SAO’s newest resource helps local governments manage federal awards

Originally published October 2, 2024

Updated October 4, 2024

This blog post was originally published in October 2024. Figure 15 of the Essentials of managing federal awards: A compliance handbook resource was updated on October 4, 2024. A prior version of this handbook incorrectly noted that the micro-purchase threshold increased to $15,000 with the 2024 revisions to the Uniform Guidance. The 2024 Uniform Guidance revisions did not change the micro-purchase threshold. 

You can find the updated handbook in SAO’s Resource Library. We've also updated the links in this post for your convenience.

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Navigating federal requirements and creating internal controls to ensure you follow them can be challenging – even for governments that routinely receive significant amounts of federal dollars. Washington governments are spending historic amounts of federal money. But this increase in funding comes with a greater responsibility to use federal awards as intended and to follow the rules you agreed to when you accepted them.

To help, the Office of the Washington State Auditor has published a new resource for local governments called Essentials of managing federal awards: A compliance handbook. This is the reference handbook for our training on federal award requirements, which we do a few times every year. Now governments can access the latest version of this handbook at any time of the year in our Resource Library.

What’s in the handbook

Our handbook covers the essentials of the federal regulations for managing, spending and auditing federal awards. These requirements, found in Part 200 of Title 2 of the U.S. Code of Federal Regulations, are called the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards – or more commonly, the “Uniform Guidance.”

This handbook summarizes the most critical Uniform Guidance elements – in an easier-to-digest format – that people need to know if they are managing federal awards. It also highlights some of the 2024 Uniform Guidance revisions. Our handbook is a good starting point to get familiar with the key sections of the Uniform Guidance that may apply to your federal awards.

Here’s what you’ll find inside:

• A deep dive into the Uniform Guidance Cost Principles – rules that govern what you can and cannot charge to a federal award.
• A look at the common administrative requirements – such as procurement, subrecipient monitoring, and prevailing wages – that you may need to follow.
• An overview of the internal control system requirements for managing a federal award, and links to reference materials to help you design your controls.
• Reporting requirements for the Schedule of Expenditures of Federal Awards, and links to resources to help you prepare it.
• Details on the federal single audit requirements and your responsibilities.
• A hearty list of additional resources to help you manage your federal awards.

Download a copy today to get up to speed on the basics of federal award management and compliance.

Getting help when you have questions

Contact your awarding agency first for questions about your federal award – or how to implement the Uniform Guidance with respect to your federal award.

The State Auditor’s Office’s Help Desk in the client portal is also a great place for state and local governments to ask questions about the single audit or compliance requirements.

Looking for training on federal awards?

• The State Auditor’s Office offers a six-hour course on federal award requirements – usually twice in the spring and once in the fall – through the Washington Finance Officers Association (WFOA). Keep an eye on WFOA’s non-conference training schedule for future courses.

• Other organizations also offer training, such as Government Finance Officers Association, American Institute of Certified Public Accountants, and the National Grants Management Association.