A new course with special coverage of costs, cost disallowances, cost principles, and how Federal auditors interpret the grant administrative regulations and the Federal cost principles.
Designed for both new and experienced grant recipients. There are no prerequisites for this course other than your own experience.
Compliance with the rules and regulations is the watchword in Federal Grants and Cooperative Agreements today. Increased oversight and closer scrutiny are key concepts driving new Congressional and Agency initiatives in the Federal Financial Assistance area. And this trend will continue.
The central theme of this course is to assist Federal Grants and Cooperative Agreements recipients in understanding compliance requiremens and in developing more comprehensive grants administration compliance efforts.
The course starts with an overview of the rules, regulations, and statutes including the appropriate OMB Circulars and available policies and guidance. It continues with an explanation and identification of the key players involved in the process. There is special coverage of Financial Management Standards including accounting-related policies, procedures, and reports. One section includes extensive coverage of unallowable costs.
Special insight is provided on the top audit findings in assistance audits and how Federal Auditors have interpreted the applicable OMB Circulars.
Additional subject areas are spelled out in the comprehensive Course Curriculum in this brochure. In addition, the course will be presented by a Course Director of distinction whose extensive practical experience is also highlighted in this brochure.
We look forward to your participation.
Course Curriculum
1. Source of Requirements
- The Statutes
- The Regulations
- OMB Circulars
- Policies
- Guidance
- Terms and Conditions
2. Responsibilities
- Grants Officer
- Program Officer
- Recipient
- Subrecipient
- Contractor/Vendor
- Third Party Contributor
3. The Nature of Federal
- Appropriations
- Constitutional Power of the Purse
- Statutory Authority
- GAO Principles of Appropriations
- Time, Purpose, Amount
- Prohibited Expenditures
4. Payments Under Grants
- Advance Payments
- Cash Management Improvement Act
5. Financial Management Standards
- Recipient’s Accounting Policies and Procedures
- Separate Set of Ledger Accounts Exclusively to Grant Record Expenditures
- Documentation
- Subrecipient’s Flow down Requirements
- Reconciling Cost Reports to Accounting Records
- Written Procedures for Determining Reasonableness
- Advance Payments and Interest Earned
- SF 270 and 271
6. Cost Sharing and Matching
- Subject to the Same Provisions as the Federal Dollars
- Mandatory or Voluntary
- Not Paid by Federal government Under Other Award
- Allowable Under Cost Principles
- Expended at Same Rate as Federal Dollars
- Third Party In-Kind Contributed Goods and Services
- Supplies
- Equipment
- Donated Buildings and Land
- Fair Market Value
- Volunteer Services
- Depreciation, Use, Rental, Valuation
- Documentation
- Unrecovered Indirect Costs
7. Program Income
- Types of Program Income
- Application of Program Income
- Federal Interest in Program Income
- Accounting for Program Income
- Reporting Program Income
- Costs Incurred
- Excess Program Income
- Post Award
- Federal Reporting
8. Changes in Budgets or Scope of Work
- Within Scope
- Key Personnel Changes
- Prior approvals
- Absence of Key Personnel
- Transfers Between Direct and Indirect costs
- Subaward of Work Under Grant
- Pre-Award costs
- Extensions of Time
- Carry Forward Balances of Funds
- Real Property
- Ownership
- Federal Interest
- Disposition
- Fair Market Value
10. Federal Property
- Exempt Property
- Equipment
- Inventory
- Federal Interest
- Maintenance
- Replacement Equipment
- Disposition
- Post Award Use
12. Supplies
- Expendable
- Value Under $5,000
13. Intangible Property
- Copyrights
- Data
- Inventions
- Federal March-In-Rights
- iEdison reporting
14. Procurement Standards
- Previous GAO Review
- Written Procedures
- Codes of Conduct
- Competition
- Price Evaluation
- Debarment List
- Documentation
- Audit Rights
15. Subrecipients
- Substantive Work Under Grants
- Budget
- Distinguished from Vendor/
Contractor - Nature of Deliverable
- Flow Down Requirements
- Monitoring Responsibilities
- Financial Reports
- Performance Reports
- Audit Reports
16. Travel
- Fly America Act
- Economy Airfare
- Prior Approval
- Necessary and Reasonable
17. Personal Compensation
- Time and Attendance Records
- Time and Effort Reporting
- Fringe Benefits
- Contemporaneous Records
18. Performance and Financial Reports
- Timeliness
- Reconciliation
- Federal Financial Report
19. Pre-Award Costs
- 90 days prior to award
20. Advertising and Public Relations
- Self Promotion
- Memorabilia
- Exhibits
21. Lobbying
- Influence Federal, State, Local Elected Officials
- Technical and Factual Representations About Grants
- Associations
22. Professional Consultants, Accountants and Attorney Fees
- Non-Litigation
- Claims Against the Government
23. Fund Raising
24. Other Unallowable costs:
- Conferences and Meetings
- Alcoholic Beverages
- Hospitality Suites
- Social Expenditures
- Entertainment
The Course Faculty
Stacia Le Blanc, a Senior Counsel at the Washington, DC law
firm of Feldesman Tucker Leifer Fidell LLP practicing in the areas
of government contracts and grants, federal audit defense, and
administrative law.
Prior to joining the firm, Ms. Le Blanc had a distinguished career
in the Office of General Counsel within the U.S. General Services
Administration and the U.S. Department of Commerce. She
represented these agencies in numerous actions in Federal District
Court, the Court of Federal Claims, the Government Accountability
Office, and at the General Services Administration Board of Contract
Appeals.
Ms. Le Blanc is a recognized leader in federal grant and contract
law, providing training to grantees and contractors, several
Congressional committees, grants officers, program officers, and
contracting officers, as well as speaking and moderating panel
discussions for the National Grants Management Association,
National Contract Management Association, Federal Bar
Association, and the American Bar Association.
Ms. Le Blanc’s experience includes contracts and grants compliance,
bid protests, disputes, terminations, audit resolutions and
appeals, cost disallowances, conflicts of interest, suspensions
and debarments, eligibility determinations (including faith-based
organizations), federal real, personal, and intellectual property rights
under grants and contracts, subcontractor and subgrantee rights
and responsibilities, statutory construction, regulatory interpretation,
legislative earmarks, appropriations law, and legal challenges under
the Administrative Procedures Act.