Grants Monitoring and Oversight - Maryland：赠款监测和监督——兰州.pptVIP

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Grants Monitoring and Oversight - Maryland：赠款监测和监督——兰州.ppt

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Grants Monitoring and Oversight - Maryland：赠款监测和监督——兰州.ppt

OMB Guidance -- 02/18/09, 04/03/09, 04/07/09, 05/11/09, 06/22/09, 09/11/09, 09/30/09,10/13/09, 11/30/09, 12/18/09, 3/22/10, 05/04/10, 09/24/10 Agency use SA for program risk assessment Agency use SA for program monitor Separate ARRA CFDA, separate reporting on SEFA and DCF (including subrecipients) Federal Audit Clearinghouse to display summary of all single audits Review of Single Audits Presidential Executive Memorandum 4/26/10 Combating Noncompliance with ARRA reporting requirement 11 ARRA Effect of ARRA awards on major program determination SEFA SF-SAC presentation of ARRA awards Separate reporting of audit finding ARRA programs –covered and not covered Non-ARRA Granting of extensions suspended Low-risk auditee criteria clarified Loan program safe harbor If new ARRA CFDA added to cluster in 2011 Supplement and new ARRA CFDA has current year expenditures then cluster not qualify as low-risk Cluster with new ARRA CFDA considered new program Therefore cannot qualify as low-risk Type A program as not pass the two-year look-back criteria SFA RD Excluded ARRA portion of Pell Grant Program and Work-Study not identified to Grantee - SFA see Part 5-3, Section IV RD, e.g., CFDA numbers not listed in Supplement SFA and RD Excluded Rule – If ARRA expenditures then not low-risk Inherent risk associated with transparency and accountability requirements for ARRA funds preclude being low-risk Exception if ALL of the following met: Had ARRA expenditures in 2010 Audited as major program in 2010 ARRA expenditures in current audit period less than 20% of total expenditures for program or cluster Otherwise determined low-risk under §___.520(c) and §___.525 SFA and RD Excluded Programs with ARRA expenditures considered programs of higher risk inherent risk ( §___.525(d)) When Type B programs are required to be selected as major under §___.520(e)(2), presumption is the programs with ARRA expenditures would be selected first. However, auditor is not precluded from selecti