2026-27 Grants Updates (11.04.26)-2 - Common Compliance Issues

2 - Common Compliance Issues

Pdf Summary

The 2026 WASBO Grants Workshop presentation explains the federal Uniform Guidance (2 CFR Part 200), which sets requirements for managing, spending, and auditing federal awards. It outlines the guidance’s subparts, including post-award requirements, cost principles, and audit requirements.<br /><br />Key resources include the Uniform Guidance and its FAQs, the OMB Compliance Supplement, the Code of Federal Regulations, SAM.gov, the Green Book, and the Federal Audit Clearinghouse. The presentation also highlights the 12 primary compliance requirements, such as allowable activities and costs, eligibility, procurement, reporting, and subrecipient monitoring.<br /><br />Common school district audit findings involved special tests and provisions; allowable costs and cost principles; activities allowed or unallowed; and procurement and suspension and debarment. Time-and-effort documentation was a particular concern: 14 of 15 findings in 2025 related to time and effort. Other recurring issues included missing procurement documentation, inadequate vendor checks, and misunderstandings of program-specific requirements.<br /><br />To prevent findings, organizations should understand applicable requirements, document procedures, clearly assign responsibilities, train and cross-train staff, monitor compliance, reconcile time and effort, and keep supporting records in a centralized location.

Keywords

Uniform Guidance

2 CFR Part 200

federal grants compliance

school district audits

allowable costs

procurement requirements

time and effort documentation

OMB Compliance Supplement

subrecipient monitoring

federal audit findings