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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:Roboto;color:#1F497D">Good morning ACFR Contacts,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:Roboto;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:Roboto;color:#1F497D">I’m sharing around the email below which shares proposed revisions to Uniform Guidance that will be made available soon for public comment – see highlighted link. I’ve also
highlighted the of “of particular note” comment from NASACT. <o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:Roboto;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:Roboto;color:#1F497D">Certainly more to come but wanted to give agencies an opportunity to get a head start on looking at the proposed changes.
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:Roboto;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:Roboto;color:#1F497D">Rob<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:Roboto;color:#1F497D"><o:p> </o:p></span></p>
<div>
<p class="MsoNormal"><b><span style="font-size:12.0pt;font-family:Roboto;color:#1F497D">Robert W. Hamilton, CPA
<o:p></o:p></span></b></p>
<p class="MsoNormal"><span style="font-family:Roboto;color:#1F497D">Statewide Accounting and Reporting Services Manager</span><span style="font-size:16.0pt;font-family:Roboto;color:#1F497D"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:Roboto;color:#1F497D">971-719-3031<o:p></o:p></span></p>
</div>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:Roboto;color:#1F497D"><o:p> </o:p></span></p>
<div>
<div style="border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in">
<p class="MsoNormal"><b>From:</b> R. Kinney Poynter <kpoynter@nasact.org> <br>
<b>Sent:</b> Friday, September 22, 2023 10:45 AM<br>
<b>To:</b> NSAAAuditors <NSAAAuditors@nasact.org>; NASCComptrollers <NASCComptrollers@nasact.org>; StateTreasurers <StateTreasurers@nasact.org>; NASACTCARA <NASACTCARA@nasact.org>; NSAA2023SingleAuditCommittee <NSAA2023SingleAuditCommittee@nasact.org>; NASCCFRA
<NASCCFRA@nasact.org><br>
<b>Cc:</b> StateTreasurersCCs <StateTreasurersCCs@nasact.org>; NSAAAuditorsCCs <NSAAAuditorsCCs@nasact.org>; NASCComptrollersCCs <NASCComptrollersCCs@nasact.org>; Winfrey, Josh <jwinfrey@nasact.org>; Kim O'Ryan <koryan@nasact.org>; Cornelia Chebinou <cchebinou@nasact.org>;
Glenda Johnson <gjohnson@NASACT.org><br>
<b>Subject:</b> OMB's Proposed Changes to the Uniform Grants Guidance are available - Pre-publication version<br>
<b>Importance:</b> High<o:p></o:p></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif">NASACT Members –<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif">We just<i>
</i>received a <b>pre-publication version</b> of the long-awaited proposed revisions to the Uniform Guidance. As you can see from the email below from Deidre Harrison at OMB, these revisions will be posted in the Federal Register soon with a 60-day public comment
period. Once the notice is posted in the Federal Register, we will provide you with instructions on submitting your comments to us so that we can provide an association response from NASACT. For now, we wanted to get the document (473 pages!) in your hands
as quickly as possible so that you can begin reviewing.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif">OMB provides an executive summary beginning on page 2. According to that summary, OMB is proposing revisions to several parts of the UG including:<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<ul style="margin-top:0in" type="disc">
<li class="MsoListParagraph" style="margin-left:0in;mso-list:l1 level1 lfo3"><span style="font-size:10.0pt;font-family:"Arial",sans-serif">Part 1 (About Title 2 of the Code of Federal Regulations and Subtitle A)
<o:p></o:p></span></li><li class="MsoListParagraph" style="margin-left:0in;mso-list:l1 level1 lfo3"><span style="font-size:10.0pt;font-family:"Arial",sans-serif">Part 25 (Universal Identifier and System for Award Management)<o:p></o:p></span></li><li class="MsoListParagraph" style="margin-left:0in;mso-list:l1 level1 lfo3"><span style="font-size:10.0pt;font-family:"Arial",sans-serif">Part 170 (Reporting Subaward and Executive Compensation Information)<o:p></o:p></span></li><li class="MsoListParagraph" style="margin-left:0in;mso-list:l1 level1 lfo3"><span style="font-size:10.0pt;font-family:"Arial",sans-serif">Part 175 (Award Term for Trafficking in Persons)<o:p></o:p></span></li><li class="MsoListParagraph" style="margin-left:0in;mso-list:l1 level1 lfo3"><span style="font-size:10.0pt;font-family:"Arial",sans-serif">Part 180 (OMB Guidelines to Agencies on Governmentwide Debarment and Suspension (Non-procurement))<o:p></o:p></span></li><li class="MsoListParagraph" style="margin-left:0in;mso-list:l1 level1 lfo3"><span style="font-size:10.0pt;font-family:"Arial",sans-serif">Part 182 (Governmentwide Requirements for Drug-Free Workplace (Financial Assistance))<o:p></o:p></span></li><li class="MsoListParagraph" style="margin-left:0in;mso-list:l1 level1 lfo3"><span style="font-size:10.0pt;font-family:"Arial",sans-serif">Part 183 (Never Contract with the Enemy)<o:p></o:p></span></li><li class="MsoListParagraph" style="margin-left:0in;mso-list:l1 level1 lfo3"><span style="font-size:10.0pt;font-family:"Arial",sans-serif">Part 200 (Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards)<o:p></o:p></span></li></ul>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif">A part-by-part discussion begins on page 10.
