HCSV 579 Lecture Notes - Lecture 10: In Kind, De Minimis, Internal Control
5 Apr 2017
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Section 1 uniform administrative requirements, cost principals and audit rules for federal awards: other names include, omni secular, uniform guidance, super circular, five internal control standards, control environment, risk assessment, control activities d, monitoring. Increased subaward monitoring requirements minimus rate: modified language in the documentation for personnel expenses section, procurement concept strengthened e. i. The term contract has special meaning in this sense to distinguish the expense from a grant. A contractor is auditable: block grant: generally, allow flexibility at the recipient level. In a sense, they are the opposite of cooperative agreements: sf stands for standard form, sf 424a, sf 424 cover sheet in federal grant, sf lll- lobbying disclosure form. Matching, cost share: voluntary committed is auditable, voluntary uncommitted is not auditable, federal funds and items purchased with federal funds are generally not allowed as matches, ex- fema and usda. In kind- volunteers, borrowed equipment and borrowed facilities.
