as they become available or sign up to receive timely articles on guidance and other topics pertinent to your tribal government.

Insights and Resources

Uniform Guidance Developments and Compliance Strategies
Webcast | On Demand

OMB Releases 2018 Compliance Supplement
Article | May 2018

2017 Compliance Supplement and Uniform Guidance FAQ Update
Article | August 2017

OMB Extends Procurement Grace Period for Nonfederal Entities
Article | May 2017

Micropurchase Threshold Under the Uniform Guidance Is Increased to $10,000 for Fiscal Year 2017 for Certain Organizations
Article | April 2017

OMB Releases 2016 Compliance Supplement
Article | August 2016

Uniform Guidance in Focus: Updating Written Policies
Article | June 2016

Navigating the Uniform Guidance for Federal Awards
On-Demand Webcast | May 2016

Uniform Guidance in Focus: Procurement
Article | May 2016

Update Your SEFA to Accommodate Uniform Guidance Changes
Article | April 2016

Uniform Guidance in Focus: Subrecipient Monitoring
Article | November 2015

OMB Procurement Grace Period and COFAR FAQ Update
Article | September 2015

Further Guidance

For more information on specific sections of the guidance, contact your Moss Adams professional. You can also consult the following government and regulatory agency resources:

Insights

Alert
OMB Releases 2018 Compliance Supplement
The Office of Management and Budget released its 2018 Compliance Supplement on May 18. Our Alert highlights some of the key changes.
Alert
Alert
OMB 2017 Compliance Supplement and FAQ Update
Learn about the Office of Management and Budget’s 2017 Compliance Supplement and recent updates to Uniform Guidance FAQs.
Alert
Article
OMB Extends Nonfederal Procurement Grace Period
The Office of Management and Budget announces a one-year extension of the procurement grace period for nonfederal entities under the uniform guidance.
Article
Alert
Uniform Guidance Micropurchase Threshold Increase
The micropurchase threshold under the uniform guidance increased to $10,000 for select not-for-profit higher education and research organizations.
Alert
Alert
OMB Releases 2016 Compliance Supplement
Changes in the OMB’s 2016 compliance supplement will affect states, local governments, Indian tribes, institutions of higher education, and not-for-profits that receive federal funding or grants.
Alert
Article
Uniform Guidance and Your Written Policies
Organizations receiving federal awards are required to adhere to the uniform guidance, which requires certain written policies and procedures surrounding the administration of federal award funds.
Article
Article
Uniform Guidance on Procurement
Organizations that receive federal funds must follow new processes for procurement under the uniform guidance. In this Insight, we cover the five procurement methods as well as best practices for implementing the guidance.
Article
Alert
Update Your SEFA to Accommodate Changes
Changes to the schedule of expenditures of federal awards (SEFA) are required by the uniform guidance and effective for financial statement audits of fiscal years beginning on or after December 26, 2014.
Alert
Article
Uniform Guidance Subrecipient Monitoring
Under the new uniform guidance for federal awards, organizations that pass federal funds through to subrecipients are required to monitor the use of those funds. We cover key aspects of this requirement and provide best practices.
Article
Alert
OMB Procurement Grace Period and COFAR FAQ Update
The OMB issued a notice extending the procurement implementation grace period and making other technical corrections to the uniform guidance. Additionally, the Council on Financial Assistance Reform released an update to its FAQ document.
Alert

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