I.               INTRODUCTION AND LOGISTICS

II.             AGENDA AND MATERIALS REVIEW

III.           DISTINCTIONS BETWEEN TYPES OF AWARDS

• The Federal Grant and Cooperative Agreement Act
• Federal Assistance versus Federal Acquisition/Procurement
• Grants versus Cooperative Agreements
• Distinctions in Sub-awards

IV.           EVENTS IN THE LIFE OF A FEDERAL AWARD

• Pre-Award
• Post-Award
• After the Award

V.             SOURCES OF AUTHORITY

• Statutes
• Government-wide Directives
• Regulations
• Award Terms and Conditions
• Internal Federal Agency Policies

VI.           OMB CIRCULAR A-110 (22 CFR 226 AT USAID)—UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS AND OTHER NON-PROFIT ORGANIZATIONS

• “HOUSEKEEPING POLICIES” (Applicability, Exceptions, Flow-through)
• PRE-AWARD POLICIES
• POST AWARD POLICIES
• Grantee Systems Standards (Financial Management, Procurement, Property Management)
• Crosswalks to Cost and Audit Policies
• Limitations on the Award (Matching and Cost Sharing, Program Income, Programmatic and Budgetary Changes, Period for Availability of Funds)
• Reports and Records
• Grantor Enforcement

AFTER-THE-AWARD POLICIES

• Close-out
• Continuing Accountability Responsibilities
  

CONTINUE COVERAGE OF CIRCULAR A-110 (USAID 22 CFR 226)

VII.         FEDERAL COST PRINCIPLES

• Applicable Policies for Different Award Performers
• Purpose and Applicability (Nature of Cost Reimbursable Awards)
• Organization of Federal Cost Principles
• Specific Review of OMB Circular A-122, Cost Principles for Nonprofit Organizations
• General Tests of Allowability
• Direct versus Indirect
• Review of Key “Big Ticket” Items from “Selected Items of Cost”
• Employee Compensation
• Travel
• Equipment
• Supplies
• Space Occupancy
• Consultants
• Taxes
• Adding to the List
  
  
  

CONTINUE COVERAGE OF OMB CIRCULAR A-122

VIII.       UNIQUE USAID REQUIREMENTS

• Awards to Non-US Entities
• Source, Origin and Nationality (22 CFR 228)
• Branding and Marking (22 CFR 226.91)

IX.           AUDIT AND OVERSIGHT

• Federal Audit Policy (Federal Audit, Non-Federal Audit)
• Overview of the Requirements of OMB Circular A-133
• Award Expenditure Threshold
• Sub-recipient vs. Vendor
• Relation to Other Audit Requirements (ADS 591 at USAID)
• Auditee Responsibilities
• Pass-through Agency Responsibilities
• Sub-recipient Monitoring
• Scope of the Audit
• Financial statements and schedules
• Internal controls
• Compliance
• Role of the OMB Compliance Supplement

X.             COURSE CONCLUSION AND EVALUATION