(The following was excerpted from a recent article in the Single Audit Information Service.) The Office of Management and Budget (OMB) recently released a new Data Collection Form for Reporting on Audits of States, Local Governments, Indian Tribes, Institutions of Higher Education and Nonprofit Organizations (SF-SAC) for audits conducted under Subpart F of OMB’s uniform guidance.

We’ve gotten to the point where we’ve decided to use some reverse psychology. You know how it seems that if you don’t water your lawn in hopes that it will rain, sure as the world, it won’t rain. However, if you give up and go ahead and soak your lawn, shortly thereafter, you’ll get a downpour from the skies.

(The following was excerpted from a recent article in the Federal Grants Management Handbook.) A recent Government Accountability Office (GAO) report found that many federal agencies did not properly report their major management challenges or their performance goals as required under the Government Performance and Results Modernization Act of 2010 (GPRMA) (Pub. L. 111-352). In response, GAO recommended that the Office of Management and Budget (OMB) clarify its guidance to federal agencies related to GPRMA requirements, and made other specific recommendations for the agencies it reviewed.

It’s been pretty busy over the last week or two at the Office of Management and Budget (OMB), although the news coming out of OMB doesn’t yet include the 2016 Compliance Supplement. Of interest to the single audit community, OMB has issued a new Data Collection Form (SF-SAC) for audits of fiscal years after Dec. 26, 2014, making it the first SF-SAC to comply with the uniform guidance. It also has released a revised Circular A-123, now titled Management's Responsibility for Enterprise Risk Management and Internal Control. We will provide articles on both of these important issues in the Thompson’s Single Audit Information Service and the Grants Compliance Expert.

(The following was excerpted from a recent article in the Single Audit Information Service.) The National Parks Service (NPS) did not maintain numerous required oversight documents in its grant files, and also failed to conduct pre-award risk assessments, relating to a cooperative agreement to clean up damage caused by Hurricane Sandy at the National Parks of New York Harbor, according to a recent Department of Interior (DOI), Office of Inspector General (OIG) audit.

One of the most aggravating things in life is witnessing regression. Whether it be watching your favorite ballplayer finally coming out his slump only to fall back into his old, futile swinging habits, or having a family member that had been sober for years fall off the wagon again in his or her renewed battle with alcoholism, regression has the feel to it that all previous progress made has been negated.

(The following was excerpted from a recent article in the Federal Grants Management Handbook.) The Department of Housing and Urban Development (HUD) recently amended its grant closeout policy related to program income earned by recipients of HUD Neighborhood Stabilization Program funding that also are Community Development Block Grant (CDBG) formula grant recipients.