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Nonfederal pass-through entities can download a workbook designed to help fulfill the Uniform Guidance requirements in an efficient manner.


CLA’s Uniform Guidance Workbook Helps With Subrecipient Risk Assessment

  • 4/22/2015

A new workbook developed by CliftonLarsonAllen is designed to help nonprofits, higher education institutions, and state and local governments address the Office of Management and Budget’s (OMB) Uniform Guidance (UG) section on subrecipient monitoring and management. Entities that pass federal funds to subrecipients can use the workbook to document risk assessment activities and aid in monitoring.

The workbook includes an instructions tab and space to record information for up to 20 awards. Like CLA’s proprietary implementation checklist (released late in 2014) it allows organizations to meet UG requirements in an efficient, systematic, and organized manner.

Previously referred to as the Super Circular or Omni Circular, 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards, entails more than 100 pages of updates to the process of applying for, managing, and auditing federal grants and cooperative agreements. It applies to new awards, and additional funding (or funding increments) to existing awards made after December 26, 2014.

How we can help

The new workbook allows pass-through entities to document a subrecipient’s risk assessment in accordance with the UG, and track the monitoring efforts required by the new guidance. CLA professionals are also available to provide insight and tools tailored to your organization’s needs, and to assist in timely compliance with the new rules.

Download Workbook  

Additional Uniform Guidance Resources
Higher education Uniform Grant Guidance for Higher Education: Personal Services and Fringe Benefits
Nonprofits Uniform Grant Guidance for Nonprofits: Personal Services and Fringe Benefits
Government Uniform Grant Guidance for Government Entities: Personal Services and Fringe Benefits
International Uniform Grant Guidance for International Entities
All entities Uniform Guidance Implementation Checklist