<span style="background:yellow;mso-highlight:yellow">Of particular note, the proposed revisions include increasing the single audit threshold from $750,000 to $1,000,000 and the equipment threshold from $5,000 to $10,000</span>.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif">We will watch closely for the official notice in the Federal Register and provide more information at that time on providing your feedback to us.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif">Thank you,
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif">R. Kinney Poynter, CPA<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif">NASACT Executive Director<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif">(859) 276-1147<o:p></o:p></span></p>
</div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<div>
<div style="border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in">
<p class="MsoNormal"><b>From:</b> Harrison, Deidre A. EOP/OMB <Deidre_A_Ciliento@omb.eop.gov>
<br>
<b>Sent:</b> Friday, September 22, 2023 12:06 PM<br>
<b>To:</b> Harrison, Deidre A. EOP/OMB <Deidre_A_Ciliento@omb.eop.gov><br>
<b>Subject:</b> ICYMI - OMB's Proposed Changes to the Uniform Grants Guidance are Available
<o:p></o:p></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Earlier today OMB posted a <a href="https://url.avanan.click/v2/___https:/www.whitehouse.gov/omb/briefing-room/2023/09/22/dollars-delivering-results-biden-harris-administration-publishes-proposed-updates-to-the-uniform-grants-guidance-to-improve-impact-of-federal-grants-and-other-financial-assistance/___.YXAzOm5hc2FjdDphOm86MTMwOTMzN2RhMGRmYzI5ODQxOTFiMmQzMTBkZjlhNTY6NjozYWE4OjYxMTUxYmYxZjkyOTQ3NzNkNjAzNzM5OTA3NmRiNGUwNThiNzBkNjBmYTlkOTc5ODljN2ZhYjBmMDNmNjIxOWQ6aDpU" title="Protected by Avanan: https://www.whitehouse.gov/omb/briefing-room/2023/09/22/dollars-delivering-results-biden-harris-administration-publishes-proposed-updates-to-the-uniform-grants-guidance-to-improve-impact-of-federal-grants-and-other-financial-assistanc">
blog</a><i> </i>highlighting proposed <span style="background:yellow;mso-highlight:yellow">
<a href="https://url.avanan.click/v2/___https:/www.whitehouse.gov/wp-content/uploads/2023/09/Draft-FRN-Grants-Guidance-20230921.pdf___.YXAzOm5hc2FjdDphOm86MTMwOTMzN2RhMGRmYzI5ODQxOTFiMmQzMTBkZjlhNTY6NjoxMGEyOjYyNjIzODRiNWEzNmYyOWRlYjJlYjY1NDY3MTVkODJjNGUwYmRmMTczYjU0ZDRhZWNmMWU2YmVmNzFiYTBmMWM6aDpU" title="Protected by Avanan: https://www.whitehouse.gov/wp-content/uploads/2023/09/Draft-FRN-Grants-Guidance-20230921.pdf">updates
to the Uniform Grants Guidance</a>.</span> OMB concurrently submitted the proposed updates to the Federal Register, which will be posted for public comment soon for a period of 60 days. We will provide an update when the notice is published for public comment.<o:p></o:p></p>
<p class="MsoNormal"><br>
In the meantime, we encourage you to share this information broadly. We look forward to continuing to work with you as this process moves forward and want to express once again our appreciation for all of the contributions thus far.
<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Sincerely,<o:p></o:p></p>
<p class="MsoNormal">Deidre<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><b><span style="font-family:"Times New Roman",serif;color:#1F497D">Deidre A. Harrison</span></b><o:p></o:p></p>
<p class="MsoNormal"><i><span style="font-family:"Times New Roman",serif;color:#1F497D">Office of Management and Budget</span></i><o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif;color:#1F497D">Office of Federal Financial Management</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif;color:#1F497D">(202) 680-9578 |
<a href="https://url.avanan.click/v2/___https:/eopowa.whca.mil/owa/redir.aspx?C=FDNxsyiSfK5GsgRmNL_Y_ztcwUjwSi09rdZ7BupIBm6IDcnN-8zTCA..&URL=mailto%3adciliento%40omb.eop.gov___.YXAzOm5hc2FjdDphOm86MTMwOTMzN2RhMGRmYzI5ODQxOTFiMmQzMTBkZjlhNTY6NjpkZTAzOmZhNmY3ZDBkZGI4MTNkYTMzNzAxZjI1OGZjOWFhOWU0NTA4NzQ1NTAzMTNiMGZjZTNlMGQ1NWFlOTMxNjMxNTA6aDpU" target="_blank" title="Protected by Avanan: https://eopowa.whca.mil/owa/redir.aspx?C=FDNxsyiSfK5GsgRmNL_Y_ztcwUjwSi09rdZ7BupIBm6IDcnN-8zTCA..&URL=mailto%3adciliento%40omb.eop.gov">
<span style="color:blue">dciliento@omb.eop.gov</span></a> </span><o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
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