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A Fraud Policy for Your Employee Benefit Plan? You Betcha!

Posted by Brendan P. Brady CPA

Jun 17, 2015 11:21:07 AM

When not reading about cyberattacks and information security breaches, occupational fraud/employee fraud are stealing headlines (pun intended)

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Topics: Information Security, internal controls, employee benefit plan, employee fraud, occupational fraud, Fraud Prevention, Fraud awareness, risk assessment, fiduciary responsibility, fraud policy



New Uniform Grant Guidance from OMB

Posted by Richard J. Pfentner CPA

Sep 9, 2014 10:51:00 AM

As we wrote in July, the U.S. Office of Management and Budget (OMB) has issued Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, which are making sweeping changes to streamline existing guidance for grantees receiving federal financial assistance. In fact, as it is implemented, it will ultimately supersede requirements from eight existing grant circulars and consolidate the streamlined guidance into one document located in Title 2 of the Code of Federal Regulations. The guidance includes the following sections:

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Topics: COSO, not-for-profits, uniform grant guidance, internal controls, green book, a-133, federal awards, omb, omb circular



Receive Federal awards? What to know about Uniform Grant Guidance

Posted by Elizabeth A. Bidjov, CPA

Jul 16, 2014 10:21:29 AM

The Office of Management and Budget (OMG) recently issued final guidance entitled Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, also known as Uniform Grant Guidance. This guidance serves to incorporate cost principles and other requirements related to Federal awards into one set of guidance. Therefore, this regulation supersedes requirements from various Circulars, including A-21, A-110, A-122 and A-133. Some of the significant changes include, but are not limited to: 

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Topics: COSO, non-profits, not-for-profits, uniform grant guidance, internal controls, green book, a-133, federal awards





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